Customs - Highlights / Catch Notes

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs ...

Tribunal Confirms Penalties for Misdeclaration and Duty Evasion Scheme Involving Branded Garments and Dummy Codes.

May 3, 2024

Case Laws Customs AT

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being involved in a scheme using dummy Import Export Codes (IECs) - The tribunal confirmed that three shipments declared as sunglasses or packing materials were actually high-value branded garments. This misdeclaration led to significant undervaluation, affecting the customs duty applicable. - One appellant was documented to have coordinated the logistics of the misdeclared imports, including providing details to customs agents. This was established through corroborated statements and WhatsApp messages, which showed coordination with a known associate and various import/export details being shared for clearing the misdeclared goods. - The tribunal upheld the penalties based on the appellants’ involvement in the misdeclaration and undervaluation of imported goods, which resulted in substantial customs duty evasion.

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Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs ...

Tribunal Confirms Penalties for Misdeclaration and Duty Evasion Scheme Involving Branded Garments and Dummy Codes.

May 3, 2024

Case Laws Customs AT

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