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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 1,313 results (0.144 seconds)

Nov 26 1986 (TRI)

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1987)(13)LC717Tri(Kol.)kata

..... one of the reasons for which they preferred to redeem the goods on payment of fine and penalty. according to the proviso to section 125 of customs act, 1962, the amount of fine in lieu of confiscation shall not exceed the market price of the goods confiscated, less in the case of imported goods, the ..... 29.9.1984 was nothing but an eye wash. passing adjudication order before the personal hearing is contrary to the provisions of section 124 of the customs act, 1962 and violation of the principle of natural justice. on this ground atone the collector's order should be set aside.22.4. the learned advocate, ..... show cause notice was issued to the respondent by the collector, nor were the respondents given any personal hearing as required under section 124 of the customs act, 1962. the respondents did not waive the issue of show cause notice and right of personal hearing. the collector did not also disclose any evidence to ..... caution, (no need of p.h.). (c) in exercise of the powers conferred upon it under section 129-d(1) of the customs act, 1962, the central board of excise & customs, new delhi, called for the records of the above order dated 17.11.83 for the purpose of satisfying itself as to the ..... and not a quasi-judicial adjudication order and as such, the same could not be reviewed by the central board of excise and customs under section 129-d (1) of the customs act, 1962; and (ii) the order of warning was not an appealable order. in support of his arguments, the learned advocate shri .....

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Mar 28 1988 (TRI)

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... the same could not be treated as an adjudication order/decision.the same has never been communicated to the respondents in terms of the provisions of section 153 of the customs act, 1962 and as such is not binding on the respondents in any way. the judgments cited by the learned s.d.r. also do not help him as the facts are ..... as an adjudicating authority and as such the same cannot be a subject matter of appeal before the tribunal in terms of the provisions of section 129d of the customs act, 1962. accordingly the application under section 129d to be treated as appeals are not maintainable. in the result both the appeals are dismissed.10. these are applications fled by the collector ..... of the goods for home consumption was passed on 12-1-1983 under section 47 of the customs act, 1962 and the assessment was completed under section 17 of the customs act, 1962. shri roychowdhury, the ld. barrister has pleaded that the impugned order passed by the collector of customs, which is in the nature of an extract and an administrative order, was never communicated to the ..... applications on form c.a. 5 filed by the revenue in terms of the provisions of section 129d(4) of the customs act, 1962 are not maintainable as the so called extracts from the impugned orders passed by the collector of customs, calcutta were not orders passed by him as an adjudicating authority and the orders passed by him were the orders in his .....

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Oct 04 2005 (TRI)

KevIn Intotech Pvt. Ltd. Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(194)ELT424Tri(Kol.)kata

..... of the powers conferred under article 145 of the constitution of india, whereas the cestat procedure rules are framed in exercise of the powers conferred under the central excise act, 1944 and customs act, 1962 which are ordinary statues.4.7. it follows from the above, that rule 2 of the supreme court rules, 1966 will prevail over rule 13 of the cestat. procedure ..... is not authorized to appear on behalf of the appellant company herein.4.2 the main contention of shri chowdhury is that section 146a of the customs act, 1962 should be read with the provisions of advocates act, 1962 and order: iii, rules 5 of civil procedure code. when it is so read, it is not necessary for him to file a vakalatanama to a memorandum of ..... the cestat. procedure rules, 1982. we may refer, in this context, to section 129c(7) of the customs act, 1962, which was incorporated in section 35d of the central excise act, 1944.for better appreciation, we also reproduce hereunder, section (7) of section 129c, of the customs act, 1962:- (7) the appellant tribunal shall, for the purposes of discharging its functions, have the same power as are ..... is a senior advocate, he replied that he is not a senior advocate under the advocates act, 1961. but he has submitted that by virtue of section 146a of the customs act, 1962, he is entitled to appear before the tribunal. relevant portion of section 146a of the customs act, 1962 has already been page 70 reproduced above. however, we find that the manner in which the .....

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Oct 31 1984 (TRI)

Dr. S.K. Jhunjhunwala Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1985)(19)ELT521Tri(Kol.)kata

..... bench of the tribunal, a reference application lies to the high court under section 130 of the customs act, 1962 and to the supreme court under section 130a of the customs act, 1962. under section 130e of the customs act, 1962, the appeal lies to the supreme court. section 130e of the customs act, 1962 is reproduced as under : "130 e. appeal to supreme court.-an appeal shall lie to the ..... baggage (conditions of exemption) rules, 1975. 2. where any goods in the baggage of passenger or a member of the crew are exempted under section. 79 of the customs act, 1962 (52 of 1962) from payment of import duty leviable thereon, the exemption shall be subject to the conditions that such goods shall not be sold, displayed, advertised or offered for sale ..... one year." baggage (conditions of exemption) rules, 1975 are also reproduced as under : "in exercise of the powers conferred by sub-section (2) of section. 79 of the customs act, 1962 (52 of 1962), and in supersession of the baggage (conditions of exemption) rules, 1963 [notification of the government of india, in the ministry of finance (department of revenue and insurance) no. 19 ..... the appellate tribunal, 129b deals with the order of the appellate tribunal and 129c deals with the procedure of appellate tribunal. relevant sub-section (3) of section 129c of the customs act, 1962 is reproduced as under :- "(3) every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate .....

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Feb 08 1985 (TRI)

Deokinandan Bagaria Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1985)(21)ELT581Tri(Kol.)kata

..... and they are not subject to judicial review. the learned j.d.r. has stated that the search had taken place under section 105 of the customs act, 1962 and onus is on the appellant to prove that whether the goods are smuggled or not. he has placed reliance on the order passed by the adjudicating ..... has stated that the revenue has not disclosed the reasons of their belief. he has referred to the provisions of section 110 and section 123 of the customs act, 1962. he has pleaded that as per provisions of section 110, the proper officer should have reason to believe that the goods are smuggled ones and the ..... discharged by them and the aforesaid items were confiscated under section 11 l(d) read with section 123 of the customs act, 1962. the rest of the seized items were released and no personal penalty was imposed. being aggrieved from the said order, the appellant had filed an appeal to ..... manufactured from gold. the learned adjudicating authority had held that the onus cast upon shri mahendra kumar dudhwala and shri d. n. bagaria by section 123 of the customs act, 1962 in respect of items no. 1, 2, 3, 5(a), 6(b), 6(c), 8, 11 and 12 of the search list, was not ..... out of smuggled goods. referring to the will by smt. rami devi bagaria, shri bajoria contended that the onus of proof under section 123 of the customs act, 1962, does not rest on the appellant as the goods were not seized from his possession nor he was owner of the goods. according to the will, .....

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May 28 1986 (TRI)

Exquisite Impex Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1987)(13)LC479Tri(Kol.)kata

..... the deposit of penalty only in a sum of rs. 1,00,000/- (rupees one lakh only), in terms of section 129e of the customs act, 1962,(hereinafter the act).15. indisputably, the applicant had averred in a supplementary petition duly supported by an affidavit that (a) the applicant had to close down ..... ten thousand only) 46. the matter will now go to east regional bench, calcutta for passing order in accordance with section 129c(5) of the customs act, 1962.47. following the majority decision, the request for waiver of the pre-deposit of penalty amount is allowed subject to the condition that the applicant deposits ..... placed before the hon'ble president for a reference to third member in accordance with section 1290(5) of the customs act, 1962, on the question of the true and correct interpretation of the expression "undue hardship" in the context in which it occurs in section 129e( ..... the applicant is hardly of any relevance in construing the expression (undue hardship) in the context in which it occurred in section 129e of the customs act, 1962. my brother is, however, of a different opinion.29. in view of the difference of opinion between both of us, the papers may be ..... the order-in-appeal would cause undue hardship if insisted upon; he, therefore, prayed that the requirement of deposit in terms of section 129e of the customs act, 1962, may be dispensed with subject to his. furnishing bank guarantee, if so required, in a sum not exceeding rs. 10,000/-.2. shri chatterjee .....

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Jun 10 1987 (TRI)

RamnaraIn Bishwanath Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(34)ELT202Tri(Kol.)kata

..... at the shalimar railway yard. as there was reason to believe that the goods were liable to confiscation the notice under section 110 of the customs act, 1962 was served upon the railway authorities who were the custodians of the goods at that time requesting them not to remove/part with or otherwise ..... forged.22. the attention of the tribunal was also drawn to the definition of the express "imported goods" in section 2(25) of the customs act, 1962.the power to confiscate is confined to imported goods from an importer the attention of the hon'ble tribunat is also drawn to section 2(26) ..... imported by the appellant were not prohibited goods and the importer had paid the import duty assessed thereon and all other charges payable under the customs act, 1962 and when they made an order permitting clearance of the goods for home consumption, the said assessment was final subject to review or revision by ..... by an officer subordinate to him, is only to direct the matter to be referred to the collector (appeals) under section 129(d) of the customs act, 1962. such power has to be exercised within a period of one year from the date of assessment of the bill of entry. (iii) unless the ..... 1985 and the appellant filed bill of entry for home consumption on 14-3-1985.the proper officer under section 46 of the customs act, 1962, namely the appraiser, paradwip customs, physically examined the goods and checked the declaration and assessed the duty payable in respect of the said goods. the assessment of .....

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Jun 10 1987 (TRI)

Orbital Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(15)LC211Tri(Kol.)kata

..... to stop the export of goods under sec. 11(h). however, the present stoppage is illegal. the ld. barrister has also argued that the collector of customs cannot act beyond the provisions of customs act, 1962 or any other act under which the powers were vested in him and the ld. j.d.r. has not shown any authority to the effect that the two portions ..... only one course open to the authorities that is to take recourse to the coupling mechanism between imports and exports (control) act and the customs act, 1962 provided by section 3(2) of the imports & exports (control) act, 1947 and section 11 of the customs act, 1962. but they have not done so. furthermore, even this linkage would have been useful only, if a notification had been ..... barrister has referred to page - 74 of the paper-book. he has referred to the indo-nepal treaty. he has referred that the collector of customs had acted or purported to have acted under the provisions of customs act, 1962 and as such the appellate authority has got the jurisdiction to hear the appeal. he has referred to page 26 of the indo-nepal treaty.37 ..... the alleged violation of the terms of the treaty of transit which automatically resulted in simultaneous infringement of restrictions under the indian laws attracting thereby the relevant provisions of the customs act, 1962.this is apparent from the show cause notice as a whole and becomes abundantly clear, particularly, from the following paragraphs:- "since, it appears that there has been failure on .....

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Jun 10 1987 (TRI)

Government of India - in Revision Vs. G.M.C. Brothers and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(16)LC537Tri(Kol.)kata

..... of issue of the licence under which they are claimed to have been imported then, without prejudice to any action that may be taken against the licensee under the customs act, 1962 (52 of 1962), in respect of the said importation the licence may be treated as having been utilized for importing the said goods. each heading number in column (1) corresponds to the ..... taken care of. we also observe that the learned advocate has drawn our attention to the words and phrases used in sections 128, 130 and 131 of the customs act, 1962 and section 191 of sea customs act and pointed out the differences in the language used and it is undoubtedly true that the words 'confirm' or 'restore' an order have not been used in ..... , calcutta, however, considered the importation as unauthorised and the said licence not valid to cover the goods imported. he accordingly confiscated the goods under section 111(d) of customs act, 1962 but was kind enough to give an option to clear the goods on payment of a redemption fine of rs. 70,000/-. the importers paid the duty and the fine ..... stood at the relevant time, would makje the position clear. it was his submission that under section 191 of the sea customs act, the government had the power to reverse and modify an order but under section 131 of the customs act, 1962 as it stood at the relevant time, the government had no power to reverse an order or to confirm or restore an .....

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Oct 03 2007 (TRI)

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... person. it, therefore, cannot be said that section 11b is a device to retain the illegally collected taxes by the state. this is equally true of section 27 of the customs act, 1962.6.1 it is not in dispute that service was provided by the ici india ltd. to the appellant. both parties also relied on the agreement dated 29-8-1996 ..... been collected from the petitioner/plaintiff - whether before the commencement of the central excises and customs laws (amendment) act, 1991 or thereafter - by mis-interpreting or misapplying the provisions of the central excises and salt act, 1944 read with central excise tariff act, 1985 or customs act, 1962 read with customs tariff act or by mis-interpreting or mis-applying any of the rules, regulations or notifications issued under ..... . (x) by virtue of sub-section (3) to section 11b of the central excises and salt act, as amended by the aforesaid amendment act, and by virtue of the provisions contained in sub-section (3) of section 27 of the customs act, 1962, as amended by the said amendment act, all claims for refund (excepting those which arise as a result of declaration of unconstitutionality of .....

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