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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Court: customs excise and service tax appellate tribunal cestat delhi Year: 1991 Page 1 of about 20 results (0.110 seconds)

Aug 05 1991 (TRI)

Manager, Stores and Purchases, Vs. Collector of Custom

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-05-1991

Reported in : (1992)(40)LC481Tri(Delhi)

..... the delivery of aircraft and raising their invoice for the same. 1f. the apprasing authorities assessed the provisional duty allowing the reduction in price as claimed on execution of an indemnity bond. 1g. subsequently the appellant were served with a notice of less charge under cover of the additional collector of customs, air cargo complex igi airport, new delhi letter no ..... aircraft at delivery. therefore, it was urged that the credit memorandum is in the nature of an discount. the letter agreements were part of the purchase agreement and the purchase contract envisaged deductions as contained in the letters agreement. the learned counsel further contended that the transaction was on principal to principal basis and the agreement to purchase the aircraft was ..... memo of us $ 2 million for each of the firmly purchased a-320 aircraft. this credit memorandum will be made available at each concerned aircraft delivery to reduce the final contract price. letter agreement no. 6, the learned counsel pointed out relates to reimbursement of interim dry lease aircraft. it runs as follows: at the time of delivery of each of ..... each of the firmly purchased a-320 aircraft no. 1 to 19 and that this credit memorandum will be made available at each concerned aircraft delivery to reduce the final contract price. 1b. it was further agreed that the seller airbus industries will provide interim capacity requirements of the buyer pending commencement of delivery of the a-320 aircraft. the agreement .....

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Feb 13 1991 (TRI)

Essar Gujarat Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-13-1991

Reported in : (1991)(56)ELT221TriDel

..... payment or any agreement with midrex. during the course of arguments the learned advocate submitted that under article 12 of the said agreement if any individual provision under the contract became invalid or inoperational the validity of the remaining provisions stood unaffected. the learned advocate's contention was that in view of article 12 the payment of licence fee ..... his rejoinder submitted that re-engineering for adoption to indian conditions was includible. referring to the two agreements with voest alpine and midrex the learned representative submitted that these contracts are for expenses incurred by buyer.finally shri prabhat kumar submitted that an overall view should be taken and if rule 9(1)(b)(iv) does not cover, the ..... for sponge iron plant based on midrex process. m/s. howard & finlay india ltd. were contracted for locating suppliers for equipments and spare parts and for evolving a maintenance policy for sponge iron plant at hazira. m/s. midrex international (midrex for short) were the ..... the relocation of the plant at hazira in india. for this purpose they entered into various agreements. m/s. larsen & toubro ltd. (l & t ltd. for short) were contracted for dismantling, matchmarking, packing and transportation. m/s. voest alpine, stated to be a government of austria undertaking, were to be the technical collaborators being construction licences of midrex corporation .....

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Mar 04 1991 (TRI)

Collector of Customs Vs. Nippon Bearings (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-04-1991

Reported in : (1991)LC587Tri(Delhi)

..... the contract and the goods were actually imported. therefore, we reject these quotations as leading to the inference of under-invoicing of the imported goods.31. further the appellants have also not ..... ]. therefore, these instances of quotation relied on by the appellants would not lead to the inference of under-invoicing in the absence of evidence, that these quotations resulted in concluded contract and goods were actually imported in pursuance of the same. the appellants failed to adduce any evidence to prove that in pursuance of these quotations the parties have actually concluded ..... cause notice and the collector rejected all the 3 documents on the ground that they are mere quotations and the appellants failed to prove that these quotations resulted in concluded contracts or there were any actual imports in pursuance of the said quotations. he also observed that the quotation by m/s. techno import & export, romania is not relevant as ..... appellants relied upon are not offers from the suppliers of the impugned imports, and in pursuance of which no actual imports are made, and they have not culminated into a contract and the bearings nos. are also different, therefore, these quotations are irrelevant.20. the appellants contentions, it is submitted, relying on the cost of raw material that since cost of .....

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Apr 22 1991 (TRI)

Collector of Customs Vs. Ajanta Offset Packaging Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-22-1991

Reported in : (1991)(56)ELT771TriDel

..... ) of the customs act, 1962, there is no alternative but to uphold the order of the appellate collector. the appeal is, therefore, rejected." 10. we, therefore, hold that the relevant contract not having been registered with the concerned customs authorities prior to the order made by the proper officer for clearance of the goods for home consumption against bill of entry ..... notification no. 116/79 for display in an exhibition subject to the condition of reexport within 6 months does not amount to clearance for home consumption. he stated that the contract between the respondents and the foreign supplier stipulated that goods would be delivered to the buyers only after display at pamex tf '83 and except for being displayed they would ..... the assistant collector passed ah order rejecting the respondents' claim for assessment of the goods under heading 84.66 on the ground that the essential requirement of registration of the contract prior to the clearance of goods for home consumption had not been fulfilled. however, the collector (appeals) set aside the assistant collector's order on the ground that the registration ..... re-export the goods after the exhibition. after display of the goods in the exhibition, from 10-2-1983 onward the goods remained under customs control. the respondents registered their contract with bombay customs house with the object of availing concessional duty applicable to project imports under heading 84.66 of the tariff and arranged for a release advice on 6 .....

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May 03 1991 (TRI)

Collector of Customs Vs. Ajantha Offset Packaging Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-03-1991

Reported in : (1991)(36)LC549Tri(Delhi)

..... no alternative but to uphold the order of the appellate collector. the appeal is, therefore, rejected.10. we, therefore, hold that the relevant contract not having been registered with the concerned custom authorities prior to the order made by the proper officer for clearance of the goods for home consumption ..... the proviso to heading 84.66 of the customs tariff the classification of goods under the heading was subject to the condition that the contract covering goods was registered with the customs authorities prior to the order of the proper officer permitting clearance of the goods for home consumption. ..... 3. on behalf of the appellants we heard shri m.k. sohal, learned jdr.he pointed out that the respondents had entered into a contract with the foreign supplier for the purchase of the goods in question. he contended that the collector (appeals) had erred in holding that the ..... order rejecting the respondents' claim for assessment of the goods under heading 84.66 on the ground that the essential requirement of registration of the contract prior to the clearance of goods for home consumption had not been fulfilled. however, the collector (appeals) set aside the asstt.collector's order ..... after display of the goods in the exhibition, from 10.2.1983 onward the goods remained under customs control. the respondents registered their contract with bombay custom house with the object of availing concessional duty applicable to project imports under heading 84.66 of the tariff and arranged for .....

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Dec 18 1991 (TRI)

Shree Ganesh Agencies Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-18-1991

Reported in : (1999)(112)ELT185TriDel

..... has been prescribed.'" 8. as against the finding of the adjudicating authority that the imported methyl ethyl ketone was of normal technical grade; the learned counsel referred to the sales contract dated 8-8-1990 entered into with m/s. topbottom impex of singapore, for the shipment of 200 mt of methyl ethyl ketone (inferior quality) of french origin between november ..... assessable value of the inferior quality goods imported by the appellants since there was no indication as regard the quantity and the quality of the goods covered by the relevant contract. he stated that the adjudicating authority had ignored the numerous bills of entry produced before him to show that identical goods were being imported during the same period at madras ..... relevant test report. he added that the customs laboratory having failed to determine the purity of the imported goods the declaration made by the importers on the basis of the contract and the suppliers invoice that the goods were of inferior quality, could not be rejected. the learned counsel further contended that the departments claim that at the relevant time methyl ..... , 1990 and january, 1991 a quantity of 200 mt of methyl ethyl ketone of inferior quality at us $ 510 per mt c.i.f., madras. he added that against the contract 13.200 mt of inferior quality methyl ethyl ketone arrived at madras port by the vessel 'tiger star' for which bill of entry no. 053256, dated 29-12-1990 was .....

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Jan 17 1991 (TRI)

Gold Plast India (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-17-1991

Reported in : (1991)LC32Tri(Delhi)

..... heard them in person. the director of the appellants who appeared for personal hearing on 31-8-1989 stated that the declared price was the correct price and that their contract was of 6-5-1989. he also filed an invoice of an importer m/s. gujarat state export corporation showing the price of us $ 990 for 500 mts ..... contracted on 7-6-1989 with letter of credit dated 8-6-1989 and also another invoice of m/s. deluxe sales corporation showing the price of us $ 1050 pmt for .....

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Apr 03 1991 (TRI)

Fusion Polymers Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-03-1991

Reported in : (1992)(40)ECC145

..... agreement. in view of the above judgment of the bombay high court, the finding of the learned member (technical) that the absence of a formal contract between the appellants and the job workers shows that the transaction between them was not on a principal to principal basis, cannot be sustained. there ..... entered into a contractual relation with the outsider would be the partner. this is corollary arising out of section 5 because partnership arises out of a contract between the parties and not as a result of any status. so far as the outsider is concerned, karta alone is recognised as a partner ..... facts in the present case are also to be appreciated and conclusion drawn. as earlier mentioned, the appellants were functioning as printers even before the contract with itc was entered into. they had been carrying on their work on their own plant and machinery from long before the said agreement. even ..... to be a mere dummy for the supplier of the loose tea or whether the appellants are independent legal entities who had entered into a contract with the suppliers of the loose tea for packaging thereof on receipt of the necessary charges therefor, the transaction between the raw material suppliers and ..... units were doing only this for the appellants. it is also noteworthy that the appellants have not put forth any evidence by way of formal contract between the other units and them in order to show that the transaction between them was on principal to principal basis.therefore, on an overall .....

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May 23 1991 (TRI)

Consolidated Petrotech Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-23-1991

Reported in : (1992)(57)ELT81TriDel

..... , 149 s.w. 2d 540, 542. when expression "and/or" is used, that word may be taken as will best effect the purpose of the parties as gathered from the contract taken as a whole, or, in other words, as will best accord with the equity of the situation. bobrow v. u.s. casualty co., 231 a.d. 91, 246 n .....

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May 31 1991 (TRI)

Consolidated Petrotech Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-31-1991

Reported in : (1991)(37)LC75Tri(Delhi)

..... ,149 s.w. 2d 540, 542. when expression "and/or" is used, that word may be taken as will best effect the purpose of the parties as gathered from the contract taken as a whole, or, in other words, as will best accord with the equity of the situation. bobrow v. u.s. casualty co., 231 a.d. 91, 246 n .....

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