Levy of penalty u/s 112(a) of the Customs Act, 1962 on the ...

Customs

May 21, 2022

Levy of penalty u/s 112(a) of the Customs Act, 1962 on the Customs Broker - Section 112 ibid. does not contemplate penal action for violations of provisions or regulations under any other law, much less violation under the CBLR; the charge is very specific: the act or omission should result in improper import of goods and consequently, confiscation of such goods, which is not the case of the Revenue here in the case on hand. - No penalty - AT

View Source

← Previous Next →

Levy of penalty u/s 112(a) of the Customs Act, 1962 on the ...

Customs

May 21, 2022

You may also like:

Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such...

Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the...

Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past offence can be at best enhancer of civil and/or criminal liabilities, but no penalty can be imposed on any...

Penalty u/s 112(a) of the Customs Act, 1962 - The admitted act of the importer amounts to a clear omission, for which penalty under Section 112(a) ibid. appears to be...

Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such...

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 - import by misdeclaration of description and value of the consignments using the IEC registered in the...

Levy of penalty - the subject container was very much in the custody of the SIIB Officers since no Bill-of-Entry was ever filed and hence, the alleged removal from the...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

Quick Updates: