Mis-declaration of quantity - Assorted spectacle - The Tribunal ...

May 13, 2024

Case Laws Customs AT

Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared quantity, thus justifying confiscation of the goods under section 111(m) of the Customs Act, 1962. - Regarding valuation, the Tribunal noted the discrepancies between the declared value and the market value of the branded frames. Despite the absence of specific rules for valuation, the Tribunal upheld the use of a chartered engineer's assessment to determine the value of the goods, concluding that the declared value was incorrect.

View Source

← Previous Next →

Mis-declaration of quantity - Assorted spectacle - The Tribunal ...

May 13, 2024

Case Laws Customs AT

You may also like:

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,...

Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a...

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has...

When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration...

Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their...

Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

Confiscation - Mis declaration of quantity of goods - As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine - AT

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...

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

Revocation of Customs Broker License - The Tribunal examined each charge individually and found that the appellants were not directly involved in the mis-declaration by...

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which...

Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the...

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading...

Mis-declaration of value as well as quantity of import goods - No intent to defraud the Revenue is forthcoming. There is a mistake in describing the quantity on the...

Quick Updates: