CESTAT adjudicated a customs penalty case involving imported ...

Imported Scrap Penalty Overturned: Precedent Case Leads to Penalty Reversal Under Section 112(b) of Customs Act

May 20, 2025

Case Laws Customs AT

CESTAT adjudicated a customs penalty case involving imported scrap, finding the appellant's situation substantially similar to a prior case (M/s. Agarwal Metal and Alloys) where co-accused were absolved of undervaluation charges. Given the factual parallels, the tribunal set aside the Rs. 2,00,000 penalty imposed under Section 112(b) of the Customs Act, 1962. The appeal was allowed, effectively exonerating the appellant from the original penalty based on the precedential treatment of similarly situated parties in the earlier judicial determination.

View Source

← Previous Next →

CESTAT adjudicated a customs penalty case involving imported ...

Imported Scrap Penalty Overturned: Precedent Case Leads to Penalty Reversal Under Section 112(b) of Customs Act

May 20, 2025

Case Laws Customs AT

You may also like:

Classification of imported goods - Lead Concentrate - waste and scrap of lead in powder form - the item falls under the classification of Heading ‘Concentrate’ under 26070000

The case involved the confiscation and imposition of fine and penalty on imported marble slabs due to a violation of import policy conditions. The appellant had imported...

The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The...

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

Clearance of import of metal scrap - Procedure

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

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...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Imposition of penalty u/s 112(a) of Customs Act, 1962 - import of LED battern fixture, LED panel light, LED flood light etc. - prohibited goods or not - the BIS number...

Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

The imported goods, HDPE Regrind, were classified under Customs Tariff Item (CTH) 3901 2000. The issue was whether the goods were permissible for importation into the...

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...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

Quick Updates: