Imposition of penalty - Unlawful import of goods - proceedings ...

Penalties for Unlawful Import Don't Require Proof Beyond Reasonable Doubt Under FCRA or Customs Act.

February 7, 2015

Case Laws Customs HC

Imposition of penalty - Unlawful import of goods - proceedings under tax legislation such as the FCRA or the Customs Act do not require the prosecution to discharge the criminal-law burden of proof beyond reasonable doubt. - HC

View Source

← Previous Next →

Imposition of penalty - Unlawful import of goods - proceedings ...

Penalties for Unlawful Import Don't Require Proof Beyond Reasonable Doubt Under FCRA or Customs Act.

February 7, 2015

Case Laws Customs HC

You may also like:

Dishonor of Cheque - insufficiency of funds - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and...

CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

Dishonor of Cheque - existence of legally enforceable debt or not - It is a settled principle of law that the presumptions U/s 118 (a) and 139 of N.I. Act, 1881 are...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

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...

The document outlines provisions regarding customs bonds and bank guarantees. Key points from the legal analysis: The obligor must comply with all provisions of the...

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and...

Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - As...

Appellate Tribunal set aside penalties imposed on licensed money exchanger for alleged illegal export of currency and import of gold. Observed no evidence of illegal...

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,...

Anushka Sharma - Wedding Ring – Customs Law on Import of Jewellery - Duty & Penalty

Penalty u/s 271D - accepting loan in cash - reasonable cause - the AO has neither doubted the impugned transaction nor any addition made in this behalf even under...

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

Levy of penalty u/s 112 (a) & (b) (iii) and 114A of the Customs Act, 1962 - importing rough precious stones by making huge overvaluation - goods not imported by actual...

Quick Updates: