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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat calcutta Year: 1983 Page 1 of about 31 results (0.066 seconds)

Sep 15 1983 (TRI)

Kanayalal Bhagnani Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-15-1983

Reported in : (1983)LC2054DTri(Kol.)kata

..... penalty of rs. 10,000/- (rupees ten thousand only) on shri kanaya'al bhagnani under section 114 of customs act, 1962." 14. the perusal of this order of the learned collector leaves no doubt in our mind that the finding of the collector was that the appellant was connected with the ..... of rs. 2,86,500/- is the sale proceeds of smuggled goods. i, therefore, order confiscation,of the indian currency of rs. 2,86,500/- under section 121 of the customs act, 1962 being the 'sale proceeds' of smuggled goods, other goods of small 'quantity recovered and seized from the residence of shri kanayalal bhagnani are ordered to be released. i also impose ..... no account could be produced of such huge sum of money which, he admitted was for payment to his wholesalers. so, it was liable to confiscation under section 121 of customs act, 1962." while giving the basis for seizure it is said in the show cause notice 'the goods under seizure are liable to confiscation under section 111(d) and (p) of the ..... customs act, 1962 and the indian currency being sale proceeds under section 121 of the customs act, 1962." shri bhagnani is the person concerned within the meaning of section 112 of the customs act, 1962.so in this show cause notice there is no indication whatsoever that the appellant was in any .....

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May 11 1983 (TRI)

Shri Indu Bhushan Kumar and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : May-11-1983

Reported in : (1983)LC1295DTri(Kol.)kata

..... six miles of the high water mark at spring tide on either side of the river. in exercise of powers conferred by sub-section (1) of section 4 of the customs act, 1962, the central government appointed collector of central excise, ahmedabad, allahabad, bangalore, baroda, bombay, chandigarh, guntur, hyderabad, jaipur, bhubaneshwar, kanpur, madhya pradesh, madras, madurai, nagpur, patna and ..... 'additional collector of customs'. (iii) section 3 of the act specifies the officers of customs. additional collector is not included in that section because he is included in the category ..... the central board of excise & customs, new delhi. further, in the preamble of his order in appeal no. 38/83, the additional collector has stated that against his order appeal lies to the appellate tribunal. (ii) under section 2 (8) of the customs act, 1962 (which will be hereinafter referred to as "the act"), 'the collector of customs' is defined to include an ..... 'lower in rank' appearing in section 129-a relates to the statutory ranking even then the appellants' contention, in our opinion, cannot be accepted. in the customs act the officers of customs are enumerated in section 3. in this section, it is nowhere stated that the assistant collectors are lower in rank to deputy collectors and deputy collectors are lower .....

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May 20 1983 (TRI)

Deputy Collector of Central Vs. Indian Aluminium Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : May-20-1983

Reported in : (1984)(16)ELT246Tri(Kol.)kata

..... under the orders of the revising authority. in the case of scientific instrument company ltd. v. collector of customs and anr., the calcutta high court was disposing of a matter under the customs act, 1962. the court held that where an order is set aside by the appellate authority and is remanded back with ..... such but in respect of opened packages containing goods with concessional rates of duty or partial exemption by a notification issued under rule 8. the customer's challan referred to earlier shows a cross-reference to the gate passes under which the goods had been initially cleared. there is no dispute ..... cleared shows that they had been packed in cases. when the goods were received back in the factory they came under a challan issued by the customer which contains a notation to the effect that "3602.65 kgs. of aluminium strips packed in 22 wooden cases rejected by our works". however, ..... the power and jurisdiction of tie lower authority is limited to the extent the case is remanded back (scientific instrument company ltd. v. collector of customs and ors.-1980 e.l.t. 89). a similar decision of the allahabad high court in the case of ram dayal harbilas v. commissioner of ..... production of records is not very material runs counter to the provisions of sub-section (2) of section 11b of the central excises and salt act, 1944 which contemplates the satisfaction of the assistant collector as to the admissibility of the refund claim that suitable endorsements are required to be made .....

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Jun 09 1983 (TRI)

Shipping Corporation of India Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jun-09-1983

Reported in : (1983)(14)ELT1970Tri(Kol.)kata

..... not be imposed on the shortlanded goods. after hearing the appellants, the asstt. collector, m.c.d. imposed a penalty of rs. 6,100/- under section 116 of the customs act 1962. being aggrieved by the order of the asstt. collector, the appellants preferred an appeal before the appellate collector unsuccessfully and thereafter, they filed a revision petition under section 131 of ..... amount of duty leviable on the goods found short on survey should not be imposed on them under section 116 of the customs act, 1962. on adjudication, the asstt. collector imposed a penalty upon the petitioner under section 116 of the customs act, 1962. it was contended by the petitioners before the high court that the insurance survey was held long after the discharge of ..... of the goods, and the goods had remained in the custody of the port trust which were the approved (by the collector of customs) authorities for keeping custody of the cargo in terms of section 45 of the customs act, 1962, the penalty order on the steamer agents was illegal and, therefore, it set aside the penalty order. the decision of the hon ..... the customs act (unamended) to the central government and the said revision application statutorily stood transferred to this tribunal. hence this appeal.3. during the hearing of this appeal, shri s.k. .....

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Apr 27 1983 (TRI)

M. Elias Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Apr-27-1983

Reported in : (1983)LC1449DTri(Kol.)kata

..... goods are pilfered after the unloading thereof and before the proper officer lias made an order for clearance for home consumption. therefore, section 13 of the customs act, 1962 is not attracted. section 23 also cannot be pressed into service because after the goods landed there has been clearance. hence it is not a case ..... paid on 1. a. 80 the claim for refund made on 21.4.81 is hopelessly barred by imitation prescribed in section 27(1) of customs act, 1962. in the circumstances, we see no reason to hold that the order passed by the assistant collector and affirmed by the appellate collector is either illegal or ..... (original) no. section 10(3) 338/81m dated 30.5.81 passed by the asstt. collector of customs by which he rejected the appellants' claim for refund as being barred under section 27(1) of customs act, 1962.2. the facts necessary for the disposal of this appeal are few and simple and they are not in ..... any person claiming refund of any duty paid by him, shall have to make an application for refund of such duty to the asstt. collector of customs before the expiry of one year in case of an individual and before the expiry of six months from the date of payment of duty in ..... loss of certain number of spares.therefore, on 21.4,81 they lodged their claim for refund. the same was rejected by the asstt. collector of customs for m.c.d. as well as by the appellate collector and as such the appellants preferred revision application before the central government and that revision .....

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May 16 1983 (TRI)

Mackinnon Forwarding Service Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : May-16-1983

Reported in : (1983)LC1411DTri(Kol.)kata

..... was admissible and it should have been granted to them. shri chatterjee, on the other hand, contended that the onus under section 13 of the customs act, 1962 was on the appellants and no investigation by the department was called for. since they had failed to produce any proof that 11 bundles were actually ..... per s.s.miyatsura maru, the appellants paid duty of customs under bill of entry no. di 626 dated 16-5-1973. only 24 bundles were ..... /1976 dated 10-5-1976 passed by the appellate collector of customs, calcutta, which has been transferred to the appellate tribunal for disposal as if it were an appeal, in terms of the provisions of section 131 b(2) of the customs act, 1962.2. on a consignment of 31 bundles mild steel angles imported ..... for refund had been rightly rejected.5. the tribunal observes that under section 45 the responsibility for custody of imported goods and their removal from the customs area, vests in the port trust. the appellants had been repeatedly contending that h out of 24 bundles on which duty was paid had not ..... issued a short-landing certificate for 7 bundles, the duty on which was refunded, on a claim made by the appellants to the assistant collector of customs. out of the 24 bundles, 11 bundles were reportedly pilferred and a claim was raised with the assistant collector for refund of the countervailing duty paid .....

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Dec 28 1983 (TRI)

Hindustan Aluminium Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Dec-28-1983

Reported in : (1984)(16)ELT654Tri(Kol.)kata

..... description on the invoice fully explains the case of the appellant that it is a spare and this description, has been accepted by the revenue under secsion 46 of the customs act, 1962. he has submitted that the appellant's appeal should be accepted.6. after hearing both the sides and keeping in view the facts and circumstances of the case i find ..... assistant collector had held that the importation of the goods was without a proper licence, and is prohibited under section 11 l(d) of the customs act, 1962 read with section 3(2) of the import and export control act, 1947 of the government of india, ministry of commerce and industry order no. 17/65, dated 7-12-1965. the goods were confiscated under ..... section 111(d) of the customs act, 1962 and a fine of rs. 3300/- was imposed. being aggrieved from the order passed by the learned assistant collector of customs, air cargo complex (import), calcutta, the appelant had filed an appeal before the collector (appeals), calcutta. the collector (appeals) had .....

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May 23 1983 (TRI)

The Shipping Corpn. of India Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : May-23-1983

Reported in : (1983)LC1409DTri(Kol.)kata

..... collector of customs, calcutta and hence this appeal.3. shri s.k. ghosal, dy. manager (claims ..... bags discharged by the above ship manifested under line no. i. the customs authorities imposed a penalty of rs. 72, 270/- on the appellants under section 116 of the customs act 1962. feeling aggrieved by the order of the deputy collector of customs, m.c.d., the appellants preferred an appeal unsuccessfully7 before the appellate ..... the sweepings cleared is deducted the shortlanding, by the way, comes to only 35.006m/t and, therefore, customs authorities were not justified in levying a penalty of rs. 72,270'-. it is also contended by shri ghosal that the duty chargeable was only 5% ..... . cal-cus-575/82 on his file by which he rejected the appellants' appeal filed against the order of the dy. collector of customs. m.c.d.calcutta dated 23.2.81 2. the facts necessary for the disposal of this appeal are stated as under: the calcutta ..... ) appeared for the appellants and contended that the deputy collector of customs and the appellate collector of customs have failed to take into consideration 836 bags of sweepings cleared by the food corporation of india and if the total weight of .....

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Jun 01 1983 (TRI)

The ScIndia Steam Navigation Co. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jun-01-1983

Reported in : (1983)LC1400DTri(Kol.)kata

..... under section 129(1) of the customs act, 1962 (hereinafter referred to as 'the act") arises out of and is directed against the order no. cal-cus 535/81 dated 27.s. 8 passed by the appellate collector of customs, calcutta, by which he confirmed the levy of penalty of rs. 11,000/- passed by the deputy collector of customs, m.c.d., calcutta on short ..... before this tribunal.5. having regard to the rival contentions the points that fall for determination in this appeal are : (i) whether the calcutta customs have no jurisdiction to initiate proceedings under section 116 of the act (ii) whether the orders passed by the deputy collector and the appellate collector are required to be interfered with (1) it was vehemently argued by ..... shri subratha roy, advocate that the short landing was at madras port and, therefore, calcutta customs have no jurisdiction to initiate proceedings under section 116 of the act. as has been rightly poinred out by shri chatterjee, j.d.r. this contention was not taken up either before the deputy collector or before ..... appellate collector have proceeded on the footing that there was short landing of 154 bags at madras port and, therefore, he urged that calcutta customs have no jurisdiction to initiate proceedings under section 116 of the act. we requested shri roy to point out from the orders of the two authorities to the effect that they proceeded on the footing that the .....

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Jun 08 1983 (TRI)

Kirtilal Gagaldas Shah Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jun-08-1983

Reported in : (1983)LC1396DTri(Kol.)kata

..... that the diamonds in question were purchased from two persons of bombay and that the appellant had discharged the onus under section 123 of the customs act, 1962, he, however, held that the persons who have sold the diamonds have not discharged the onus cast on them as they could not prove ..... three others as to why the seized diamonds should not be confiscated under section 111(d) of the customs act, 1962, and why a penalty should not be levied under section 112 of the customs act.3. in his reply to the show cause notice, the appellant contended among other things that the ..... these circumstances in our opinion are sufficient to hold that the appellants has satisfactorily discharged the burden cast upon him under section 123 of the customs act. the onus imposed on the appellant under section 123 is not. that onerous as requiring him to establish to the hilt or to prove ..... acquisition or legal importation. in that view of the matter, he ordered absolute confiscation of the seized diamonds under section 111 (d) of the customs act.5. feeling aggrieved by the order of the asstt. collector, the appellant preferred an appeal before the appellate collector unsuccessfully. thereafter, he filed an ..... show cause notice did not disclose that the seized diamonds are of foreign origin and therefore, no proceedings could be initiated under the customs act. he further contended that the seized diamonds are of indian origin and have not been illegally imported and that he has purchased the diamonds .....

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