Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Imposition of penalty u/s 112(b) of Customs Act, 1962 - goods ...


Section 112(b) Penalty Contested: Goods with Legitimate Documentation Exempt from Confiscation Under Customs Act, 1962.

May 14, 2019

Case Laws     Customs     AT

Imposition of penalty u/s 112(b) of Customs Act, 1962 - goods were duly covered by prescribed job work documents and the same were also taken on record in the books of the accounts of the appellant - the quantities which have been received were not liable for confiscation u/s 111 of the Customs Act as the same were covered by legitimate documentation - not liable for the penalty

View Source

 


 

You may also like:

  1. HC ruled on gold smuggling case involving violation of Customs Act. Appellant failed to discharge burden of proof under Section 123 regarding gold bar with Commerz Bank...

  2. Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

  3. 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...

  4. Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not...

  5. Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

  6. Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

  7. Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the...

  8. CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

  9. Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

  10. Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such...

  11. Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

  12. Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

  13. CESTAT dismissed the Department's appeal, upholding the Commissioner (Appeals) order which had set aside penalties under Section 112(a) and 112(b)(i) of the Customs Act...

  14. 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...

  15. Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR...

 

Quick Updates:Latest Updates