CESTAT appellate tribunal determined copper rod import ...

Copper Rod Import Case: Tribunal Confirms Duty Classification and Penalties Under Sections 114A and 114AA

April 11, 2025

Case Laws Customs AT

CESTAT appellate tribunal determined copper rod import classification dispute. The tribunal upheld classification under CTH 74081190, rejecting CEPA exemption due to misclassification of imported goods. The certificate of origin was deemed incorrect as the goods were in coil form contrary to statutory definitions of "bars and rods". The tribunal partially allowed the appeal, remanding the case for verification of document submission to assess extended limitation period applicability. Basic customs duty at 5% was confirmed, and penalties under Sections 114A and 114AA were justified due to intentional mis-declaration of imported goods' characteristics.

View Source

← Previous Next →

CESTAT appellate tribunal determined copper rod import ...

Copper Rod Import Case: Tribunal Confirms Duty Classification and Penalties Under Sections 114A and 114AA

April 11, 2025

Case Laws Customs AT

You may also like:

Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The...

The case involved misclassification and misdeclaration of goods for export incentives and higher drawback rates - Copper Strips/Earth Rods. The cargo declared for export...

Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

CESTAT ruled on classification dispute for imported Power Weeders, initially declared as Rotary Power Weeder but found to be Brush Cutters. The tribunal upheld...

CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

CESTAT ruled on classification dispute regarding imported multimedia/computer speakers. Following established precedent in multiple cases including Logic India Trading...

The appellant had correctly declared the description of the imported goods as "Surgical Microscope for Neurosurgery - Zeiss OPMI Pentero with accessories" in the Bill of...

Levy of penalty for abetting in mis-declaration of imported goods - Revocation of Courier License - The tribunal ruled that penalty under this section could only be...

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

Levy of penalty u/s 78 of the Finance Act, 1994 - No independent reasons have been given by the first appellate authority to confirm the penalty under Section 78 of the...

Levy of Anti-dumping duties on import of Mulberries Silk Grade IV A - demand confirmed - HC

Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the...

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...

Duty confirmed u/s 28(2) and penalty imposed u/s 114A - claim of exemption under Notification No.32/2005-Cus. dt. 08/04/2005 under the Target Plus Scheme - c.c. copper...

Quick Updates: