Customs - Highlights / Catch Notes

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs ...

Customs

May 3, 2024

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being involved in a scheme using dummy Import Export Codes (IECs) - The tribunal confirmed that three shipments declared as sunglasses or packing materials were actually high-value branded garments. This misdeclaration led to significant undervaluation, affecting the customs duty applicable. - One appellant was documented to have coordinated the logistics of the misdeclared imports, including providing details to customs agents. This was established through corroborated statements and WhatsApp messages, which showed coordination with a known associate and various import/export details being shared for clearing the misdeclared goods. - The tribunal upheld the penalties based on the appellants’ involvement in the misdeclaration and undervaluation of imported goods, which resulted in substantial customs duty evasion.

View Source

← Previous Next →

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs ...

Customs

May 3, 2024

You may also like:

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...

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane...

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...

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has...

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) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

Mis-declaration of the goods - Levy of penalty on customs broker - Can the importer’s argument that they had placed an order for some other goods and the overseas...

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...

Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared...

Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of...

Levy of penalty - mis-declaration of goods - unflavoured boiled supari - reduction of the penalty under section 112 by the Commissioner (Appeals) - according to Revenue...

Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to...

Imposition of penalty on Customs Broker - It was alleged against the appellant that they had not obtained any authorization or document from Importer on behalf of whom...

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to...

Quick Updates: