Penalty u/s 114(A) - appellants have wrongly claimed the ...

Customs

April 19, 2018

Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT

View Source

← Previous Next →

Penalty u/s 114(A) - appellants have wrongly claimed the ...

Customs

April 19, 2018

You may also like:

Levy of penalty u/s 112 & 114 of the Customs Act, 1962 - allegation of abating the importer - In present import, there is no evidence to allege that appellants were...

Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no...

Penalty u/s 114 of the Customs Act, 1962 - Penalty on the owner of the godown where goods were reportedly loaded - from the statement of the Appellant herein which...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

100% EOU - Joint filing of import documents by the EOU / EPZ unit and the domestic leasing company - The appellant cannot be faulted if the EDI system did not permit a...

Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of...

Classification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - the machine imported namely Monotype Machine imported by the appellant...

Levy of penalty on appellant u/s 114 (i) and 114 AA of the Customs Act, 1962 - assisting / abetment of export of Muriate of Potash - illicit export of goods - Based on...

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...

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the...

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

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...

Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the...

Quick Updates: