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 June 2015 Year 2015 This

Import of memory cards - The goods were seized on the belief ...

Customs

June 30, 2015

Import of memory cards - The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared - In the present case no discrepancy has been pointed out in the labels accompanying the goods. Therefore there is no violation of Section 111(m) - AT

View Source

 


 

You may also like:

  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. Smuggling - Rejection of request of importer for provisional release of seized currency - it is clear that belief of the department about the impugned currency notes to...

  3. Condonation of delay of 110 days in filing appeal - the pendency of said writ-petition does not seem to extend any benefit to the present applicant who is none but the...

  4. Valuation - The royalty and lump sum fees paid in relation to manufacture of goods in India cannot be padded on to the declared import value of the impugned goods.

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

  6. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

  7. Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of...

  8. Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that...

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

  10. 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...

 

Quick Updates:Latest Updates