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 September 2019 Year 2019 This

Imposition of penalty on Customs Broker - It was alleged against ...


Customs Broker Penalized for Unauthorized Filing; Penalties u/ss 112(a) and 114AA Deemed Unsustainable.

September 28, 2019

Case Laws     Customs     AT

Imposition of penalty on Customs Broker - It was alleged against the appellant that they had not obtained any authorization or document from Importer on behalf of whom they have filed Bill of Entry - the appellant has not abetted in mis-declaration of the goods, the penalty imposed u/s 112(a) or 114AA cannot sustain.

View Source

 


 

You may also like:

  1. CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

  2. 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...

  3. Imposition of penalty u/s 112 (d) and 114AA of the Customs Act, 1962 on Customs Broker - appellant was only a Customs Broker and not the importer - the only allegation...

  4. Importation of an old and used car by misdeclaring it as new, resulting in undervaluation. Imposition of composite penalty u/ss 112(a), 112(b), and 114AA of the Customs...

  5. The penalty imposed u/s 114(i) of the Customs Act, 1962 on the appellant (a Customs Broker) for abetting the clearance of undeclared/mis-declared export goods was...

  6. Imposition of penalties on the appellants u/ss 112(a) and 114AA of the Customs Act, 1962. The adjudicating authority failed to consider the appellants' request for...

  7. Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of...

  8. 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...

  9. 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...

  10. Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane...

  11. Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and...

  12. Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with...

  13. CESTAT upheld penalties against customs broker for facilitating import of misdeclared worn clothing. Broker failed to exercise due diligence by proceeding without proper...

  14. The case involved a Customs Broker facing penalties under Customs Brokers Licensing Regulation 2013 for alleged aiding in misclassification of goods. The Appellate...

  15. Customs broker firm handled eight shipping bills involving overvaluation of export goods. Exporter prepared eight separate invoices, directing broker to file accordingly....

 

Quick Updates:Latest Updates