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 February 2022 Year 2022 This

Rectification of mistake - error apparent on the face of record ...


Appeal Dismissed: No Significant Gains Found in Attempted Export of Prohibited Goods; Negligence Noted, No Error in Order.

February 5, 2022

Case Laws     Customs     AT

Rectification of mistake - error apparent on the face of record - It has been rightly concluded in the final order that though this appellant and others have not made any big gain, in the attempted export of the prohibited goods, by the exporter. However, there has been element of negligence and/or vigilance on their part which has facilitated attempted exported of prohibited goods. - There is no error in the final order - there is no merit in the RoM application, the same is dismissed. - AT

View Source

 


 

You may also like:

  1. Continued revocation of the Customs Broker (CB) license - Conspiracy - Smuggling - red sanders - illegal export of prohibited goods - when the documents relating to the...

  2. Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs...

  3. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

  4. Absolute Confiscation - Gold Bars - prohibited goods or not - the Commissioner (Appeals) has not exceeded his jurisdiction while modifying the order passed by the...

  5. Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,...

  6. CESTAT ruled that pan masala and gutkha exports could not be classified as "prohibited goods" merely for non-declaration of technical characteristics of inputs on...

  7. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

  8. Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...

  9. Confiscation of goods - levy of penalty - export of Rice - misdeclaration of goods or not - once all the export documents were in the name of Iranian buyers there was no...

  10. Export of prohibited goods - non-Basmati Rice - the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT...

  11. The case pertains to the import of Areca Nuts found to be substandard and unfit for human consumption due to visible fungal growth and musty odor, violating food safety...

  12. Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods...

  13. HC admitted revenue's appeal concerning imported hazardous waste materials. Initial examination revealed 67 containers contained municipal and hazardous waste prohibited...

  14. The CESTAT held that Section 28AAA of the Customs Act, 1962, invoked by the Revenue for recovery of duty foregone, requires establishing collusion, willful...

  15. Constitutional validity of Sections 104, 105, and 108 of the Customs Act, 1962, concerning the legality of search and seizure operations conducted by the respondents. It...

 

Quick Updates:Latest Updates