100% EOU - shortage of imported materials and non-movable items ...

Appellants Must Pay Duty and Interest for Import Violations; No Penalties u/s 114A Due to Officer Clearance.

July 7, 2020

Case Laws Customs AT

100% EOU - shortage of imported materials and non-movable items - the appellants have violated the conditions of the Notification and in terms of the Bond they have submitted at the time of import, they are liable to pay duty along with applicable interest - penalty u/s 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers.

View Source

← Previous Next →

100% EOU - shortage of imported materials and non-movable items ...

Appellants Must Pay Duty and Interest for Import Violations; No Penalties u/s 114A Due to Officer Clearance.

July 7, 2020

Case Laws Customs AT

You may also like:

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...

100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest...

The CESTAT allowed the appeal and set aside the penalties imposed u/s 114A of the Customs Act. The Tribunal held that penalty u/s 114A can only be imposed when duty is...

The case before CESTAT New Delhi involved fraudulent registration and utilization of duty-free scrips, leading to penalties. The appellant failed to comply with...

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

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

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Quick Updates: