When once power of authorisation for confiscation of goods gets ...

Section 111 of Customs Act Authorizes Goods Confiscation; Redemption Fine Imposed to Mitigate Consequences.

September 4, 2017

Case Laws Customs HC

When once power of authorisation for confiscation of goods gets traced to the said Section 111 of the Customs Act, the physical availability of goods is not so much relevant. The redemption fine is in fact to avoid such consequences flowing from Section 111 only. - HC

View Source

← Previous Next →

When once power of authorisation for confiscation of goods gets ...

Section 111 of Customs Act Authorizes Goods Confiscation; Redemption Fine Imposed to Mitigate Consequences.

September 4, 2017

Case Laws Customs HC

You may also like:

Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the...

Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not...

Confiscation of goods already exported - redemption fine in lieu of confiscation imposed - export of iron ore fines - Fe content of the iron ore fines - In a case where...

The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of...

Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

Confiscation - redemption fine - penalty - The appellant has contravened the provisions of Section 17 and 46(4) of the Act by intentionally filing wrong declarations and...

Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill...

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

The CESTAT upheld the duty demand, confiscation of imported goods for non-fulfilment of export obligation u/s 111(o), imposition of redemption fine u/s 125, and...

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

Confiscation of goods - imposition of redemption fine and penalty - at the time of importation of the goods, admittedly, Pre Shipment Inspection Certificates were not...

Levy of penalty - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to...

Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

Confiscation - Redemption fine - Since in the instant case, the appellant/ revenue has accepted the setting aside order of confiscation of goods, question of applying...

Quick Updates: