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        Customs

        2015 (3) TMI 1119 - AT - Customs

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        Customs Act penalty appeal upheld for mis-declaration, Rs. 10,00,000 deposit ordered. The appeal against a penalty of Rs. 22,00,000 under Sections 114(i) and 114(AA) of the Customs Act, 1962 for mis-declaration was upheld. The penalty was ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Customs Act penalty appeal upheld for mis-declaration, Rs. 10,00,000 deposit ordered.

                            The appeal against a penalty of Rs. 22,00,000 under Sections 114(i) and 114(AA) of the Customs Act, 1962 for mis-declaration was upheld. The penalty was confirmed due to absolute confiscation of goods, with the appellant ordered to deposit Rs. 10,00,000 within eight weeks.


                            The appeal was against a penalty of Rs. 22,00,000 imposed under Sections 114(i) and 114(AA) of the Customs Act, 1962 for mis-declaration of chemicals as 'Muriate of Potash'. The penalty was upheld due to absolute confiscation of the goods, with the appellant directed to deposit Rs. 10,00,000 within eight weeks.
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