Imposition of penalty u/s 114A and 112(a) of Customs Act - ...

Who Pays the Penalty? Authorized Signatory vs. Proprietor Liability Under Customs Act Sections 114A and 112(a.

November 30, 2019

Case Laws Customs AT

Imposition of penalty u/s 114A and 112(a) of Customs Act - Liability of penalty on on the authorized signatory or on the proprietor of the firm - penalty under this Section is payable by the person by whom duty or interest there upon is payable.

View Source

← Previous Next →

Imposition of penalty u/s 114A and 112(a) of Customs Act - ...

Who Pays the Penalty? Authorized Signatory vs. Proprietor Liability Under Customs Act Sections 114A and 112(a.

November 30, 2019

Case Laws Customs AT

You may also like:

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Dishonour of cheque - vicarious liability not applicable - proprietorship concern - proprietor or signatory liable u/s 138 NI Act, not others - petitioner neither...

Dishonor of Cheque - drawer of the cheque versus authorised signatory - One can easily visualise the object of Section 138 of the Negotiable Instruments Act, 1881, will...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest...

Dishonour of cheque - vicarious liability in criminal law - The SC interpreted Section 7 of the NI Act to identify the "drawer" as the individual issuing the cheque,...

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

The case involved valuation of imported goods, undervaluation, admissibility of appellant's statement u/s 108, documentary evidence, computer printouts u/s 138C,...

Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the...

Importation of an old and used car by misdeclaring it as new, resulting in undervaluation. Imposition of composite penalty u/ss 112(a), 112(b), and 114AA of the Customs...

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)...

Dishonor of Cheque - vicarious liability of authorized signatory - There is no denial that stop payment was made. A plea has also been taken that Gurucharan Singh, who...

Quick Updates: