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Penalty / Interest

S.No

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Citation

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Name of the Party

Subject Heading

1

2013(4) ECS (166) (Tri-Ahd)(285 KB)

M/s. Crystal Polymers Impex

 Penalty under Section 114 (i) is attracted, on an act committed by the exporter, w.r.t.goods liable to confiscation, as soon as the goods are brought into a customs area for export in violation of the prohibitions/ Restrictions.

2

2014 (1) ECS (78) (H.C.Kar)(129 KB)

M/s. American Power Conversion (India) Pvt. Ltd

The Hon"ble Supreme Court has taken a view that the payment of duty/ differential duty, whether before or after the issue of Show Cause Notice cannot alter the liability for payment

3

2014 (1) ECS (226) (Tri-Del)(128 KB)

M/s. Mapsa Tapes Pvt. Ltd. Indore

When the duty or interest imposable under Section 114 A of Customs Act 1962, penalty to the extent of duty or interest so determined under law is payable without any reduction

4

2014 (3) ECS (250) (Tri -Ahd.)(145 KB)

Mr. Yakub Ishaq Gandhar

Penalty under Sec. 114 (i) of the Customs Act, 1962- In the case of smuggling and clandestine activities under the Customs Act, it is difficult to expect that the other documentary evidence will be created by the persons involved and in such cases only corroborative statements have to be relied upon.

5

2014 (4) ECS (242) (Tri-Del) (136 KB)

M/s. Dhampur Sugar Mills Ltd.

The assessee failed to discharge export obligation as required against the advance authorization. They misconceived that is advanced authorization being issued in 2005, there is no embage on the appellant to export sugar without release order

6

2014 (4) ECS (250) (Tri-Ahd) (158 KB)

Shri Devkumar Kapta

Fabrication of bills of entry by CHA employee- Shri Dev Kumar Kapta was authorised by the importers and fi led bills of entry in self on behalf of the importers. He not only fi led and cleared the imported goods on behalf of the importers knowing fully well the nature of imports but also fabricated the bills of entry used for diverting the goods meant for free distribution to earthquake victims in Gujarat to places outside Gujarat.

7

2014 (4) ECS (257) (Tri -Ahd) (138 KB)

M/s. Noble Clean Fuels Ltd

Misuse of transshipment- Incomplete description of the cargo given in the cargo declarations, no mention of the port of destination and the name of any prospective buyer and taking of 'gas oil' back to the same place from where partly the cargo originated, suggest that cargo was not for transshipment.

8

2014 (4) ECS (271) (Tri-Del) (173 KB)

Shri Chander Sharma

The appellant did not come out with clean hands to prove without leaving any doubt against the mis-declaration. The goods were proved to be smuggled goods. That became property of the state