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  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1130 Hours on 16.02.2019 & from 1930 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
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  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
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  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
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  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
View all

Penalty / Interest

S.No

>

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