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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat bangalore Page 1 of about 3,849 results (0.499 seconds)

May 01 2014 (TRI)

Schneider Electric It Business India Pvt Ltd. and Others Vs. Commissio ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... data downloaded from the systems of apc and data subsequently entered and provided to dri by apc, statements of the officials of apc were recorded under section 108 of the customs act, 1962. investigations were conducted and proceedings were initiated which have culminated in duty demands on various types of activities of the appellants undertaken by them as detailed below:- ground date of ..... vide their letter c. no. n-iil4and17/2009/ltu-gtl-5 dated 1.04.2009. 2.2. the directorate of revenue intelligence (dri), bangalore received information that apc were evading customs and central excise duties on a large scale by resorting to various methods including under-valuation of inverters/ ups cleared to domestic tariff area (dta), diversion of raw-materials/ inputs .....

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Apr 15 2014 (TRI)

Agencies International (impex Division), Bangalore Vs. Bangalore-servi ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... date of relinquishment of the title to the goods under proviso to section 68 read with section 72(1) of the customs act, 1962 and imposed a penalty of rs.10,000/- under proviso to section 68 read with section 117 of the customs act, 1962. the appeal filed by the appellant against this decision has been rejected and hence the matter is before me today ..... /2005 before the goods were cleared for home consumption. they had a balance stock of 912 cases of beer to be relinquished under proviso to section 68 of the customs act, 1962. the original authority dropped the demand of customs duty of rs.4,54,570/- on the balance quantity of 912 cases of beer and detained the same under section 72 of the ..... customs act, 1962 for disposal by way of destruction as the goods are past the date of expiry. further an amount of rs.45,395/- was demanded being the interest at appropriate rate ..... . 20/05/2003 wherein the board had clarified the scope of section 68 as under:- it may be recalled that section 68 of the customs act, was amended in budget 2003, to incorporate the following proviso,- provided that the owner of any warehoused goods may, at any time before an order for clearance of goods for .....

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Aug 08 2012 (TRI)

M/S. Mangalore Refinery and Petrochemicals Limited Vs. the Commissione ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... such payments are not included in the price actually paid or payable. (2) for the purposes of sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at the time and place of importation and ..... amount of rs. 1,05,17,734/- being the total import duty short paid was demanded under section 28 (1) of the customs act 1962. also the interest chargeable under section 28ab of the customs act 1962 on the total differential duty of rs. 1,05,17,734/- was ordered to be paid. the goods covered under 7 bills ..... (2) ------ explanation. .. rule 2 (1)(g) of cvr 88 transaction value means the value referred to in sub-section (1) of section 14 of the customs act, 1962. rule 4 of cvr, 1988 4. transaction value. - (1) the transaction value of imported goods shall be the price actually paid or payable for the goods when ..... 28 w.e.f. 08.04.2011 for the old section 28. sub-section (11) of the new section 28 of the customs act, 1962, has been inserted vide the customs (amendment and validation) act, 2011 introduced w.e.f. 16.09.2011 and inter alia provides as follows: notwithstanding anything to the contrary contained in any ..... in terms of rules 4 read with 9(1)(b)(iv) of cvr, 1988 read with section 14 of the customs act, 1962 and demand duty short paid under section 18(2) of the customs act 1962. 4.1. the learned senior counsel, at the outset, challenges the impugned order on the ground of lack of .....

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Aug 23 2002 (TRI)

Hmt Watch Factory I and Ii Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(105)LC902Tri(Bang.)alore

..... (vii) i further impose the following penalties in the above mentioned companies/firms under the provisions of section 112(b)(ii) and i i2(a)(ii) of the customs act. 1962 respectively:1) m/s hmt ltd. rs. 5.00.000/-watch factory i & ii, (rupees five lakhs only)bangalore.2) (pvt.) ltd. (rupees one ..... , under seizure manufactured out of wrist watch movements supplied by m/s lakshmi watches (pvt.) ltd., under the provisions of section 120(2) of the customs act, 1962. however, i give an option to m/s hmt ltd., watch factory i & ii, bangalore to redeem the said add wrist watches on payment of ..... 8.1990 by m/s indian overseas bank, jayanagar, bangalore in respect of the end use bond executed under the provisions of section 142 of the customs act, 1962 is ordered enforced towards payment of the differential duly. (iii) i further order confiscation of the said 10,000 nos. of add wrist watch movements ..... the wrist watch movement supplied by m/s lakshmi watches pvt. ltd., bangalore should not be confiscated under section 120 (1)/120 (2) of the customs act, 1962. (v) the plastic/polythene covers and the other packing materials such as cardboard boxes used for keeping/concealing the goods under seizure, should not be ..... ii, bangalore valued at rs. 14,30,916.24 (including the goods under seizure) should not be confiscated under section 111(o)/111(p) of the customs act, 1962. (ii) the enduse bond executed by m/s lakshmi watches pvt. ltd., bangalore on 28.8.1990 towards differential duty of rs. 6.75 lakhs .....

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Aug 23 2002 (TRI)

Hmt Watch Factory I and Ii Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2002)(84)ECC95

..... ) above. (vii) i further impose the following penalties in the order mentioned companies/firms under the provisions of sections 112(b)(ii) and h2(a)(ii) of the customs act, 1962 respectively: (1) hmt ltd. watch factory i & ii, bangalore. rs. 5,00,000 (rs. five lakhs only) (2) lakshmi watches (p) ltd., bangalore ..... under seizure manufactured out of wrist watch movements supplied by m/s. lakshmi watches (pvt.) ltd., under the provisions of section 120(2) of the customs act, 1962. however, i give an option to m/s. hmt ltd., watch factory i & ii, bangalore to redeem the said add wrist watches on payment ..... 90 by m/s. indian overseas bank, jayanagar, bangalore in respect of the end use bond executed under the provisions of section 142 of the customs act, 1962 is ordered enforced towards payment of the differential duty. (iii) i further order confiscation of the said 10,000 nos. of add wrist watch movements ..... wrist watch movement supplied by m/s. lakshmi watches pvt. ltd., bangalore should not be confiscated under section 120(1)/120(2) of the customs act, 1962. (v) the plastic/polythene covers and the other packing materials such as cardboard boxes used for keeping/concealing the goods under seizure, should not ..... ii, bangalore valued at rs. 14,30,916.24 (including the goods under seizure) should not be confiscated under section 111(o)/111(p) of the customs act, 1962. (ii) the enduse bond executed by m/s. lakshmi watches pvt. ltd , bangalore on 28.8.90 towards differential duty of rs. 6.75 .....

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Jan 10 2003 (TRI)

Lucky Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(153)ELT589Tri(Bang.)

..... rouble trade for earning undue benefit." and thereafter found that imported goods were rendered liable for confiscation under the provisions of section 111(m) and section 111(o) of the customs act, 1962 (as recorded in para 135 of the impugned order). (e) he denied the benefit of notification 51/2000-cus., dated 27-4-2000 and found it not available and held ..... eligible for the benefit of notification 51/2000-cus., dtd. 27-4-2000. in view of the above, they are liable to pay duty under section 28 (1) of the customs act, 1962 for the goods imported under bill of entry no. 52731 dtd. 6-12-2000 and the duty demand-able works out to rs. 1,40,84,474/- and the interest ..... . in view of the above findings m/s. lucky exports are liable for penal action under section 114a of the customs act, 1962 and the partners as detailed earlier under section 112(a) of the customs act, 1962." as regards other appellants, he found their liability for penalties in paras 138 & 139 of the impugned order. thereafter he considered in various paragraphs the submissions of the ..... contended that this activity did not amount to manufacture under the central excise law. the revenue, therefore, sought to demand duty on the goods imported under section 28 of the customs act, 1962 seeking to deny the benefit of notification 13/81. the tribunal rejected the contention of the revenue holding that while the purpose of the central excise .....

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Oct 05 2001 (TRI)

M/S Inys Medical Research Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2001)(78)ECC649

..... to confiscation for violation of section 111(o) and duty liability has not come. therefore the question of a demand of duty under section 125(2) of customs act 1962 has not arisen and the question of time bar does not arise. (d) the demands issued herein are therefore not barred by limitation prescribed by section 28(3 ..... confiscation. once such a demand is liable to be made under section 125(2), time limit will have to be read under section 28(3)(d) of the customs act 1962. to limit the relevant date for demands, under 125(2) to 28(3) (a) in such cases, as is being urged, would not be in order ..... on 22.9.99 under section 111(o) of the customs act 1962. however, considering the facts and circumstances of the case and the period during which these machines have been issued, i allow the said equipments to be redeemed ..... one only) from m/s imrs, banglore being the duty amount involved on the 3 equipments imported by them through acc, bangalore under section 28(1) of the customs act, 1962. (ii) i order confiscation of the medical equipments mentioned at sl. no 2 to 4 at para 3 above, seized from the premises of m/s imrs ..... eighty one only) equal to the duty foregone on the said medical equipments, imported through acc, bangalore, should not be demanded under section 28 (i) of the customs act, 1962. (b) the impugned goods i.e. medical equipments mentioned at sl no. 2 to 4 at para 3 above, seized on 22.09.1999 from the premises .....

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Jan 03 2003 (TRI)

Leela Scottish Lace Ltd. Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(159)ELT477Tri(Bang.)

..... not be applicable to export of any of the commodities/products if such commodity/product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred percent export oriented undertaking in terms of the relevant provisions of the import and export policy in (c ..... have been utilized in the manufacture of garments which were exported from the eous. the 100% eous are carrying out manufacturing activity in the warehouse under section 65 of the customs act, 1962. the "goods" manufactured on job work basis for m/s. leela scottish lace ltd., which have been subsequently exported under claim of duty drawback have been manufactured wholly in ..... export made from 100% eou subject to certain conditions. (e) the notification very clearly states that for "goods" manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 the rates of drawback specified in the table is not applicable. in the instant case, all the raw materials required for the manufacture of readymade garments have received 100% eous ..... and received in respect of goods manufactured by the bonded warehouses of m/s.tropicate textiles ltd. and m/s. sara international inc. in terms of section 65 of the customs act, 1962 and also both m/s. tropicate textiles ltd. and m/s. sara international inc., are units licensed as hundred percent export oriented undertakings in terms of the relevant provisions of .....

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Sep 15 2006 (TRI)

The Commissioner of Customs Vs. Shri M. Naushad, Appraiser of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(114)ECC379

..... /- (rupees twenty five thousand only) each on shri. shanmugam, office assistant and shri. vishwanath shetty of m/s. ganesh shipping agency under the provisions of section 112(a) of the customs act, 1962. (p) i drop the proceedings initiated against shri. m. naushad, shri. t.m. gopinath and shri. amit choudhary, appraisers and shri. dharan kumar, inspector of icd, bangalore. (q) the ..... the instant case. therefore, i am unable to accept the proposition in the show cause notice for imposition of penalty against shri. m. naushad under section 112(a) of the customs act, 1962. accordingly, i drop the proceedings proposed against him. 208. as regards shri dharan kumar, inspector and shri. t.m. gopinath, appraiser who were incharge of examination, they have ..... out any evidence in support of their charge of abetment against shri. amit choudhary. therefore, x cannot uphold the proposal for imposition of penalty under section 112(a) of the customs act, 1962 against shri. amit choudhary. 205. as regards, the charge against shri. m. naushad, the officer has denied the charges and has submitted that there is no evidence, either ..... with the packing list resulting in evasion of duty, thereby abetting the commission of offence by the importer and rendering himself liable to penalty under section 112(a) of the customs act, 1962. 202. shri. amit choudhary, appraiser submitted that he had assessed the sill of entry no. 21571 dated 28/12/2002 and while assessing, he assumed that the quantity .....

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Aug 03 2007 (TRI)

Gmr Energy Ltd. and Shri Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(122)ECC355

..... dye chemical v. cce, bombay though the commissioner, in para 122 of the impugned order, has invoked the proviso to section 28(1) of the customs act, 1962 to confirm the demand of duty, no findings have been adduced to justify invoking the longer period of limitation. (xxi) as regards the denial of ..... have paid duty on the above values. the prices declared by them fully satisfy all the criteria laid down in section 14 of the customs act, 1962. the hot gas path parts have been ordinarily offered for sale by ge in the course of international trade at published prices which are the ..... program and we have given reasons to show that the value under the rotable exchange program does not represent the value for customs purposes as per section 14 of the customs act, 1962. the appellants have not produced any evidence to show that the countries who have adopted the gatt valuation code like india ..... . therefore, the declared value does not represent the actual value of the goods and hence, is not the true customs value in terms of section 14 of the customs act, 1962 read with the customs valuation rules, 1988. moreover, the supply of the aforesaid parts was subject to the condition that the used/old ..... determined using reasonable means consistent with the principal and general provisions of these rules and sub-section (1) of section 14 of the customs act, 1962. in other words, the adjudicating authority is going by the best judgment method. it is very clear that the value adopted by the appellants for .....

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