News Flash
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Weekly newsletter from Chairman, CBEC dated 09/02/2018 Click here
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • DG NACIN's letter regarding E way Bill Master Trainer of Faridabad and Bangalore for more detailclick here
  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
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