Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 ...

Customs

March 18, 2024

Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 - levy of penalty - The case involved the seizure and subsequent confiscation of a vehicle allegedly involved in smuggling activities. The appellant, the owner of the vehicle, claimed innocence, stating that the driver loaded the goods without his knowledge. Despite contesting the allegations and highlighting financial hardship, the Adjudicating Authority imposed a redemption fine and penalty. The appellant appealed, arguing lack of evidence and financial strain. The CESTAT, while acknowledging the appellant's limited involvement and financial condition, upheld partial accountability and reduced the penalties imposed.

View Source

← Previous Next →

Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 ...

Customs

March 18, 2024

You may also like:

Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata....

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese...

NDPS - Power to seize and arrest of a person in a public place - Smuggling - Ganja - Samples being taken at the CGST Bhawan - The High Court found that the officers...

Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be...

Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions...

Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions...

Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is not mandatory in each and every case and depends upon facts of...

Power to effect seizure of cash from petitioner - Section 67(2) of CGST, 2017 - Thus, keeping in view the aforesaid interpretation of the word “thing” money has to be...

Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

Expiry of E-way Bill - detention of truck - break down of the truck - Circular No.10/2019,Q1/17253/2019' - In the instant case, from the narrative thus far, it comes...

Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in...

Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buyback of its own shares by the company - It is to be noted that as per the proviso to Sec. 2(22), only...

Quick Updates: