Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    GST Appellate Tribunal Procedure Rules 2025...     TaxTMI    Luxury Goods Over 10 Lakh Now Subject to 1% Tax...     TaxTMI    Customs Eases Air Cargo Logistics with New...     TaxTMI    Government Achieves Direct Tax Collection Target,...     TaxTMI    SEBI Revamps REIT Regulations: Stronger Governance,...     TaxTMI    Customs Circular Cuts Red Tape: Free ULD Movement,...     TaxTMI    Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds...     TaxTMI    Tax Refund Challenge Rejected: Petitioner Must...     TaxTMI    GST Assessment Order Valid: Statutory Time Limit...     TaxTMI    Govt Blocks Tax Deductions for Regulatory...     TaxTMI    SEBI Introduces Comprehensive ESG Rating...     TaxTMI    RBI Introduces Capped Penalty Framework for FEMA...     TaxTMI    RBI Unveils Comprehensive Guidelines for FEMA...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Imposition of penalty - Mis-declaration of imported goods - ...


Penalty for Mis-Declared Imports: Smuggling Charge Cannot Apply to Both Proprietor and Firm Simultaneously.

January 19, 2019

Case Laws     Customs     AT

Imposition of penalty - Mis-declaration of imported goods - Smuggling - penalty cannot be imposed both on the proprietor as well as the firm.

View Source

 

← Previous Next →

 

You may also like:

  1. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

  2. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

  3. Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest...

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

  5. Dishonor of Cheque - A proprietorship firm is neither a Company, nor a partnership firm. It is merely a business name. Although even a partnership firm is not a juristic...

  6. The case involves the levy of penalty u/s 112(a) of the Customs Act, 1962 on the appellant for smuggling foreign origin cigarettes. The appellant, a freight forwarder,...

  7. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  8. Contravention of Sections 8(3), 8(4), and 9(1)(b) of FERA established - illegal foreign exchange remittance abroad disguised as charges for imports that never occurred....

  9. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

  10. 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...

  11. Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

  12. Penalty u/s112(a), 112(b) & 114AA of the Customs Act, 1962 - fraudulent import of vehicles declared as brand new vehicles of foreign origin - the proceeding is hit by...

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

  14. Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT

  15. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Clause 207 Revolutionizes Non-Resident Taxation with Streamlined Rates...
C: SEBI Allows Qualified Stock Brokers Extended Timeline for T+0 Settleme...
T: Tax Investigators Can Now Impose 60% Flat Rate on Undisclosed Income U...
F: Taxpayers Can Manually Claim Missed TDS Credits via Section 199, Suppo...
F: Language Translation Services: TDS Applicability Under Section 194C Cl...
F: Social Media Influencers Face New Tax Rules: TDS Applies to Monetary P...
F: Content Writing Services Taxed Under Section 194J: 10% TDS Applies for...
F: Dubbing Services Trigger 10% TDS Under Section 194J for Professional T...
F: Taxpayers Navigate Uncertain Legal Terrain for GST Payments Under Prot...
F: Censor Certification Charges Qualify for 10% TDS Under Section 194J fo...
F: Professional Creative Services Trigger TDS Under Section 194J with 10%...
F: Vendor Branding Services Trigger TDS Obligations Under Section 194C wi...
T: Equity Investments Face New 12.5% Capital Gains Tax Above 1,25,000 Thr...
T: Long-Term Capital Gains Tax Slashed to 12.5%, Simplifying Asset Taxati...
T: Capital Gains Tax Hike: New 20% Rate for Securities Transactions Impac...
A: One-Person Companies Must Submit Annual AOC-4 and MGT-7 Forms to Ensur...
A: Benami Property Act Empowers Authorities to Seize and Vest Undisclosed...
A: GST Registration Simplified: Streamlined Processes, Clear Timelines, R...
A: Gaming Tax Powers Clash: State Sovereignty Trumps Central Levy in Land...
A: Shrimp Exporters Face Economic Pressure as 26% Tariff Triggers Renegot...
A: Tariff Strategies Disrupt Global Trade Dynamics, Triggering Unintended...
A: Gold Hallmarking Protects Consumers: BIS Standards Ensure Authentic Je...
A: Gold Purity Matters: BIS Hallmarking Ensures Quality, Authenticity, an...
A: Green Tea Export Dynamics: Navigating Regulatory Frameworks, Productio...
A: Scientific Innovation Powerhouse CSIR Drives Technological Advancement...
A: Global Trade Tensions Rise as Nations Compete for Scarce Resources, Ba...
A: Citizens' Shield: Five Constitutional Writs Empower People to Challeng...
A: Globally Recognized ISO Standards Drive Quality, Safety, and Efficienc...
A: Women's Workplace Safety: Comprehensive Legal Shield Empowering Employ...
H: Landmark GST Cancellation Ruling: Procedural Fairness Prevails, Order ...