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 July 2015 Year 2015 This

Penalty u/s 114A - allegation of mis-declaring that export ...

Customs

July 6, 2015

Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted by expelling process, the resultant meal will continue to be classified as expeller variety of oil cake meal - no penalty - AT

View Source

 


 

You may also like:

  1. Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and mis-classifying under Chapter 21 so as to avail...

  2. Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not...

  3. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

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

  5. Modvat/Cenvat Credit subsequent to export after declaring that credit not availed in AR-4 & availing duty drawback is not permissible-SC

  6. Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried...

  7. Penalty - Confiscation of the goods – Merely because the appellant had claimed a wrong classification, it cannot be held that the appellant has mis-declared the goods - AT

  8. Penalty u/s112(a), 112(b) & 114AA of the Customs Act, 1962 - fraudulent import of vehicles declared as brand new vehicles of foreign origin - the proceeding is hit by...

  9. Availing benefit of a ntf, which the Revenue subsequently formed an opinion was not available, cannot lead to the charge of misdeclaration or mis-statement, SC

  10. Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of...

 

Quick Updates:Latest Updates