Home Highlights July 2012 Year 2012 This

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1. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

2. Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the...

3. 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...

4. Confiscation of goods - Redemption fine - Imposition of penalty - Valuation dispute - The case involved the importation of machinery where the foreign supplier...

5. Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

6. Classification of imported goods - miscellaneous Chemicals: plasticizer - to be classified under CTH 38122090 or not - Advance authorization licence scheme - goods...

7. Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do...

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

9. Re-classification of Thorn - The Tribunal upheld the reclassification of the imported goods to CTI 76020090, agreeing with the authorities that the original...

10. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

11. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

12. Levy of fine and penalty - Valuation of imported goods - There are no merit in the order of the authorities below in mechanically imposing fine and penalty on the...

13. Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

14. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

15. Penalty - whether wrong mentioning of provisions for invoking penalty would render the order illegal – Held No - tribunal is wrong in deleting the penalty - HC