Levy of penalty u/s 112(a) of Customs Act, 1962 - Favouritism ...

Tribunal Confirms Penalty Under Customs Act Section 112(a) for Favoritism to IEC Holder; Evidence Reassessment Validates Decision.

March 27, 2021

Case Laws Customs HC

Levy of penalty u/s 112(a) of Customs Act, 1962 - Favouritism shown to the IEC holder - The Tribunal has re-appreciated the evidence and agreed with the finding of the Adjudicating Authority, which was confirmed by the first appellate authority. Therefore, we do not agree with the submissions made on behalf of the appellant that the order is a perfunctory order and it did not consider the evidence placed before it. - HC

View Source

← Previous Next →

Levy of penalty u/s 112(a) of Customs Act, 1962 - Favouritism ...

Tribunal Confirms Penalty Under Customs Act Section 112(a) for Favoritism to IEC Holder; Evidence Reassessment Validates Decision.

March 27, 2021

Case Laws Customs HC

You may also like:

The Ministry of Finance, Department of Revenue, Office of the Commissioner of Customs issued a Public Notice regarding the receipt of e-BRC for exports made from...

The case pertains to an alleged violation of Customs Broker Licensing Regulations (CBLR) 2018, specifically Regulations 10(d), 10(n), and 11 of CBLR 2013, by a Customs...

Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to...

Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had...

Simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits

Levy of penalty on Customs Broker u/s 112 (a) of the Customs Act, 1962 - It was alleged that the appellant dealt with unauthorized person instead of dealing with the...

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...

Penalty u/s 112 - import made in the name of other firm - Merely IEC holder lending the IEC to a third party is not an offence under the Customs Act and penalty for...

CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to...

Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There...

The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

Customs broker - Revocation of License - forfeiture of security deposit - Penalty - The Tribunal found that the appellant had indeed acted casually and allowed his...

Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged...

The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

Quick Updates: