Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2017 (9) TMI 1015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rajesh Kumar Tiwari is an employee of the said CHA company. The present appeals are against imposition of penalties under Section 112 (a) of the Customs Act, 1962, on them. 2. The brief facts of the case are that M/s. M.M. Trading, Bhiwadi, Thane (Maharashtra) imported a consignment of cosmetics and M/s. R.U. Import and Export Pvt. Ltd. filed bill of entry for clearance of the said cosmetics through ICD Tughlakabad. On examination of the imported consignment, various violations of provisions of Customs Act, 1962 were noticed by the Customs authorities. These are with reference to misdeclaration of description of goods, which are branded cosmetics, misdeclaration of value, packing without MRP marking and IPR regulations, etc. After conclud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeals. He submitted that the importer situated in Maharashtra has chosen to import the sensitive items through ICD Tughalakabad. The CHA having full knowledge of the provisions of Customs Act have not taken adequate and necessary precautions to avoid such imports in violation of various provisions of Customs Act. The CHA acted through third party and did not discharge his duties diligently in proper way resulting in these violations by the importer. The provisions of Section 112(a) are rightly invoked in the present situation and the Original Authority is correct in his conclusion. 5. We have heard both the sides and perused the appeals records. 6. In paras 31 and 32 of the impugned order, the Original Authority recorded his findings r....