CiteTEXT
...PER: S.S.KANG The appellant Shri Sanjeev Kumar has filed this appeal against the impugned order passed by the Commissioner of Customs. The appellant before us is only challenging imposition of penalty under ...lakh imposed on the appellant under section 114AA of Customs Act, 1962.
3. The contention of th...provisions section 114AA of Customs Act, 1962 were enacted under...
...Viju Gopinathan, authorised person of M/s Cappithan Agencies, are before us against order1of Commissioner of Customs, Ahmedabad imposing penalties of ₹ 30,000 under ...Customs Act, 1962 on M/s Cappithan Agencies and penalties of ₹ 15,000 under section 112 of Customs Act, 1962 and ₹ 8,000/- under section 114AA of...extinguished.
3. We have heard Learned Authorised Representative.
4. Considering that the cause for confiscation under section 111(m) of Customs Act, 1962 had been negated by...
...Viju Gopinathan, authorised person of M/s Cappithan Agencies, are before us against order1of Commissioner of Customs, Ahmedabad imposing penalties of ₹ 30,000 under ...Customs Act, 1962 on M/s Cappithan Agencies and penalties of ₹ 15,000 under section 112 of Customs Act, 1962 and ₹ 8,000/- under section 114AA of...extinguished.
3. We have heard Learned Authorised Representative.
4. Considering that the cause for confiscation under section 111(m) of Customs Act, 1962 had been negated by...
...they do not dispute about confirmation of differential duty which has already been paid along with interest. Also, 25% of the penalty under Section 114A of Customs Act, 1962 had been paid by the a...the Customs Act 1962 on the appellant company is too harsh in the circumstances of the case; hence, be dropped. Further, she
2
...under Section 114A of Customs Act, 1962, further penalty under Section 114AA of the Customs Act, 1962 is unjustified. Therefore, the penalty imposed on the appellant com...
...they do not dispute about confirmation of differential duty which has already been paid along with interest. Also, 25% of the penalty under Section 114A of Customs Act, 1962 had been paid by the a...the Customs Act 1962 on the appellant company is too harsh in the circumstances of the case; hence, be dropped. Further, she
2
...under Section 114A of Customs Act, 1962, further penalty under Section 114AA of the Customs Act, 1962 is unjustified. Therefore, the penalty imposed on the appellant com...
...Section 114(1) and Section 114AA of Customs Act, 1962.2. Ld. Consultant submits that the penalty is imposed only on the ground that whatev...[Order per : M.V. Ravindran, Member (J)]. - This Stay Petition is filed for waiver of pre-deposit of an amount of penalty imposed on the appellant under...the appellant is not basmati rice due to the admixture of consignments exported. He would draw our attention to the test report of the Chief Chemist, Regional Agmark Laboratory, Mumbai which...
...authority imposed penalties of ` 50,000/- on the courier under Section 114 of the Customs Act, 1962 of ` 25,000/-...Customs Act, 1962 and of ` 25,000/- under Section 158(2)(ii) of the Customs Act...December, 2015, Commissioner of Customs (Appeals), Mumbai-III, has noted that the goods were mis-declared as ‘door supporting wooden cut pieces for personal use’ and that the consignee was shown as...
...component for recovery of additional duty and confiscation under section 111(m) of Customs
3
Act, 1962 for concealme...₹ 43,00,00,000, was also confiscated under section 115 (2) of Customs Act, 1962 with option to redeem on payment of fine of ₹ 10,00,000 granted to M/s Braveworth Shipping Co Ltd along with penalty...Customs Act, 1962. Likewise penalty of ₹ 5,00,000 was imposed on Shri Mohammed Zakir Hossain, master of the vessel, under section 114AA of...
...component for recovery of additional duty and confiscation under section 111(m) of Customs
3
Act, 1962 for concealme...₹ 43,00,00,000, was also confiscated under section 115 (2) of Customs Act, 1962 with option to redeem on payment of fine of ₹ 10,00,000 granted to M/s Braveworth Shipping Co Ltd along with penalty...Customs Act, 1962. Likewise penalty of ₹ 5,00,000 was imposed on Shri Mohammed Zakir Hossain, master of the vessel, under section 114AA of...
...component for recovery of additional duty and confiscation under section 111(m) of Customs
3
Act, 1962 for concealme...₹ 43,00,00,000, was also confiscated under section 115 (2) of Customs Act, 1962 with option to redeem on payment of fine of ₹ 10,00,000 granted to M/s Braveworth Shipping Co Ltd along with penalty...Customs Act, 1962. Likewise penalty of ₹ 5,00,000 was imposed on Shri Mohammed Zakir Hossain, master of the vessel, under section 114AA of...
...component for recovery of additional duty and confiscation under section 111(m) of Customs
3
Act, 1962 for concealme...₹ 43,00,00,000, was also confiscated under section 115 (2) of Customs Act, 1962 with option to redeem on payment of fine of ₹ 10,00,000 granted to M/s Braveworth Shipping Co Ltd along with penalty...Customs Act, 1962. Likewise penalty of ₹ 5,00,000 was imposed on Shri Mohammed Zakir Hossain, master of the vessel, under section 114AA of...
...of Customs Act and liable to be penalized under Section 114 (i) read with Section 114AA of Customs Act, 1962.5. On perusal of the impugned order,...Section 114(i) read with Section 114AA of the Customs Act, 1962. The Hon'ble Supreme Court in the case of Om Prakash Bhatia v. CC, New Delhi re...Customs Act, 1962; that these penalties are to act as a deterrent measures as otherwise economy of this country is at stake; that in the interest of economy and in the interest of larger ...
...approached the Settlement Commission and, on the implicit admission of goods having been undervalued, proceedings there concluded within the stipulation of chapter XIVA of Customs Act, 1962; that presumed ...Customs Act, 1962 on Shri Ajay Kaushik, ₹ 2,80,000 each under section 112(a) and section 114AA of...Customs Act, 1962 on Shri Sanjay Kumar, ₹ 1,00,000 each under section 112(a) and section 114AA of...
...approached the Settlement Commission and, on the implicit admission of goods having been undervalued, proceedings there concluded within the stipulation of chapter XIVA of Customs Act, 1962; that presumed ...Customs Act, 1962 on Shri Ajay Kaushik, ₹ 2,80,000 each under section 112(a) and section 114AA of...Customs Act, 1962 on Shri Sanjay Kumar, ₹ 1,00,000 each under section 112(a) and section 114AA of...
...approached the Settlement Commission and, on the implicit admission of goods having been undervalued, proceedings there concluded within the stipulation of chapter XIVA of Customs Act, 1962; that presumed ...Customs Act, 1962 on Shri Ajay Kaushik, ₹ 2,80,000 each under section 112(a) and section 114AA of...Customs Act, 1962 on Shri Sanjay Kumar, ₹ 1,00,000 each under section 112(a) and section 114AA of...
...approached the Settlement Commission and, on the implicit admission of goods having been undervalued, proceedings there concluded within the stipulation of chapter XIVA of Customs Act, 1962; that presumed ...Customs Act, 1962 on Shri Ajay Kaushik, ₹ 2,80,000 each under section 112(a) and section 114AA of...Customs Act, 1962 on Shri Sanjay Kumar, ₹ 1,00,000 each under section 112(a) and section 114AA of...
...approached the Settlement Commission and, on the implicit admission of goods having been undervalued, proceedings there concluded within the stipulation of chapter XIVA of Customs Act, 1962; that presumed ...Customs Act, 1962 on Shri Ajay Kaushik, ₹ 2,80,000 each under section 112(a) and section 114AA of...Customs Act, 1962 on Shri Sanjay Kumar, ₹ 1,00,000 each under section 112(a) and section 114AA of...
...prove mens rea on his part. As such, the Commissioner has himself dropped the penal proceedings under Section 114AA of Customs ...provisions of Section 112(a) of Customs Act, on the ground that consignment of the Teak Wood of Nigerian.... However, he has imposed penalty under Section 112(a) of the Customs Act.3. Countering...
...imposition of penalty of ₹ 8,00,000/- under section 112(a) of Customs Act, 1962, and of like amount under section 114AA of Customs Act, 1962, ...involved in the impugned order had filed appeal before the first appellate authority.
5. It is on record that bill of entry had not been filed under section 46 of Customs Act...- II with the finding that the imported goods had been mis- declared rendering them liable to confiscation under section 111(d) and section 111(m) of Customs Act, 1962 and that from the statements ...
...114AA of Customs Act, 1962. However, he has imposed penalty under Section 112(a) of the Customs ...provisions of Section 112(a) of Customs Act, on the ground that consignment of the Teak Wood of Nigerian...a personal penalty under Section 112(a) of the Customs Act. However, taking in view the findings of the Commissioner...