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 November 2019 Year 2019 This

Imposition of penalties u/s 112 (b) and 114AA On CHA - there is ...


Customs House Agent Cleared of Penalties Due to Lack of Evidence for Intent u/ss 112(b) and 114AA.

November 2, 2019

Case Laws     Customs     HC

Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide and merely facilitated the imports on the strength of the documents which were handed over to him by the importer -There is no sufficient material to impose penalty.

View Source

 


 

You may also like:

  1. 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...

  2. The case involved valuation of imported goods, undervaluation, admissibility of appellant's statement u/s 108, documentary evidence, computer printouts u/s 138C,...

  3. 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...

  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. CESTAT ruled in favor of delivery agents, setting aside penalties u/ss 112(a) and 114AA of Customs Act, 1962. The agents, who handled a sealed FCL container from Jebel...

  6. 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...

  7. 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...

  8. Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found...

  9. 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...

  10. Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

  11. 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...

  12. Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not...

  13. Customs case involving alleged undervaluation of imported goods and demand of illegal gratification by a Customs officer. The Tribunal found the statements of co-accused...

  14. The case involved penalties u/ss 112(a) and 112(b) of the Customs Act for smuggling foreign gold. The tribunal held that statements without cross-examination are...

  15. The case involved a penalty u/s 112(B) of the Customs Act, 1962 against an employee of a Customs House Agent (CHA) for allegedly concealing information affecting a bill...

 

Quick Updates:Latest Updates