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 August 2023 Year 2023 This

Levy of penalty - authorized courier - incident of manipulation ...


Authorized Courier Cleared of Wrongdoing in Consignment Manipulation Case; No Evidence of Involvement Found.

August 23, 2023

Case Laws     Customs     AT

Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The appellant has cooperated with the investigation so as to bring out the truth. On appreciation of the evidence, we do not find grounds to hold that the appellant had played any role in the incident. - AT

View Source

 


 

You may also like:

  1. Denial of benefit of exemption based on test reports for consignment cleared in the past - The test results of the samples cannot be extrapolated to the consignment...

  2. Valuation of imported goods - difference between value as per proforma Invoice and actual value - no case of any malafide is made out against the appellant. At best, it...

  3. Leviability of service tax - clearing and forwarding agent service - although the appellant had entered into the consignment agency agreement with TSL this agreement was...

  4. Clandestine Removal - reliability of statements - sufficiency of evidence or not - In a serious case such as evasion of duty by fraud, the degree of appreciation of...

  5. Authorized courier - Refusal to renew the registration of the Petitioner - The Petitioner was an authorized courier for almost 25 years and the registration was renewed...

  6. Suspension or revocation of registration of authorised courier - failure in exercising due diligence - The appellant, as an authorized courier, is prohibited from...

  7. When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier...

  8. This circular extends export-related benefits like Duty Drawback, RoDTEP, and RoSCTL for exports made through the courier mode. The Indian Customs EDI System (ICES) will...

  9. Classification of services - a co-loader / courier agency - Whatever the evidence placed on record indicate that the appellant has rendered services to other courier...

  10. Levy of penalty for abetting in mis-declaration of imported goods - Revocation of Courier License - The tribunal ruled that penalty under this section could only be...

  11. The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

  12. Illegal clearance of consignment - consignment was cleared manually without making any entry by the Customs Department - Taking note of the tardy, casual and...

  13. Courier Imports and Exports (Clearance), Amendment, Regulations, 2019 - Form Courier Shipping Bill –V

  14. Levy of Anti-dumping duty - imported goods (live consignment) cleared by the appellant are mill edged or slit edged - live consignment of 31 coils is mill edged and...

  15. Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

 

Quick Updates:Latest Updates