Home Highlights September 2017 Year 2017 This

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1. Levy of penalty u/s 112(a) of Customs Act - vicarious liability of appellant / Pre-Shipment Inspection Agency - Nothing has been brought on record as to show, how due...

2. 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...

3. Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the...

4. 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...

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

6. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

7. The case before CESTAT New Delhi involved fraudulent registration and utilization of duty-free scrips, leading to penalties. The appellant failed to comply with...

8. 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...

9. Levy of penalty u/s 112 of Customs Act - illicit import of Gold and silver - misdeclaration of goods - The Revenue, having alleged one Salman as the mastermind, has not...

10. Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under...

11. Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide...

12. Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

13. 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...

14. Imposition of penalty u/s 112(a) - employees of CHA - violation of import conditions - Goods diverted with his knowledge - The imposition of penalty on the Appellant,...

15. 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...