Home Highlights January 2013 Year 2013 This

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1. Continued revocation of the Customs Broker (CB) license - Conspiracy - Smuggling - red sanders - illegal export of prohibited goods - when the documents relating to the...

2. Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,...

3. Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The...

4. Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme...

5. Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs...

6. Imposition of Penalties u/s 112(a) & (b) and 114AA - Each appellant denied direct involvement or knowledge of the illegal activities, claiming to have played different...

7. 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...

8. Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the...

9. Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have...

10. Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the...

11. Export of prohibited goods - non-Basmati Rice - the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT...

12. Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been...

13. Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

14. Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods...

15. Waiver of interest and penalty - seeking of waiver on the ground that duty was paid prior to issuance of SCN - Since the goods were cleared clandestinely the...