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

Individuals Face Heavy Penalties for Exporting Goods via Baggage; No Proof of Being Ultimate Beneficiaries.

May 17, 2019

Case Laws Customs AT

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

← Previous Next →

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

Individuals Face Heavy Penalties for Exporting Goods via Baggage; No Proof of Being Ultimate Beneficiaries.

May 17, 2019

Case Laws Customs AT

You may also like:

Goods were mis-declared in baggage declaration for export, rendering them liable for confiscation. Penalties imposed under Customs Act: Section 114 on individuals...

Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that...

Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - Revenue failed to prove that the said baggage is not a bona fide baggage...

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has...

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

Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out...

Confiscation of goods - levy of penalty - export of Rice - misdeclaration of goods or not - once all the export documents were in the name of Iranian buyers there was no...

Imposition of penalty - exporter of alleged goods - psychotropic substance - The movement of goods for export is through courier firms but nowhere the clearance of goods...

Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of...

Import of electronic goods in a baggage - bonafide baggage or not - whether re-import of goods earlier taken away - crossing through green channel - passenger produced...

Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular

Quick Updates: