News Flash
  • 3rd Constitution Day to be celebrated on 27.11.2017 due to Public Holiday(Sunday) on 26.11.2017
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letter to trade and industry associations inviting suggestions for budget 2018-19 has been issued and suggestions may be sent latest by 25th November 2017click here
  • IGST Rules, 2017 as amended upto 15/11/2017 have been uploaded
  • Letters regarding delivery and upgradation of IT infrastructure
  • Circular issued for manual filing and processing of refund claims in respect of zero-rated suppliesclick here
  • Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017.
  • Applications are invited for the post of Deputy Secretary/Director(ICD) and Deputy Secretary/Director(Drawback)click here
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Field formations are requested to view the GST Performas with comments from GST-Policy wing on ‘www.cbecddm.gov.in/MIS/GSTHome/Feedback’ (after login into MIS) and give Feedback.
  • Decisions relating to Services in 23rd GST Council meeting at Guwahaticlick here
  • Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017click here
  • Press Release On Changes recommended in Composition Scheme.click here
  • CBEC Press Release On GST Rate Changes.click here
  • Press release with respect to policy issues recommended in 23rd GST Council Meeting.click here
  • " Circulars on deemed export supplies from DTA to EOU/EHTP/STP/BTP Units and due date for generation of FORM GSTR-2A and FORM GSTR-1A issued"Click Here
  • Details of Vendors providing E-seals to exportersclick here
  • VPNoBB at Field Formations with less than 5 users/AIOs to be upgraded to 2 Mbps
  • REVISION OF PENSION CASES OF PRE-2016 PENSIONERS
  • Notification issued extending the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
  • Application of 'own merit' rule for determining seniority of Superintendents in Zones under CBEC -reg.click here
  • Two days course on Prevention of Wildlife Trafficking for the officers of CBEC of the rank of AC/DC/JC/Addl Commissioners and Commissioners of CBEC on 27th and 28th November, 2017click here
  • Notification for waiving late fee on delayed filing of FORM GSTR-3B for Aug & Sep, 2017 issued
  • UPS upkeep & maintenance activityclick here
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Penalty / Interest

S.No

>

Citation

>

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