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Central Government Act Section 116 in The Customs Act, 1962
116. Penalty for not accounting for goods. If any goods
Central Government Act
penalty proceedings were started against the petitioners under
Section 116 of the Customs Act, 1962 and penalties were imposed upon ... Deputy Collector of
Customs imposed a penalty of Rs. 17,650 upon the petitioner under
Section 116 of the Customs
Calcutta High Court
account for and explain why penal action under Section
116 of Customs Act, 1962, should not been taken against them ... penalties and the maximum penalty under
Section 117 of the Customs Act, 1962 can be imposed
Customs, Excise and Gold Tribunal - Calcutta
quantity
mentioned in out turn report under Section 116 of Customs Act.
(Majority Decision). Thus the said majority judgment holds ... shortage amounts to short landing and action under
Section 116 of the Customs Act is then initiated to penalise
Customs, Excise and Gold Tribunal - Tamil Nadu
Customs authorities under Section 45(2)(a) is known as
Port out turn report. Section 116 of the Act provides ... proceedings adopted by the Customs authorities for
levy of penalty under Section 116 of the Act, the crucial question
which
Bombay High Court
after the ship has left,
the customs authorities exercising their powers under Section 116 of
the Customs Act, imposed ... terms of its undertaking executed
under Section 42 of the Customs Act. Against the order imposing
penalty, Messrs. Savitru
Andhra High Court
therefore,
duty is demandable as penalty under Section 116(a) of the Customs Act,
1962 inasmuch as the Steamer Agents ... revenue and customs authorities under the Act, on the other.
Insistence of ascertaining the liability under Section 116
Customs, Excise and Gold Tribunal - Tamil Nadu
which has been not landed/short landed, under Section 116 of the Customs Act' 62."
3.4. A reply ... Revenue and Customs Authorities under the Act, on the other. Insistence on ascertaining the liability under Section 116
Madras High Court
made by the Deputy Collector of Customs, Calcutta under Section 116
of the Customs Act, 1962 imposing a penalty ... learned Collector (Appeals)
is as to whether Section 116 of the Customs Act, 1962 is applicable to
"Nepal Cargo" that
Customs, Excise and Gold Tribunal - Calcutta
quantity imported for levy
of Customs duty under Section 12 of the said Act cannot be
different. They have observed ... owner
should be held responsible by action under Section 116 of the
Customs Act. (Para 8 of the reported decision
Customs, Excise and Gold Tribunal - Bangalore
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