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 February 2023 Year 2023 This

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat ...

Customs

February 9, 2023

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT

View Source

 


 

You may also like:

  1. Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the...

  2. Levy of penalty on steamer agent - Undeclared consignment - iolation of conditions / instructions contained in the Board Circular - Revenue has not whispered anywhere if...

  3. Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not...

  4. Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past offence can be at best enhancer of civil and/or criminal liabilities, but no penalty can be imposed on any...

  5. Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata....

  6. Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

  7. Imposition of penalty on sales agent of foreign supplier u/s 112(a) and/ or 112(b) of the Customs Act, 1962 - omission/ commission committed by sales agent of foreign...

  8. Foreign Vessel in transit - Confiscation - While the vessel was fishing on the high seas at Yemen, it was abducted by its own crew members and brought it near the...

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

  10. Levy of penalty u/s 112 of Customs Act - illicit import of Gold and silver - misdeclaration of goods - The Revenue, having alleged one Salman as the mastermind, has not...

  11. 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

  12. Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling of Gold activity - reliability of statements - The appellant cannot come within the ambit of Section...

  13. Levy of penalty u/s 112(a) of the Customs Act, 1962 on the Customs Broker - Section 112 ibid. does not contemplate penal action for violations of provisions or...

  14. Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

  15. Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

 

Quick Updates:Latest Updates