Levy of penalty u/s 117 of Customs Act - mis-declaration of ...

Misdeclaration of Goods Leads to Penalty u/s 117 of Customs Act; No Bill of Entry Filed for 3 Months.

March 26, 2022

Case Laws Customs AT

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading by the shipping line for about three months, and neither the Appellant had filed any Bill of Entry nor had given any intimation of his decision to abandon the goods. It was only when physical examination was taken by opening the seal of container on 05.08.2014, the Customs department found regarding the misdeclaration, both as regards quantity and description. - The penalty under Section 117 of the Act is upheld - AT

View Source

← Previous Next →

Levy of penalty u/s 117 of Customs Act - mis-declaration of ...

Misdeclaration of Goods Leads to Penalty u/s 117 of Customs Act; No Bill of Entry Filed for 3 Months.

March 26, 2022

Case Laws Customs AT

You may also like:

Condonation of delay - period of limitation in filing first appeal before fist appellate authority - Section 107 of the UPGST Rules, 2017 - appeal filed beyond 3 months...

Whether penalties and confiscation of goods are justified against the Appellant (customs broker) and its proprietor for facilitating imports by a non-existent entity...

Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not...

The High Court dismissed the writ petition. The petitioner, being a registered person not liable for registration before the appointed day of 01.07.2017, sought...

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...

Penalty u/s 271B - assessee failed to get his account audited and furnish report u/s 44AB even after release of documents where were seized by the authorities - If the...

HC dismissed petitioner's appeal challenging cancellation of GST registration. Petitioner filed appeal after 17 months delay, beyond 3-month limitation u/s 107 CGST Act....

Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no...

Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

The National Company Law Appellate Tribunal, New Delhi, dealt with a case involving cartelization and bid-rigging in tenders for soil sample testing by the Department of...

Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the...

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Penalty u/s 117 - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - The imposition of penalty under Section 117 of...

Validity of Cheque/DD/ Pay Order etc will be 3 months w.e.f. 01.04.2012.

Penalty under the provisions of Section 117 read with Section 72 of the Customs Act, 1962 - Non clearance of the goods from the warehouse within one year - penalty reduced - AT

Quick Updates: