CESTAT Chennai held that penalty u/s 114 Customs Act was not ...

The order from not imposing penalty u/s 114 on Respondents for smuggling undeclared cigarettes, confirmed. Penalty imposed on others u/s 112(a).

Case Laws Customs

May 30, 2024

CESTAT Chennai held that penalty u/s 114 Customs Act was not imposed on Respondents for smuggling undeclared cigarettes concealed with gypsum plaster. Penalty was imposed on Shri Anil Gupta, but dropped against Shri Jaffer. Tribunal found no evidence of false documents by Respondents, citing M/s. Artisan Welfare Society case. As no intentional false declaration was proven, penalty u/s 114 AA was unwarranted. Adjudicating authority's decision not to impose penalty upheld, department's appeal dismissed.

View Source

← Previous Next →

CESTAT Chennai held that penalty u/s 114 Customs Act was not ...

The order from not imposing penalty u/s 114 on Respondents for smuggling undeclared cigarettes, confirmed. Penalty imposed on others u/s 112(a).

Case Laws Customs

May 30, 2024

You may also like:

Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the...

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory...

Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and...

Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with...

The Show Cause Notice (SCN) issued after more than ten years is time-barred, exceeding the extended period of limitation of five years provided u/s 28. The proposals in...

Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed...

Smuggling of Cigarettes - whether CHA is liable for penalty u/s 112(a) - When there is no evidence to establish that the appellant had prior knowledge of the illegal...

The case involved smuggling of 154 mobile phones, leading to absolute confiscation and penalty u/s 114 of the Customs Act, 1962. The Appellate Tribunal found that the...

Levy of penalty u/s 114 - attempt to export of red sanders whose export is prohibited unless one has a licence - There was a gross negligence on the part of the...

Quick Updates: