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 June 2020 Year 2020 This

Absolute Confiscation - Penalty - Smuggled Cigarettes - There is ...


Cigarettes Hidden Under Aluminum Scrap Confiscated Without Need for Criminal Intent Under Customs Regulations.

June 15, 2020

Case Laws     Customs     AT

Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore, the goods are liable for confiscation. For the purpose of confiscation of goods mens rea is not required.

View Source

 


 

You may also like:

  1. Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in...

  2. The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and...

  3. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  4. Mis-declaration of imported goods - ‘Aluminium Alloy Ingots’ or ‘Aluminium Scrap Throb’ - the goods stands described in the various import documents as “Aluminium Scrap...

  5. Amendment of IGM - material description from "Aluminium Scrap Tread 22.096 MT" to "Aluminium scrap Tread 7.552 MT & Copper Berry/Clove.14.544 MT" - there cannot be a...

  6. Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

  7. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

  8. Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -...

  9. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

  10. Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined...

  11. Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

  12. 100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

  13. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

  14. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

  15. Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal...

 

Quick Updates:Latest Updates