Penalty - Confiscation of the goods – Merely because the ...

Appellant's Penalties Overturned: Incorrect Classification Not a Misdeclaration, No Confiscation of Goods.

July 30, 2012

Case Laws Customs AT

Penalty - Confiscation of the goods – Merely because the appellant had claimed a wrong classification, it cannot be held that the appellant has mis-declared the goods - AT

View Source

← Previous Next →

Penalty - Confiscation of the goods – Merely because the ...

Appellant's Penalties Overturned: Incorrect Classification Not a Misdeclaration, No Confiscation of Goods.

July 30, 2012

Case Laws Customs AT

You may also like:

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

Mis-classification and misdeclaration of imported goods - goods declared as Lime Mortar(Slaked lime) but goods were found to be in form of ash type powder - The quick...

Levy of penalty on Customs Broker - The tribunal concluded that the classification is a question of law and cannot be treated as misdeclaration or misstatement....

Customs broker filed shipping bills with incorrect classification intentionally to obtain higher MEIS benefits, violating Regulations 10(d) and 10(e) of CBLR 2018. Held:...

The CESTAT held that the expression 'liable to penalty' u/s 114AA of the Customs Act, 1962 means that a person who knowingly makes a false declaration may be penalised,...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

Classification - Import of Long Pepper - differential duty – description of 'Long Pepper' as 'Pippali' by these appellants in the Bills of Entry would not amount to...

Classification of imported goods - Steel Balls - The appellants cannot be forced to continue the classification they adopted in the past even though it was incorrect....

Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the...

Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the...

Levy of IGST or Customs Duty - Classification of goods - Bronze Cladding Panel for Statue of Unity Project - irrespective whether the classification claimed by the...

Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged...

Whether penalties and confiscation of goods are justified against the Appellant (customs broker) and its proprietor for facilitating imports by a non-existent entity...

Appellant, a Customs House Agent (CHA), was exonerated from penalty u/s 112(a) of Customs Act. CESTAT held no evidence of appellant's abetment in misdeclaration of...

Quick Updates: