High Sea sale - mis-declaration of goods - waste and scrap or ...

Court Rules Importer Not Liable for Mis-declared Goods if Bill of Entry Matches Actual Goods Under Customs Act, 1962.

May 8, 2018

Case Laws Customs AT

High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - the responsibility of filing of IGM is not with the importer. Therefore, if importer declared the correct description in the bill of entry and the description tallied with the goods than he cannot be held to have contravened the provisions of Customs Act, 1962. - AT

View Source

← Previous Next →

High Sea sale - mis-declaration of goods - waste and scrap or ...

Court Rules Importer Not Liable for Mis-declared Goods if Bill of Entry Matches Actual Goods Under Customs Act, 1962.

May 8, 2018

Case Laws Customs AT

You may also like:

Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not...

The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of...

Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right...

CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is...

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

Levy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - While the importer is required to subscribe to the truth of the contents of the Bill of...

Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

The High Court held that the petitioner cannot be termed as an importer within the meaning of Section 2(26) of the Customs Act, 1962, as the petitioner neither satisfies...

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

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

E-way bill Rules - Rule 138C as amended - Inspection and verification of goods

When common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in...

One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

Quick Updates: