Levy of penalty u/s 112 and 114AA of the Customs Act, 1962 - ...

Executives Cleared of Penalties under Customs Act Sections 112 and 114AA Due to Lack of Evidence in Consignee Name Alteration.

July 20, 2023

Case Laws Customs AT

Levy of penalty u/s 112 and 114AA of the Customs Act, 1962 - Executives / Employees of freight and forwarding agent - existence of mensrea - deliberate connivance with the main noticees in changing the name of the consignee - There is nothing on record to impute knowledge about the usage of false or incorrect material in the transactions undertaken as regards the present two appellants - In fact, the show cause notice does not remotely alleges and castigates the two appellants herein for manipulation and forgery in the bill of lading. - No penalty - AT

View Source

← Previous Next →

Levy of penalty u/s 112 and 114AA of the Customs Act, 1962 - ...

Executives Cleared of Penalties under Customs Act Sections 112 and 114AA Due to Lack of Evidence in Consignee Name Alteration.

July 20, 2023

Case Laws Customs AT

You may also like:

CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

The case involved valuation of imported goods, undervaluation, admissibility of appellant's statement u/s 108, documentary evidence, computer printouts u/s 138C,...

Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found...

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane...

Imposition of penalties on the appellants u/ss 112(a) and 114AA of the Customs Act, 1962. The adjudicating authority failed to consider the appellants' request for...

CESTAT, an Appellate Tribunal, considered a case involving penalty u/s 114AA of the Customs Act, 1962 on a co-noticee who is a Partner in a Customs Broker firm for...

Importation of an old and used car by misdeclaring it as new, resulting in undervaluation. Imposition of composite penalty u/ss 112(a), 112(b), and 114AA of the Customs...

CESTAT set aside penalties imposed under s.112(a) and s.112(b) of Customs Act 1962 against appellant for alleged gold smuggling. Court found insufficient evidence beyond...

Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - Smuggling - Gold Bars - Baggage Rules - Here in the case on hand, some of the officials are not even put on...

Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

The case involved penalties u/ss 112(a) and 112(b) of the Customs Act for smuggling foreign gold. The tribunal held that statements without cross-examination are...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Quick Updates: