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 September 2023 Year 2023 This

Attempt to export unfinished leather in the guise of finished ...

Customs

September 14, 2023

Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally released, re-processed and exported, it is opined that the confiscation of the goods is not warranted and justified. Accordingly, the redemption fine imposed is also to be set aside. The department has not been able to show any mens rea on the part of the appellant. - Penalty also set aside- AT

View Source

 


 

You may also like:

  1. Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs...

  2. Rectification of mistake - error apparent on the face of record - It has been rightly concluded in the final order that though this appellant and others have not made...

  3. Continued revocation of the Customs Broker (CB) license - Conspiracy - Smuggling - red sanders - illegal export of prohibited goods - when the documents relating to the...

  4. Export of Finished Leather or Unfinished Leather - The fact of buyer accepting the goods and making payment, ordering further quantities and terming only 13 cartons of...

  5. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

  6. Misdeclaration of export goods - Export of restricted item - Sheep Nubuck (Snuffed) Finished Leather - as per the test report, it is not Nubuck Leather at all as the...

  7. Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs. - Public Notice

  8. Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

  9. Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...

  10. Confiscation - redemption fine - penalty - finished leather or not - The CLRI report is a very crucial document in deciding the issue as to whether the impugned goods...

  11. Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,...

  12. Export of prohibited goods - non-Basmati Rice - the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT...

  13. CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

  14. Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods...

  15. Anti-dumping duty (ADD) imposed on PU Leather originating in or exported from China PR - Notification

 

Quick Updates:Latest Updates