Penalty imposed u/s 112(a) - Import confectionary items from ...

Customs

February 26, 2024

Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee along with the main accused, appellant was also entitled to immunity granted by the Settlement Commission to the main noticee - The High Court held that, the reasoning of the Tribunal extending immunity granted to the other co-noticees to the respondent is not sustainable. - Matter restored back before tribunal for re-judication in view of the earlier decision of the High Court.

View Source

← Previous Next →

Penalty imposed u/s 112(a) - Import confectionary items from ...

Customs

February 26, 2024

You may also like:

Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - As...

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

Where against main noticee/defaulter, the Settlement Commission has granted immunity from payment of any penalty, no penalty can be imposed upon other co-noticees - HC

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...

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

Penalty u/s 112(b) of Customs Act – allegation that he was using an imported bike which could not have been established as legally imported into India - stay granted - AT

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)...

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...

Confiscation of import - personal effects/household articles - cosmetic items - Baggage Rules - she was shifting from Dubai where she was running a shop which was closed...

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...

Quick Updates: