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Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Imposition of redemption fine - goods were received in excess of ...

Customs

April 18, 2015

Imposition of redemption fine - goods were received in excess of the quantity specified in the documents, without the knowledge of the appellant - redemption fine and penalty are imposable - AT

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  1. Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

  2. Confiscation - Mis declaration of quantity of goods - As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine - AT

  3. Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC

  4. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT

  5. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

  6. Excess Drawback Rebate – Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – however demand of...

  7. Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a...

  8. Import of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty - order of...

  9. Redemption fine - theoretically redemption fine could be enhanced but it is essential to determine the market price of the confiscated goods adjudicated upon - AT

  10. Redemption fine - Just because the goods are not available for confiscation, the Commissioner cannot say that the same are not liable for redemption fine - AT

 

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