Rejection of the declared value by the original authority - The ...

Goods Value Rejected, Confiscated u/s 111, Penalty Imposed u/s 112 for Low Price Declaration.

October 29, 2022

Case Laws Customs AT

Rejection of the declared value by the original authority - The prices which were declared in the Bill of Entry were a fraction of the price of the Zhiyun brand goods imported by the same importer from the same overseas supplier and they were of the same models - the imported goods were correctly confiscated under section 111 and consequently, penalty was correctly imposed under Section 112 by the original authority. - AT

View Source

← Previous Next →

Rejection of the declared value by the original authority - The ...

Goods Value Rejected, Confiscated u/s 111, Penalty Imposed u/s 112 for Low Price Declaration.

October 29, 2022

Case Laws Customs AT

You may also like:

The appellant imported goods declared as 'Low Aromatic White Spirit' classifiable under Customs Tariff Heading (CTH) 2710 1990, while the adjudicating authority...

The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods...

The case pertains to the imposition of a fine and penalty for the rejection of the declared value and redetermination of the value u/r 12 of the Customs Valuation...

The case involved a penalty u/s 112(B) of the Customs Act, 1962 against an employee of a Customs House Agent (CHA) for allegedly concealing information affecting a bill...

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...

The CESTAT allowed the appeal against confiscation of goods (Rahar Dal and Urad valued at Rs.7,65,000/-) and penalty imposed by the Department. It observed that the...

CESTAT set aside penalties imposed under s.112(a) and s.112(b) of Customs Act 1962 against appellant for alleged gold smuggling. Court found insufficient evidence beyond...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

Mis declaration of Goods – goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also...

The case pertains to the alleged misdeclaration of value of zinc ash, a restricted item under the Foreign Trade Policy, requiring an import license. The goods were...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of...

Mis-declaration of value, rejection of assessable value of seized goods, and liability for confiscation of goods and imposition of penalty u/s 111(m) of the Customs Act,...

Quick Updates: