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 July 2022 Year 2022 This

Confiscation of goods - levy of penalty - export of Rice - ...

Customs

July 9, 2022

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 scope for clearance of the goods in UAE and its subsequent sale. Further department nowhere disputed the foreign remittance of impugned consignments in Indian Rupees from Iran. - The whole case revolves around irregularities in respect of receipt of currency with regard to exported goods. It is found that these violations relate to post export conditions. - All the appeals filed by the Appellants are allowed - AT

View Source

 


 

You may also like:

  1. Mis-declaration of description of goods – export of non-basmati rice as basmati rice - no leniency can be made to reduce redemption fine - AT

  2. allocation of quota for export of broken rice on humanitarian food security grounds - In the present case, the export of rice from this country does not entail...

  3. Levy of penalty u/s 114 of the Customs Act - appellant is a freight forwarder - export of non-basmati rice - prohibited goods or not - admittedly in the course of...

  4. Levy of penalty for lending of the IEC - Smuggling of prohibited goods from India - export of incense raw materials - Levy of penalty confirmed - AT

  5. Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak...

  6. Goods not in conformity with Basmati Rice – presence of other rice, i.e. non-basmati rice, was more than permissible maximum limit of 20% - Additional Commissioner was...

  7. Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly - AT

  8. Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

  9. 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

  10. Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to...

 

Quick Updates:Latest Updates