Mis-declaration of ‘country of origin’ of goods in the bills of ...

No Penalties for Mis-declared 'Country of Origin'; Sections 111(d) & 111(m) Not Applicable, No Malicious Intent Found.

February 7, 2020

Case Laws Customs AT

Mis-declaration of ‘country of origin’ of goods in the bills of entry - In the present case the appellant has not claimed any preferential rate of duty. After examining the provisions of Section 111(d) and 111(m), it is found that both the provisions are not applicable in the fact and circumstances of this case. Further, no mala fides has been brought on record on the part of appellant so as to impose penalties

View Source

← Previous Next →

Mis-declaration of ‘country of origin’ of goods in the bills of ...

No Penalties for Mis-declared 'Country of Origin'; Sections 111(d) & 111(m) Not Applicable, No Malicious Intent Found.

February 7, 2020

Case Laws Customs AT

You may also like:

Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate -...

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-declared/un-declared imported goods - Evidently, no panchnama was drawn by Revenue for retrieval of data or documents from the CPU/mobile of the appellant - The...

The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods...

Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of...

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...

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,...

Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of...

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad...

The seized gold lacked foreign markings and had a purity of 99.5% to 99.6%, indicating domestic origin. As it was a town seizure, the onus was on the officer to...

Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared...

Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the...

Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs...

Concessional rate of duty - country of origin of goods - The Country of Origin Certificates are conclusive evidence since these are issued by the Designated Committee of...

Quick Updates: