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Customs - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Confiscation of goods - Mis declaration of goods - import of ...

Customs

January 26, 2014

Confiscation of goods - Mis declaration of goods - import of Multi Media Speakers for Computers of varying models - provisional release allowed - HC

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  1. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

  2. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

  3. Classification multi media speakers with FM radio - these are speakers with added function and the main role of the item, in question, remains amplifying the sound...

  4. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

  5. Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking...

  6. When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

  7. Imposition of penalty - Mis-declaration of imported goods - Smuggling - penalty cannot be imposed both on the proprietor as well as the firm.

  8. Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

  9. Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT

  10. Classification of imported goods - Multimedia Speakers - goods in question are properly classifiable under Chapter Heading 8518 22 00 - AT

 

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