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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat bangalore Year: 2011 Page 1 of about 42 results (0.094 seconds)

Dec 23 2011 (TRI)

Commissioner of Central Excise and Customs Visakhapatnam-i Commissione ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-23-2011

..... . of course, as per the proviso to section 3(1) of the central excise act, 1944 it is the aggregate of the duties of customs in accordance with the provisions of the customs act, 1962. with respect to determination of duty only the provisions of customs act, 1962 are relevant and there is no violation of section 12 ibid nor penalty under section 117 ibid could be ..... dta, on the ground that the duty paid on the dta clearances consisted of elements of customs duties and therefore no cenvat credit could be utilized for such payment. nevertheless, the show-cause notices chose to demand as customs duty under section 28 of the customs act the entire amount of duty paid on the dta clearances of inputs and to demand interest ..... thereon under section 28aa of the act. penalties were proposed under section 117 of the act. these demands/proposals were contested by the party. in adjudication, the ..... through cenvat credit and that the payment through account current is irregular as this account is maintained under the provisions of central excise act/rules. it is further submitted that cenvat credit could not be utilized for payment of customs duty. referring to certain decisions of this tribunal, which were considered by the learned commissioner (appeals), the appellant submits that these .....

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Nov 11 2011 (TRI)

Commissioner of Customs, Hyderabad Vs. M/S Tallaja Impex and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Nov-11-2011

..... (p) ltd. under section 112 (b) of the customs act, 1962. (vi) i impose a penalty of rs. 25,00,000-00 (rupees twenty five thousands only) on m/s ark logistics services (p) ltd. under section 112 ( ..... section 112 (b) of the customs act, 1962. (v) i impose a penalty of rs. 25,000-00 (rupees twenty five thousands only) on sri b. nageswara rao, clearing executive, m/s ark ligistics services ..... under section 112 (b) of the customs act, 1962. (iv) i impose a penalty of rs. 75,000-00 (rupees seventy five thousand only) on sri k. sai prasad, partner of m/s tallaja impex under ..... (ii) i impose a penalty of rs. 2,00,000-00 (rupees two lakhs only on m/s tallaja impex, secunderabad under section 112 (a) of the customs act, 1962. (iii) i impose a penalty of rs. 1,00,000-00 (rupees one lakh only) on sri d. lakshminarayana alias suresh, proprietor of m/s selection enterprises ..... value of rs. 3,05,551/- (rupees three lakh five thousand five hundred and fifty one only) under section 111(d) and 111 (f) of the customs act, 1962 read with section 11 ibid, i order the disposal of seized cylinders in terms of boards letter vide f. no. 711/79/2000 cus (as) dated .....

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Nov 29 2011 (TRI)

M/S Champs on Web Pvt. Ltd. and Another Vs. Commissioner of Customs, H ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Nov-29-2011

..... adjudication of the dispute, the original authority passed an order : (i) cancelling the licence under section 58 (2) of the customs act, 1962; (ii) confiscating the imported capital goods and the indigenous capital goods under section 111(o) of the customs act, 1962 and rule 25 of the central excise rules, 2002 respectively with an option for redemption against payment of fine of rs. 1 ..... ,00,000/-; (iii) demanding aforesaid amounts of customs duty and central excise duty on the imported and indigenous capital goods under section 28 ..... by the original authority after granting depreciation of value in accordance with law. it goes without saying that interest on customs duty under section 28 ab of the customs act and on excise duty under section 11ab of the central excise act has to be paid by the assessee at the applicable rates on the correct amounts of duty. 7. insofar as ..... of the customs act and section 11a of the central excise act respectively; (iv) demanding interest of duties under section 28 ab of the customs act and section 11ab of the central excise act respectively; (v) imposing penalties equal to duties on the assessee under section 114 (a) of the customs act and section 11ac of the central excise act respectively; (vi) invoking b .....

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Dec 16 2011 (TRI)

Zakirullah Sheriff Vs. the Commissioner of Customs Bangalore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-16-2011

..... of rs. 1,25,000/- on the passenger shri syed kareem. he also imposed a penalty of rs. 50,000/- on each of the appellants under section 114 of the customs act, 1962. 4. learned advocate places on record the outcome of appeals preferred by shri syed kareem before the commissioner (appeals) and before the tribunal. the commissioner (appeals) allowed the foreign currency ..... shri syed kareem was apprehended on 25.03.2004 while attempting to smuggle out foreign currency of usd 21,800/-. he, in his statement given under section 108 of the customs act, disclosed that the said currency was given on the direction of shri zakirullah sheriff (appellant in appeal no. 469/2006) and the currency was actually handed over by shri zubairullah .....

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Oct 07 2011 (TRI)

The Commissioner of Customs and Central Excise Hyderabad Vs. M/S. Vign ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Oct-07-2011

..... not come under iec exempted category. original authority, holding that the respondent has imported without an ie code, imposed a penalty of rs. 2,000/- under section 117 of the customs act, 1962. the department filed appeal before the commissioner (appeals) seeking confiscation of the imported goods which were imported without getting an ie code. commissioner rejected the appeal of the department. against ..... records available, it is found to be only a case of a procedural violation and there is no allegation of any misdeclaration of the imported goods or non payment of customs duty involved. 5. under these circumstances, i do not find any valid reason to interfere with the order of the commissioner (appeals) which has upheld the order of the original .....

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Oct 18 2011 (TRI)

Abdul Kareem Poku and Another Vs. the Commissioner of Customs CochIn a ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Oct-18-2011

..... absolutely confiscated the car in terms of section 111(d) and (m) of the customs act read with section 3(3) of the foreign trade (development and regulation) act, 1962. he also imposed penalty of rs.1,50,000/- on shri abdul kareem poku under section 112(a) of the customs act, 1962. on appeal by the party, commissioner (appeals) upheld the value of the car which ..... satisfactory answer except stating that as an importer his client has believed the documents given to him. it is not disputed that the details furnished by the assessee before the customs authorities and in the documents submitted by them were at variance with the details found during examination and investigation. in these circumstances, the department has chosen to make enquiries with ..... be mis-declared on examination, the chassis number and the engine number were found to be different from what were declared by the assessee in the documents submitted to the customs authorities. the value of the car declared was rs.4,37,780/-. the investigation conducted by the department with the m/s. toyota kirloskar motor, the manufacturer, revealed the discrepancies .....

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Dec 30 2011 (TRI)

The Commissioner of Customs, CochIn Vs. M/S K.M. Traders

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-30-2011

..... shajahan, manager, m/s k.m. trading, thrissur, was summoned on 26.6.2009 and his statement recorded. in his statement under section 108 of the customs act, 1962, he inter-alia stated that he was working as the manager of k. m. trading for the last 7 months; that the dealt with all work related ..... upheld the charge of misdeclaration of the goods and held that the impugned goods were liable for confiscation under section 111 (l) and (m) of the customs act, 1962. he ordered confiscation of the goods valued at rs. 10,28,720/- and allowed the goods to be redeemed on payment of a fine of rs. ..... 10,000/- (rupees ten thousand only). he imposed penalty of rs. 5,000/- each under section 112 (a) of the customs act on shri m. shajahan, manager of the company and on m/s k. m. traders, the importer. 4. the addl. commissioner (ar) submits that in ..... if he (shajahan) could give the container number of scrap containers in advance then he (rajesh rao) would submit them for customs examination; that he (rajesh rao) asked rs. 10000/- for a four container lot as remuneration; that accordingly he (shajahan) gave the container number to shri ..... of imported scrap; that they started to import from rods in the guise of scrap as the demand of the same was very high and profitable; that customs seized some of these consignments and imposed fine and penalty; that shri rajesh rao, executive, kinship india (pvt.) ltd., approached him and promised that .....

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Dec 02 2011 (TRI)

Commissioner of Customs, Visakhapatnam Vs. M/S Sesa Goa Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-02-2011

..... excess export duty. it was further submitted that the limitation of 6 months provided under section 27 of the customs act does not apply to cases covered under section 154 of the customs act 1962. 3.3 original authority vide communication dated 13.4.2010 held that the refund claim was time-barred as ..... within the prescribed time limit. section 154 of the customs act which is an enabling power not containing any time limit cannot be used to defeat the specific time limit for claiming the refund of any ..... the provisions of section 154 was not applicable to a refund claim. on appeal by the party, the commissioner (appeals) ordered correction of quantity in the shipping bill dated 22.11.2008 under section 154 of the customs act ..... correct the quantity based on mate receipt but also to grant the refund in violation of specific time limit prescribed under section 27 of the customs act. such an order cannot be sustained. 7. in view of the above, the order of the commissioner (appeals) is set aside and ..... was paid on the basis of invoice price declared and the refund of such amount has to be only terms of section 27 of the customs act. the invoice price which was the basis for determining the quantum of duty could not be disregarded. undisputedly, no refund claim has been preferred .....

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Dec 08 2011 (TRI)

The Commissioner of Customs CochIn Vs. M/S. Prius Technologies

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-08-2011

..... confiscated the goods and allowed the same to be redeemed on the payment of rs.4 lakhs. he also imposed a penalty of rs.1 lakh under section 112 of customs act, 1962. on appeal by the party, the commissioner (appeals) upheld the order of confiscation but reduced the redemption fine to 10% of the re-determined value and penalty to 5% of ..... dr, reiterating the grounds of appeal, submits that the redemption fine imposed should take into account various factors and the same should aim at wiping out the profit margin and act as a deterrent against import of such goods repeatedly. in this regard, she relies on the decision of the honble high court of delhi in the case of jain .....

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Oct 05 2011 (TRI)

M/S Sujana Metal Products Ltd. and Another Vs. the Commissioner of Cen ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Oct-05-2011

..... , the question of extending the benefit of amendment to cenvat credit rules, 2002 does not arise. 12. as the issues involved relate to interpretations of sez provisions under the customs act, sez act and provisions of the central excise rules and the cenvat credit rules, no charge of suppression by the assessees can be sustained and, therefore, the question of invoking the extended ..... of exempted goods, then the said rules apply, subject, further to the exceptions provided therein. 7.7. viewed in this background, the sez provisions contained in chapter xa of the customs act clearly treated goods admitted to sez as export not only for grant of export benefits but also for levying of export duties. in view of the above, the goods admitted ..... to rule 6 of cenvat credit rules, 2004. 11. in the present case, taking into account the provisions of the erstwhile sez in chapter xa of the customs act, the provisions in the sez act and the clarifications of the board (except the clarification dt. 7/1/2009), it is apparent that the intention was to make available the benefits to sez developer ..... period from 10/2/2006, the definition of the term "export" under the customs act is not consistent with the definition of the term "export" under the sez act. however, the definition of the term "export" under the sez act shall prevail over the definition of term "export" under the customs act. therefore, supplies made to sez from dta units shall be treated as export. c .....

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