Misdeclaration of value of goods - Respondents cannot be blamed ...

Case Laws Customs

November 2, 2018

Misdeclaration of value of goods - Respondents cannot be blamed of suppressing any facts or wilful misstatement or collusion. The Respondents cannot be penalized for the apparent inaction of the department.

View Source

← Previous Next →

Misdeclaration of value of goods - Respondents cannot be blamed ...

Case Laws Customs

November 2, 2018

You may also like:

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

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

This case pertains to the utilization of ineligible CENVAT credit by a company. The key points are: The company availed ineligible CENVAT credit amounting to Rs....

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

Cancellation of GST registration of petitioner - By saying that the registration has been obtained by fraud/wilful misstatement/suppression of facts, is not sufficient....

Cancellation of registration of petitioner - vague SCN - Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

Entertainability of petition challenging show cause notice for recovery of taxes, determination of value of supply u/s 15(3)(b) of CGST Act. Allegations of suppressing...

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of...

Misdeclaration of quantity and value - The fact that they have been allowed to be re-exported at a lower value to a different buyer will not automatically redeem or...

The proper officer's order cancelling GST registration ab initio (from the initial date) is bereft of reasons and does not spell out grounds, violating principles of...

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in...

Penalty u/s 11AC - Duty was paid before issuance of SCN - This only points to wilful misstatement and suppression of facts on the part of the appellant - Penalty confirmed - AT

Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

Quick Updates: