Topic

mis-declaration

2 articlesLatest July 2026
Penalty under Sec 112(a)(ii) Customs Act cannot be imposed without prior knowledge of mis-declaration | Customs broker & G-Card holder exonerated : CESTAT
|Custom, Excise & Service Tax Tribunal

Penalty under Sec 112(a)(ii) Customs Act cannot be imposed without prior knowledge of mis-declaration | Customs broker & G-Card holder exonerated : CESTAT

The Eastern Zonal Bench of CESTAT set aside Rs 1 lakh penalties on a customs broker and its G-Card holder, holding that liability under Sec 112(a)(ii) requires proof of prior knowledge of the mis-declaration. The decision limits customs authorities from penalising intermediaries absent such knowledge, affecting all licensed brokers and G-Card holders.

Customs Valuation Rule 4 | Incomplete Description of Goods Does Not Constitute Mis-declaration: CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Customs Valuation Rule 4 | Incomplete Description of Goods Does Not Constitute Mis-declaration: CESTAT

CESTAT rules that describing 'painted galvanised steel sheets' as 'painted steel sheets' does not amount to mis-declaration under Customs Act 1962, reinforcing that reassessment must comply with principles of natural justice and procedural fairness. The ruling clarifies the threshold for mis-declaration in customs valuation disputes, impacting importers and revenue authorities.

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