Home Highlights May 2018 Year 2018 This

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1. Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

2. The key points are: misdeclaration of goods by the importer cannot render the Customs House Agent (CHA) vicariously liable for penalty u/s 112(a) of the Customs Act 1962....

3. Imposition of penalty on CHA - Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer...

4. Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods...

5. Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under...

6. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

7. Penalty on CHA - There was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond - levy of...

8. Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

9. Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

10. Levy of penalty u/s 114(iii) and 114AA of the Customs Act, 1962 on Customs House Agent (CHA) - Misuse of signature by an employee of the CHA - attempt to avail...

11. Cancellation of CHA License - there is no corroborative evidence or statement of anybody that the CHA had information, knowledge or has connived in the alleged forgery...

12. Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

13. Fee payable on e-form ACTIVE, if delayed beyond 25.4.2019 is ₹ 10,000 - Active Company Tagging Identities and Verification (ACTIVE)

14. Classification of imported goods - LC PUFA Mix Oil with Sofinol (edible grade) - whether to be classified under CTH 15079010 or CTH 15179090 - importer misclassified...

15. Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The...