Mis-declaration of goods - import of PLC Splitter Module - ...

PLC Splitter Module Import Dispute: No Mis-declaration or Confiscation Under Customs Act Section 111(m.

March 22, 2023

Case Laws Customs AT

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall within the scope of the exemption notification and the revenue took the view that the goods imported were not as per the specifications under the notification, it is not a case where goods have been improperly imported or mis-declared so as to confiscate the goods invoking section 111(m) of the Customs Act. - AT

View Source

← Previous Next →

Mis-declaration of goods - import of PLC Splitter Module - ...

PLC Splitter Module Import Dispute: No Mis-declaration or Confiscation Under Customs Act Section 111(m.

March 22, 2023

Case Laws Customs AT

You may also like:

Confiscation – Under section 111(m) of Custom Act., 2002 - mis-declaration was of no consequence in evading customs duty. - the mis-declaration was of a trivial nature....

Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR...

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

The appellant imported capital goods under an EPCG (Export Promotion Capital Goods) license issued by the DGFT (Directorate General of Foreign Trade). The department...

Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste...

Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration...

Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these...

The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods...

Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is...

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Quick Updates: