Penalty on appellant-CHA - abetting in the mis-declaration of ...

Case Laws Customs

June 6, 2019

Penalty on appellant-CHA - abetting in the mis-declaration of the imported goods - the case cannot be built on the basis of vague statement of the co-accused and mere existence of call records - neither any evidence has been found during the search of the Appellant residence nor it is clear whether investigation could reach of the actual importer - penalty without properly establishing his role is not acceptable

View Source

← Previous Next →

Penalty on appellant-CHA - abetting in the mis-declaration of ...

Case Laws Customs

June 6, 2019

You may also like:

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...

Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

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

Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste...

Misdeclaration of goods - Import of Coffee Husk/Bits or Robusta Coffee Beans? - It is an admitted fact that the importer sought bulk import of Vietnam Robusta Coffee and...

Mis-declaration and mis-classification of goods - It is unfair to allege that the appellants have mis-declared the goods without any categorical finding of an expert...

Penalty for aid and abetment in Mis-declaration on CHA – there is error in holding the appellant CHA as a party in the alleged mis-declaration, there being no case of...

Duty Drawback - mis-declaration - they manipulated the marking and numbers on the good to establish the identity with the imported goods - such an approach is nothing...

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...

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

When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

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

Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is...

Quick Updates: