Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker
1 year, 8 months ago

Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker

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The Delhi High Court has quashed the penalty against customs brokers on the grounds that knowledge is a necessary element for committing abetment. The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that knowledge of a wrongful act of omission or commission, which rendered the goods liable for confiscation under Section 111 of the Customs Act, is a necessary element for. The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that knowledge of a wrongful act of omission or commission, which rendered the goods liable for confiscation under Section 111 of the Customs Act, is a necessary element for the offence of abetting the act. The Adjudicating Authority also found that the appellant was "aware of the things that led to the irregular filing of the Bill of Entry for the illegal imports made" and imposed a penalty equivalent to 25% of the maximum penalty leviable under Section 112 of the Customs Act. The appellant's filing of the Bill of Entry for the import of goods, which were found to be prohibited, was sufficient to impose a penalty under Section 112 of the Customs Act.

Penalty Customs Knowledge Tribunal Act Import Appellant Customs Broker That Knowledge Prohibited Goods Goods Liable  import  element  court  knowledge  high  customs  committing  goods  liable  quashes  confiscation  necessary  penalty  prohibited  act  appellant  delhi

History of this topic

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional
3 weeks ago

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional

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In big relief to Indigo airlines, the Delhi High Court has held that an additional levy of Integrated Goods and Services Tax and cess under Section 3 of the Customs Tariff Act, 1975 on re-import of aircraft parts that were repaired abroad, is unconstitutional. A division bench of Justice Yashwant Varma and Ravinder Dudeja observed that “additional duty even after …

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court
2 months, 1 week ago

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

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The Delhi High Court has held that Section 129 of the Central Goods & Services Tax Act, 2017 which pertains to detention, seizure and release of goods while in transit cannot be invoked for imposing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar further held that Section 129 cannot, …

Goods Loaded Without Proper Documents Can't Be Exported Without Clearance By Customs Officials: CESTAT Kolkata Sets Aside Penalty
2 months, 2 weeks ago

Goods Loaded Without Proper Documents Can't Be Exported Without Clearance By Customs Officials: CESTAT Kolkata Sets Aside Penalty

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Stating that goods wrongly loaded by the steamer agent could not have been exported without clearance by the Customs officials themselves, the Customs, Excise & Service Tax Appellate Tribunal at Kolkata set aside the penalty imposed under Section 114 of the Customs Act, 1962. Noting that the goods had been successfully exported and remittance against it had been received, the …

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC
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3 months, 3 weeks ago

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

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The Delhi High Court has held that the proper officer under the Customs Act, 1962 must provide “reasons to doubt” the declared value of imported goods, before proceeding with reassessment under Section 17. The High Court said that it is manifest from Section 17 that before the proper officer commences the process of reassessment, it must come to form an …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
4 months ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

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The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
4 months ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

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The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 4 months ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

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The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

Customs Broker Licence Can’t Be Revoked On Mere Charge Of Mis–Declaration And Undervaluation Of The Illegal Imports: CESTAT
1 year, 6 months ago

Customs Broker Licence Can’t Be Revoked On Mere Charge Of Mis–Declaration And Undervaluation Of The Illegal Imports: CESTAT

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The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the licence cannot be revoked on a mere charge of misdeclaration and undervaluation of illegal imports.The bench of Binu Tamta and Hemambika R. Priya has observed that the punishment has to be commensurate with the misconduct and that the charges against. The Delhi Bench of …

Penalty Under Section 114 A Of The Customs Act Is Invariably Linked To The Quantum Of Duty Evaded: CESTAT
1 year, 10 months ago

Penalty Under Section 114 A Of The Customs Act Is Invariably Linked To The Quantum Of Duty Evaded: CESTAT

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The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the penalty under Section 114 A of the Customs Act is invariably linked to the quantum of duty evaded.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant has not violated the provisions intentionally and that there is no mens …

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court
2 years, 2 months ago

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court

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The Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on the part of the assessee.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the petitioner had paid the tax and penalty for the release of the goods and that the …

Customs Broker Is Not Liable For Undervaluation Of Exported Goods: CESTAT
2 years, 2 months ago

Customs Broker Is Not Liable For Undervaluation Of Exported Goods: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that customs brokers cannot be held liable for the undervaluation of exported goods.The bench of P. Dinesha has observed that the valuation of any goods could never be the domain of a customs broker as it depends upon the contract between the exporter and the importer, …

Customs Broker Is Responsible For Acts Of The Employees: CESTAT
2 years, 5 months ago

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

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The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati has confirmed the penalty and relied on para 13 of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as …

CBIC Revises Threshold Limits For Launching Prosecution In Relation To Offences Punishable Under Customs Act, 1962
2 years, 7 months ago

CBIC Revises Threshold Limits For Launching Prosecution In Relation To Offences Punishable Under Customs Act, 1962

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The Central Board of Indirect Taxes and Customs has issued the guidelines for the launching of prosecution in relation to offences punishable under the Customs Act, 1962. The arrest and prosecution can be made in cases involving unauthorised importation of baggage/cases under the Transfer of Residence Rules, where the market value of the goods involved is Rs. It entails wilful …

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court
2 years, 9 months ago

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court

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The Delhi High Court has ruled that the prosecution of the petitioner cannot be initiated under Section 135 of the Customs Act as valuation of the goods is less than Rs.1 Crore. The Director of Revenue Intelligence filed a criminal complaint under Section 132 and 135 of the Customs Act, before the Trial Court. The petitioner stated that there was …

Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court
3 years, 9 months ago

Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court

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The Supreme Court has held that peas and pulses, which were imported in violation of the notifications of the Central Government and the Director General of Foreign Trade issued under the Foreign Trade Act, are liable to absolute confiscation under Section 125 of the Customs Act as "prohibited goods".The Court granted a relaxation by allowing re-export of the goods. The …

Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]
6 years, 5 months ago

Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]

Live Law  

In an important decision, the Delhi High Court has held that anti-dumping duty on imported goods, in case “negative findings” are recorded by the designated authority of the Central government, then the findings can be appealed against under Section 9C of the Customs Tariff Act before the Customs Excise and Service Tax Appellate Tribunal.What is Dumping?In generic terms,. In an …

Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]
8 years, 10 months ago

Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]

Live Law  

The Delhi High Court has read down Section 28 of the Customs Act holding that the Customs Department cannot seek to rely upon Section 28 of the Act as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in …

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