Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Penalty u/s 114 - In the case of loading of container on the ...

Customs

April 10, 2015

Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT

View Source

 


 

You may also like:

  1. Confiscation & Penalty - the goods have been loaded and the vessel has sailed before the LEO was given by the Customs officer - prima facie case is against the...

  2. Penalty on CHA - Goods being loaded on foreign going vessel without having obtained the necessary LEO from the Customs - penalty confirmed - HC

  3. Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the...

  4. Illegible export - The fact that the goods were loaded on the vessel and the vessel had left without obtaining the LEO is not disputed by any of the appellants -...

  5. Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition...

  6. Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

  7. Carriage of loaded/empty containers from one Indian Port to another gateway port in coastal vessels - Procedure to be followed.

  8. Imposition of penalty u/s 114 of CA on Persons involved - Without bringing on record any evidence to show that these persons have acted beyond their normal business...

  9. The term “vessel” includes any ship, boat, sailing vessel or other description of vessel used in navigation. Motor tanker would be covered in the definition of vessel -...

  10. Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any...

 

Quick Updates:Latest Updates