Export of Carpets - generation of wrong documents, due to ...

Customs Authority rules no penalties for carpet exporter due to software error; no wrongful intent found.

May 1, 2020

Case Laws Customs AT

Export of Carpets - generation of wrong documents, due to defects in software - mis-description of value as well as quantity of goods - The appellant on being pointed out by the CHA immediately placed the correct document before Customs Authority on the same very date. In such set of circumstances, no mala fide can be attributed to the assessee so as to confiscate the export consignment or to impose penalty upon them.

View Source

← Previous Next →

Export of Carpets - generation of wrong documents, due to ...

Customs Authority rules no penalties for carpet exporter due to software error; no wrongful intent found.

May 1, 2020

Case Laws Customs AT

You may also like:

Penalty u/s 117 of the Customs Act, 1962 was levied against appellants, Customs House Agents (CHAs), for not exercising due diligence. The allegation was that appellants...

The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

Penalty u/r 25 or 26 of CER - Mentioning wrong rule number - The first appellate authority was not correct in holding that mentioning Rule 25 was a typographical error...

This case deals with the classification of handcrafted stone articles like 'Chakla Belan' (rolling board and pin), mortar, pestle, etc. for export under the Merchandise...

Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the...

Difference between assessed income and returned income arose due to inadvertent error in taking opening written down value (WDV) at book value instead of WDV under...

Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Errors in submitting Shipping Bills and delivery the manifest (EGM) - The customs office has taken a proactive step by issuing this notice alongside Annexures A and B,...

Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the...

Customs broker misclassified goods (safety matches) to obtain higher MEIS benefit for exporter. Charges were levied u/s 114(iii) of Customs Act, 1962. Key points:...

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

HC invalidated show cause notices (SCN) issued by DRI authorities u/s 28 of Customs Act 1962, following precedent set in Canon India case where SC ruled such notices...

Quick Updates: