Mis-declaration of imported goods - procedural lapse in ...

Customs Department Error in Mis-declaration Case: Importer Provided Accurate Details; Procedural Lapse in Sample Collection.

May 2, 2019

Case Laws Customs AT

Mis-declaration of imported goods - procedural lapse in collecting samples - This is definitely a tragedy for which the department will have to bear the cross, especially when there is no dispute that the appellant-importer had given all these details at the time of import.

View Source

← Previous Next →

Mis-declaration of imported goods - procedural lapse in ...

Customs Department Error in Mis-declaration Case: Importer Provided Accurate Details; Procedural Lapse in Sample Collection.

May 2, 2019

Case Laws Customs AT

You may also like:

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a...

Goods under dispute were sawn New Zealand pine logs classified under CTH 4403 by the importer, while the department sought to reclassify them under CTH 4407. The key...

Revocation of Customs Broker License - The Tribunal examined each charge individually and found that the appellants were not directly involved in the mis-declaration by...

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without...

Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the...

The appellant, a customs broker, was found responsible for advising the importer to follow rules and regulations governing clearance of imported goods, and any...

Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can...

Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a...

Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

Quick Updates: