Home Highlights May 2018 Year 2018 This

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1. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

2. Penalty u/s 271-D and 271-E - accepting loan in cash from the director of the company - The tribunal held that, the assessee`s case under consideration the transactions...

3. Valuation of imported goods - The transaction value which have been declared on the bill of entry is the invoice value for which letter of credit through a recognized...

4. Personal penalty on the Director - from the evidences as recorded and analysed in the impugned order, the role of the Director has not been specifically discussed and...

5. Misdeclaration of goods - Levy of penalty on CHA - appellant himself has sought benefit of the exemption notification by classifying the goods under chapter sub-heading...

6. Quantum of redemption fine and penalty - misdeclaration of description and value - The redemption fine imposed by the Ld. Commissioner (Appeal) is sufficient in the...

7. Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The...

8. Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an...

9. 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...

10. Revocation of CHA License - Misdeclaration of goods - the appellant totally failed to discharge its duties as CHA with utmost speed and efficiency and thereby grossly...

11. Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

12. Appointment of Additional Director or independent Director - incorrect declaration in the aforesaid Form DIR-12 or not - The subsequent documents along with the...

13. Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the...

14. Imposition of penalty on Director of the company - mis-declaration of goods - It is anybody’s guess that the CHA will not be benefited in any manner by this...

15. Valuation - Export of Carpets and threading bars - Mis-declaration of description and value - The Tribunal found that while the carpets were misdeclared and subject to...