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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 15,920 results (0.128 seconds)

Jan 02 2004 (TRI)

Hanil Era Textile Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(171)ELT33Tri(Mum.)bai

..... sale; (g) that in spite of clear provisions of lop, exim policy, licence under section 5 and 65 of customs act, 1962, other provisions of customs act and central excise act, conditions of the customs and central excise exemption notifications and specific wordings in the b-17 bond executed, and legal agreement executed with development commissioner, ..... or for use in 100% export oriented undertaking - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the table below ..... of the exim policy 1997-2002, the provisions of lop, along with its conditions, the provisions of the licence issued under section 58 & 65 of customs act, 1962 along with is conditions, provisions of b-17 executed by them provisions & conditions of exemption notn. no. 13/81 cus, dated 9.2.1981 ..... ,67,774/- respectively as per the details given in annexure i, ii, and c to scn under section !!! (j) and iii (o) of the customs act, 1962. however i impose a redemption fine of rs. 2,00,00,000/- (rupees two crores only)g on m/s hanil era textiles ltd. in lie ..... 50,280/- (rupees fourteen crores thirty eight lakhs fifty thousand two hundred eighty only) on m/s hanil era textiles ltd. under section 114 of the customs act, 1962. (iv) i confirm c. ex. duty amounting to rs. 41,21,171/- (rupees forty one lakhs twenty one thousand one hundred seventy one only .....

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Nov 01 2006 (TRI)

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , short levy, refunds and appeals, as far as may be applicable, to the duty chargeable under section 9a as they apply in relation to duties leviable under the customs act, 1962. section 28 of the customs act, provides for recovery mechanism when any duty had not been levied or had been short levied or erroneously refunded or when any interest payable had not been paid ..... period of importation the anti-dumping notfn. no. 104/2000-cus., dtd. 21-7-2000 was very much in operation. (c) as per section 9a(8) of customs tariff act - the provisions of the customs act, 1962 and the rules and regulations made thereunder relating to non-levy, short-levy shall apply to the duty chargeable under this section. it was submitted that since provisions ..... any imported articles, where such duty is leviable at any percentage of its value, the value of the imported articles shall, notwithstanding anything contained in section 14 of the customs act, 1962 (52 of 1962), be the aggregate of- (i) the value of the imported articles determined under sub-section (1) of the said section 14 or the tariff value of such article fixed ..... any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the customs act, 1962 (52 of 1962), be the aggregate of- (i) the value of the imported article determined under sub-section (1) of the said section 14 or the tariff value of such article fixed .....

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Mar 27 2003 (TRI)

Orient Arts and Crafts Vs. Commr. of Cus. (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT168Tri(Mum.)bai

..... this case to order of the assessment of pending bills of entry, we cannot uphold the liability of confiscation arrived at under section 111(o) or 111(b) of the customs act, 1962. (d) since we find the second show cause notice issued is not valid for demanding the duty and it is not upheld, the demand is set aside. consequent orders for ..... the commissioner (prev.) is specially vested." these catene of decisions relied upon by the appellants lead us to conclude that determination of demand of duty under section 28 of the customs act, 1962 is not made by the 'proper officer' as per law, same therefore is not upheld. we also rely on the decision in the case of pune rollers as reported in ..... as under :- "i find that in the show cause notice, the demand has been raised under section 28 of the customs act, 1962. although section 28 is not mentioned in show cause notice. the fact remains that duty demanded under customs act, 1962, and under customs act there is section 28 only to demand duty. section 28 pertains to issue of notice for demand of duties not levied ..... exemption notification no. 117/88, dated 30-3-1988 and fabrication of documents to show receipt and consumption in their premises. these acts and omissions thus rendered the goods liable for confiscation under the provisions of the customs act, 1962 and the customs (preventive) commission-erate created for the purpose of prevention of smuggling and detection of cases of smuggling including commercial frauds is thus .....

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Jul 30 2010 (TRI)

M/S Nayasa Exports Pvt. Ltd. Vs. Commissioner of Customs (Exports), Nh ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... may be, and where the claimant fails to repay the amount it shall be recovered in the manner laid down in sub-section (1) of section 142 of the customs act, 1962 (52 of 1962). 9. in the instant case, during the course of investigation it was observed that the appellants are engaged in the business of export of ready-made garments. during last ..... of the persons/firms in whose favour these cheques were issued by the appellants against their procurement of goods. he further submitted that proviso to section 110(2) of the customs act, 1962 deals exactly with such a situation where the department needs another 6 more months and the commissioner has shown the sufficient grounds to extend the period of 6 months after ..... hon ble high court of delhi has categorically said that if the party co-operates with the investigation, the department will comply with the actions under section 110 of the customs act, 1962. the appellants have failed to submit local purchases documents, details of financial transaction like payment to the seller, disclose the sources from where they had procured the goods exported by ..... exports incentives received by the exporter by sale of such illegal depb/ineligible drawback can be construed as proceeds from the sale of smuggled goods under section 110 of the customs act, 1962. accordingly, during the period of investigation and to safeguard the interests of the revenue, the banker of the exporter was instructed not to allow any withdrawals from the bank account .....

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Mar 17 2006 (TRI)

Man Industries (India) Ltd. Vs. Commissioner of Customs (Ep)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellants' case did not fall within four corners of the board's circulars in question, the claim was eligible for consideration independently subject to provision of section 149 of the customs act, 1962 and, in view of the facts and circumstances of the case, particularly the undisputed position that the entire claim for conversion of the shipping bills was based on documentary evidences ..... the approach adopted by the respondent has the effect of inferring from & conferring upon the board circular, a status of a statute overruling the proviso to section 149 of the customs act, 1962 which is impermissible.2.2 the commissioner has clearly overlooked only circulars which are benevolent to the assessee that are binding upon the department and not circulars which seek to ..... authority, to amend a shipping bill. the statutory conditions subject to which such amendment could or could not be made is described in the proviso to section 149 of the customs act, 1962, which reads as: provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the ..... the shipping bills was made in terms of the statutory rights available to the appellant under section 149 of the customs act, 1962. the said section entitles the proper officer of customs to direct amendment of any document, after it has been presented in the custom house. by the application of conversion of the shipping bill, appellant was requesting the proper officer, to exercise .....

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Apr 05 2006 (TRI)

Noble Asset Co. Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC457

..... behalf of essar it was submitted that the demand for duty against it was unsustainable as, in terms of section 125(2) of the customs act, 1962, customs duty could be demanded only from the owner or from the person from whose possession goods are seized. since essar was neither the owner nor ..... of exim policy/licence condition is not upheld. h) since confiscation liability is not being upheld, consequent duty demands under section 125 (2) of customs act, 1962 are not called for; there is no case or cause for any penalty liability on any person/appellant for the reasons as arrived in the order ..... required by essar for bringing & using a rig in the said eez and continental shelf. confiscation of the rig under section 111 (d) of the customs act, 1962 is not therefore upheld. therefore, no duty as determined & demanded under section 125 (2) can be upheld. (j) insofar as the movenrent of ..... ongc. in the course of the arguments, the counsel also referred to the expression "foreign going vessel" defined in section 2 (21) of the customs act, 1962 and submitted that the rig satisfied, the definition of a vessel, and therefore once a vessel is assessed to duty, it ceases to be goods ..... . however, in respect of the designated locations in eez, no such concurrent jurisdiction exists of conferred as seen from the said notification under the customs act, 1962. therefore the reasoning by the respondent in the order is incorrect and unsustainable. c) had it not been for the fact that detailed arguments .....

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Apr 24 2007 (TRI)

Shri D.D. Gandhi, Al Hadi Impex and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(120)ECC302

..... to believe that the goods were smuggled - section 113 of the customs act, 1962 (c) smuggling - valuation dispute of export goods can be brought to the notice of the dgft - a civil dispute in respect of money claim ..... clearances of depb licenses on the ground of possibilities, element of highhandedness or colourable exercise of power cannot be ruled out - section 113 of the customs act, 1962. (b) smuggling - if one has exported a quantity of goods without manufacturing the same but buying from the market cannot be said to be ground ..... case, the matter may be referred to the hon'ble president of the tribunal as provided under sub-section (5) of section 129c of the customs act, 1962.1. whether all the appeals are to be allowed in its totality as held by the member (judicial) or the depb benefit has to ..... not be held liable to confiscation under the provisions of section 113(d) & (i) of the customs act, 1962 read with section 50 of the customs act and 11(1) of the foreign trade development (regulation) act, 1992 and as to why penal action should not be taken against them under the provisions of section ..... under section 3 ibid - hence, impugned goods not prohibited goods liable to confiscation - penalty not sustainable - sections 113 & 114 of customs act, 1962.m. k. fisheries v. cc, cochin jurisdiction - duty entitlement pass book scheme (depb) - credit-rate of credit as sanctioned by dgft to be allowed by .....

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Aug 01 2007 (TRI)

Harsh International and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(122)ECC193

..... , the definitions contained in section 2 are applicable to the customs act, 1962 and not to the customs tariff act, 1975, and further, there is no section in the customs tariff act, stating that words not defined in the customs tariff act, 1975 will have the same meaning as assigned to them in the customs act, 1962. if section 18 of the customs act, 1962 is borrowed for the purposes of levy and collection of ..... of provisional anti dumping duty. a. the provisional assessments made in the present cases are non-est in the eye of law for the reason that section 18 of the customs act 1962 relating to provisional assessment has not been borrowed for the purpose of anti-dumping duty. b. a levy introduced retrospectively cannot be recovered under the provisions of section 28 of ..... the customs act, 1962. the ld.dr also contended that pd bond has been executed by the appellants, agreeing to provisional assessment and the said bond does not refer to anti dumping duty. however ..... " will also not apply to the present case. assuming that the provisional assessment was made under section 18 for the purpose of levy of duty under section 12 of the customs act, 1962, the said provisional assessment cannot be applied for levy and collection of any-dumping duty, in the absence of any provisions in section 9a to 9c, borrowing section 18 of .....

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Aug 03 2007 (TRI)

Jaipur Golden Transport Co. Pvt. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(121)ECC431

..... chargeable by reference to their value: the value of such excisable goods shall, notwithstanding anything contained in any other provision of this act, be determined in accordance with the provisions of customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975).3. it was submitted for application of proviso to section 3(1), two conditions have to be cumulatively and simultaneously satisfied ..... chargeable by reference to their value, the value of such excisable goods was required to be determined in accordance with the provision of the customs act, 1962 and customs tariff act, 1975. thus section 3 sought to make a clear cut distinction between domestic unit other than 100% eou and 100% eou and provided for separate mechanism for assessment of duty. ..... in free trade zone and brought to any other place in india, the duty shall be an amount equal to the aggregate of the duty of customs which would be leviable under section 12 of the customs act, 1962. thereafter in 1984, proviso to section 3(1) was amended to include 100% eous also and it was decided to allow 100% eous to sell ..... or manufactured. - (ii) by a hundred per cent export -oriented undertaking and allowed to be sold in india. shall be an amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the customs act, 1962 (52 of 1962), on like goods produced or manufactured outside india if imported into india, and where the said duties of .....

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May 07 2012 (TRI)

East West Freight Carriers Pvt. Ltd. and Others Vs. Commissioner of Cu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of penalty imposed on the appellants. accordingly, we uphold the penalties imposed on all the appellants under sections 112(a) and 112(b) of the customs act, 1962. the importers (transferees of the licence) in this case very well knew that the original licence issued was a licence with an actual user condition ..... at merit rates as held by the adjudicating authority. 6.26 the next issue for consideration is regarding imposition of penalties under section 114a of the customs act, 1962 on the importers and under sections 112(a) and 112(b) on others. as regards the penalty under section 114a on the importers, the ..... and accordingly we hold that the importers are liable to pay interest on the duty short paid under the provisions of sections 128ab of the customs act, 1962. in respect of the 29 bills of entry covered by the order dated 29-6-2004, the importers are not eligible for the benefit ..... avail ineligible exemptions and part of the goods was also diverted for trading purpose. these activities clearly attracts provisions of section 111(o) of the customs act, 1962. thus, in the instant case in respect of the goods dealt in order dated 31/05/2004 the goods were liable to confiscation both under ..... duty free importation. the goods are freely importable even otherwise. the duty liability has to be determined as per the provisions of section 15 of the customs act, 1962, that is , on the date on which the bill of entry is filed. therefore, in order to avail the benefit of duty exemption, there .....

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