Seizure of plastic granules - Valuation - Confiscation of the ...

Tribunal Overturns Seizure of Truck with Plastic Scrap, Orders Release After Evidence Confirms Legal Procurement.

April 30, 2024

Case Laws Customs AT

Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese origin. - The tribunal found sufficient evidence, including the Bill of Entry and confirmation by the Assistant Commissioner, to support the appellant's claim of legal procurement. The confiscation order and redemption fine imposed on the seized scrap were set aside, and the revenue was directed to release the goods to the appellant.

View Source

← Previous Next →

Seizure of plastic granules - Valuation - Confiscation of the ...

Tribunal Overturns Seizure of Truck with Plastic Scrap, Orders Release After Evidence Confirms Legal Procurement.

April 30, 2024

Case Laws Customs AT

You may also like:

Smuggling of Cattle Heads - confiscation - penalties imposed - corroborative evidence - fraudulently used the Challan belonging to the some other party - The Tribunal...

Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists...

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT

The assessing officer (AO) is empowered u/s 275(1A) to revise the penalty order by giving a reasonable opportunity of hearing to the assessee within six months from the...

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...

Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers -...

The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's...

Seizure of seized vehicle - fraudulent availment of benefit of the exemption - The Petitioner is unable to render any justification for claiming the release of the...

Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap...

AT ruled against double seizure of bank lockers and gold in a money laundering case. The lockers (no. 86 and 96) were already under CBI custody, making subsequent...

The High Court found that the Income Tax Appellate Tribunal's order regarding the source of cash gifts was perverse and failed to consider the available evidence. The...

Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective...

Quick Updates: