Levy of penalty u/s 114 of the Customs Act - appellant is a ...

Case Laws Customs

April 5, 2022

Levy of penalty u/s 114 of the Customs Act - appellant is a freight forwarder - export of non-basmati rice - prohibited goods or not - admittedly in the course of various statements recorded on different dates from this appellant he has admitted the modus operandi and have stated in detail the modus operandi as well as the amount of remuneration he was getting from the Exporter, which leads to the conclusion that he had connived with the Exporter in the export of prohibited goods for money. - Levy of penalty confirmed at reduced amount - AT

View Source

← Previous Next →

Levy of penalty u/s 114 of the Customs Act - appellant is a ...

Case Laws Customs

April 5, 2022

You may also like:

Export of rice - the proportion of non-Basmati Rice found in the samples exceeded 20%. The goods were exported against test bond and therefore the liability of...

The notification amends the export policy for Non-Basmati White rice under HS code 1006 30 90 from 'prohibited' to 'free', subject to a Minimum Export Price of USD 490...

Export of 2,00,000 metric tons of Non-Basmati White Rice under ITC(HS) code 10063090 to Malaysia permitted through National Cooperative Exports Limited (NCEL)....

Export of Prohibited item - Non-Basmati Rice - export of 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods...

Goods not in conformity with Basmati Rice – presence of other rice, i.e. non-basmati rice, was more than permissible maximum limit of 20% - Additional Commissioner was...

Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court...

Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

Export of Non-Basmati Rice or not - restricted item - no test report is available which can reliably certify that the rice under export was Basmati or non-Basmati - the...

Mis-declaration of description of goods – export of non-basmati rice as basmati rice - no leniency can be made to reduce redemption fine - AT

Permission to export non-basmati white rice for which shipping bills had been filed by the Petitioner and the rotation number had also been generated - The doctrine of...

Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the...

Levy of penalty u/s 114(iii) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - export of goods at highly over invoiced values - availing undue export...

Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual...

Export of food commodities through National Cooperative Exports Limited (NCEL). - The notification specifies the export of 14,000 metric tonnes (MT) of Non-Basmati White...

Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak...

Quick Updates: