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 May 2019 Year 2019 This

Levy of penalty - Export through baggage under claim of drawback ...

Customs

May 17, 2019

Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary.

View Source

 


 

You may also like:

  1. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

  2. Imposition of penalties - Apart from the statement there are ample documentary evidences which clearly establish that appellants were involved in aiding and abetting...

  3. Imposition of penalty u/s 53 (12) - movement of goods in the disguise of movement in the course of export to avoid tax liability - Levy of penalty confirmed - HC

  4. Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - the Commissioner (Appeals) has erred in reducing the redemption...

  5. Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - Levy...

  6. Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

  7. Fraudulent claims of duty drawbacks - Mis declaration of goods -charges levelled in the show cause notice stood established against the appellants - levy of penalty confirmed - HC

  8. Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.

  9. Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of...

  10. Imposition of penalty u/s 271(1)(c) – mere admission of appeal by the High Court is sufficient to debar the penalty levied u/s.271(1)(c) of the Act - AT

 

Quick Updates:Latest Updates