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 October 2018 Year 2018 This

Re-export of Confiscated goods - appellant imported the ...


Appellant's prohibited goods confiscated for lacking BIS certification; redemption fine unsustainable but penalty upheld.

October 3, 2018

Case Laws     Customs     AT

Re-export of Confiscated goods - appellant imported the prohibited goods without any BIS certification - redemption fine imposed by the Commissioner for the purpose of re-export is not sustainable in law - However, levy of penalty confirmed.

View Source

 


 

You may also like:

  1. The appellant imported pneumatic tyres without the mandatory Bureau of Indian Standards (BIS) markings, violating the provisions of the BIS Act and the Pneumatic Tyres...

  2. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

  3. Prohibited goods - redemption of confiscated goods - import of Car Radial Tyres - absence of valid BIS certificate with reference to the Pneumatic Tyres and Tubes for...

  4. Re-classification of Thorn - The Tribunal upheld the reclassification of the imported goods to CTI 76020090, agreeing with the authorities that the original...

  5. Redemption of confiscated goods - Gold - foreign currencies - prohibited item or not - the impugned gold has been imported without following the due process of law that...

  6. Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,...

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

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

  9. Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods....

  10. Diamond of mixed origin - Prohibited item or not - The fact of KPC Certificates which holds that the goods were KPCC Compliant and the aforesaid documents unequivocally...

  11. The CESTAT allowed the appeal against the imposition of redemption fine u/s 125 of the Customs Act, 1962. The Tribunal held that when the exported goods are unavailable,...

  12. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

  13. The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of...

  14. Denial of redemption fine in lieu of confiscation of goods - Since import of the disputed good was prohibited, the Adjudicating Authority had the discretion to either...

  15. Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the...

 

Quick Updates:Latest Updates