Levy of penalty under Section 112 of the Customs Act, 1962 - ...

Failure to Provide Documents u/s 112 of Customs Act 1962 Invalidates Penalty Adjudication Process.

December 24, 2020

Case Laws Customs AT

Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such documents to the noticee and non-supply of such copies of relied upon documents to the noticee renders the process of adjudication void ab-initio. - AT

View Source

← Previous Next →

Levy of penalty under Section 112 of the Customs Act, 1962 - ...

Failure to Provide Documents u/s 112 of Customs Act 1962 Invalidates Penalty Adjudication Process.

December 24, 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...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

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...

Penalty u/s 112(a) on Chartered Accountant (CA) for issuing false certificate - certificate issued on the basis of unsigned and unaudited documents - penalty confirmed - AT

The CESTAT rejected the Chartered Engineer's certificate and value determination for the imported goods, holding that the Engineer failed to justify the quality...

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...

Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

Imposition of Penalties u/s 112(a) & (b) and 114AA - Each appellant denied direct involvement or knowledge of the illegal activities, claiming to have played different...

Mis-declaration of the goods - Levy of penalty on customs broker - Can the importer’s argument that they had placed an order for some other goods and the overseas...

Non-fulfilment of export obligation under Advance Authorization by importer company. Penalty imposed on directors solely based on their shareholding and directorship,...

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...

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...

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...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

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...

Quick Updates: