Levy of penalty u/s 114(i) of the Customs Act - abetment in ...

Customs

January 16, 2024

Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on the part of the concerned person or the establishment of mens rea on part of such a person is a must. Vague allegations and negligence, if any, howsoever grave cannot be assumed to mean abetment so as to invoke penal action. For any penal action to be enforced, the establishment of an active role on the part of the accused is imperative. - AT

View Source

← Previous Next →

Levy of penalty u/s 114(i) of the Customs Act - abetment in ...

Customs

January 16, 2024

You may also like:

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export...

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of...

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the...

Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition...

Levy of penalty u/s 114(iii) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - export of goods at highly over invoiced values - availing undue export...

Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with...

Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under...

Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant Exporter - smuggling of Red Sanders - No evidence put forth as regards antecedents of the exporter of...

Discretionary power for imposition of penalty - Penalty is not prescribed for mechanical imposition because law permits such a levy. It is well settled legal position...

Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no...

Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping...

Imposition of penalties u/s 114 of the Customs Act, 1962 - illegal exports of rice from India - the entire case of the Revenue is based upon the statements for which...

Quick Updates: