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 December 2024 Year 2024 This

The appellants were found involved in smuggling one cut piece of ...


Smugglers caught with gold in shoe, aided by accomplice - penalties reduced considering circumstances.

December 3, 2024

Case Laws     Customs     AT

The appellants were found involved in smuggling one cut piece of foreign origin gold weighing 645.500 grams. A concealed the gold in his shoe to deliver it outside the airport premises, while B abetted the offense. Both were held liable for penalties u/ss 112(a) and 112(b) of the Customs Act, 1962. Considering their lack of prior antecedents and not being owners or beneficiaries, the Appellate Tribunal reduced the penalties imposed on them from Rs. 5,00,000/- each to Rs. 1,00,000/- each. The appeals were disposed of accordingly.

View Source

 


 

You may also like:

  1. 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...

  2. Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing...

  3. Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata....

  4. Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

  5. Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

  6. Smuggling - Gold - distinct offences or not - It is true that every act of smuggling may not be covered under the definition of Terrorist act and only such smuggling of...

  7. 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...

  8. Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

  9. Claim of exemption from duty on production of gold bars - What is significant to note that the “primary gold” is the end product which is manufactured. The entry clearly...

  10. Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

  11. Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

  12. Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon...

  13. Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

  14. Claiming exemption on extracting gold from gold ore - there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be...

  15. Penalty imposed on a small player in dry cell battery market reduced from 4% to 2% of relevant turnover due to mitigating factors like insignificant market share, lack...

 

Quick Updates:Latest Updates