Smuggling - Norephedrine - misdeclaration of goods exported - ...

February 25, 2022

Case Laws Customs AT

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 exported are Norephedrine and prohibited goods. The entire case of the department is based upon the test report. Though the appellant has pointed out the discrepancies at the stage of replying to the Show Cause Notice itself, the department has not been able to explain the discrepancies. - AT

View Source

← Previous Next →

Smuggling - Norephedrine - misdeclaration of goods exported - ...

February 25, 2022

Case Laws Customs AT

You may also like:

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

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...

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,...

Diamond of mixed origin - Prohibited item or not - The fact of KPC Certificates which holds that the goods were KPCC Compliant and the aforesaid documents unequivocally...

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...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Levy of penalty for lending of the IEC - Smuggling of prohibited goods from India - export of incense raw materials - Levy of penalty confirmed - AT

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...

Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were...

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have...

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...

Confiscation of goods – export of prohibited goods - stay application - even if the goods were prohibited the customs authorities as well as the appellants genuinely...

Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden...

Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as...

Quick Updates: