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        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.

        <h1>Penalties imposed for misdeclaration of import cargo; personal penalties deemed unjustified</h1> The Appellate Tribunal CEGAT, Kolkata imposed penalties on various parties for involvement in misdeclaration of import cargo. The penalties on M/s. ... Stay/Dispensation of pre-deposit The Appellate Tribunal CEGAT, Kolkata imposed a penalty of Rs. 1.00 lakh each on Shri Balkishan Khaitan, Shri Jagdish Prasad Khaitan, and M/s. Chaturbhuj Overseas Agency, and Rs. 10,000.00 on M/s. Nepa Agency & Co. Pvt. Ltd. The penalty on M/s. Chaturbhuj Overseas Agency was for working as an Indian Agent of a fictitious firm of Nepal for misdeclared import cargo. However, no evidence of active involvement in misdeclaration was found against them. The personal penalty on the Khaitans was deemed unjustified. The clearing agent was found to have acted based on provided documents without evidence of active involvement in misdeclaration. Stay Petitions were unconditionally allowed, and main appeals were scheduled for 6-11-2000.

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