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Judgment Search Results Home > Cases Phrase: mediation Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 1 of about 30 results (0.070 seconds)

Feb 20 2003 (TRI)

Paras Warehousing Corporation, Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-20-2003

Reported in : (2003)(156)ELT504Tri(Mum.)bai

..... was at the premises of paras warehousing corporation, appellant in appeal c/138/95. investigation also revealed that sale of some goods by the importer had been done through a mediator sunil j. shah, a broker (appeal c/130/95). the notice that was issued in july 1993 proposed confiscation of the seized quantities of titanium dioxide, demand for duty of ..... j. shah that it has not been shown that he was aware that the goods could not be sold for want of permission from the licensing authority, and therefore a mediator in their sale in good faith, is not successfully rebutted by the departmental representative. he only emphasises that the broker was concerned with the sale. the fact that he emphasises .....

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Mar 27 2003 (TRI)

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-27-2003

Reported in : (2003)(161)ELT540Tri(Mum.)bai

1. m/s. barren intl. ltd., (bil) entered into a contract to manufacture "akai" brand colour tv sets in india. these sets were got manufactured by them on job work basis from a number of manufacturers including from m/s. j.r. electronics (jre). a study was conducted of the value at which such tvs were sold by jre to bil and the prices at which these in turn were sold by bil in the market. the study showed that there was a very significant difference between these prices. jre was a proprietary unit owned by shri jaffer rizvi. inquiries were conducted into the significant difference. shri chabra, authorized signatory of jre deposed that the raw materials were imported from m/s. dynasty enterprises, hong kong, that some material was given by bil to them, that the ctvs manufactured by them were sold exclusively to bil and that bil exercised quality control checks for such ctvs. the costing data revealed that the job worker was getting rs. 190/- to rs. 250/- as conversion charges and profit. it also appeared that the imports made by bil were under valued to keep the overall cost low. the premises of jre and bil were searched. statements of the employees and persons in charge of both the units were recorded. the action plan prepared by m/s. bil for establishing their credentials with m/s. akai was also examined. the imports were of ctvs in skd form. all raw materials except packing material which was locally procured, were sourced from akai with m/s. dynasty operating as c & f .....

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Oct 03 2003 (TRI)

Ameya Clearing Agency and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-03-2003

Reported in : (2003)(158)ELT529Tri(Mum.)bai

1. these appeals have been filed, by a firm of custom house agent (herein after referred to as cha) and dock clerk of the cha, against penalties of rs. 50,000/- respectively imposed on them under the provisions of section 112(a) of the customs act, 1962. a) the officers of marine & preventive wing of commissionerate, (preventive) intercepted, on information, tempos outside green gate of bombay docks. the driver of tempo no. mdd-6522 produced relevant baggage declaration forms (herein after referred to as bdf) and other connected documents. the tempo nos. 4113 and mrq-2609 were found to be carrying packages cleared, from unaccompanied baggage centre, mumbai (herein after referred to as ubc), under bdf no. 755 dt. 20/05/1999. the packages were having markings of bdf number, date and passport number and were found to contain electronic goods, like video cassette, walkman, camera, tv set etc, valued at rs. 20,70,645/- at local market value (herein after referred to as lmv). they were seized under the provisions of central excise act, 1962. enquiries made revealed that the tempos were hired by one imtiyaz and moinuddin to take the goods from ubc centre to crawford and manish markets. b) enquiries made with the managing director of cha and the dock clerk revealed that the dock clerk solicits business at ubc on behalf of the cha and gets the baggage cleared. bdf no. 755/20.05.1999 was prepared by the said dock clerk for passenger mohammed. ayub, brought to him by one moinuddin. .....

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Oct 06 2003 (TRI)

Purshotam C. Thackar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-06-2003

Reported in : (2004)(163)ELT41Tri(Mum.)bai

1. m/s. purshotam chaturbhuj thackar, gandhidham, is a custom house agent at custom house, kandla, holding a custom house agents licence.the licence was issued to them under regulation 10(1) of the custom house agents licensing regulations, 1984 (chalr). they are the appellants in this case.2. the appellants' cha licence came up for renewal in 1999. in the impugned order, the commissioner of customs, kandla, rejected renewal application and revoked the licence of the appellants in terms of regulation 21 read with regulation 12 of the chalr. the issue before the commissioner was that the appellants have not transacted any business as cha at kandla custom house throughout the year 1998-99 and hence have failed to fulfil the norms fixed under regulation 12(2) by the commissioner, as stated in public notice no. 21/96. the appellants pleaded before him that due to cyclone in kandla, they could not transact business in that port and hence the shortfall, if any, in the volume of transaction should be condoned and their licence renewed. the commissioner held that after the cyclone at kandla, the port was recommissioned immediately from 26.6.1998 and therefore the plea that due to cyclone, the appellants could not transact business was not correct, the second plea of the appellants before the commissioner was that they hold a cha licence issued to them under regulation 10(2) of the chalr at mumbai custom house. they have transacted business at mumbai custom house and while computing .....

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Apr 21 2003 (TRI)

Akai Impex Ltd. and K.L. Dhingra Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-21-2003

1. akai impex ltd, mumbai was granted in 1993 three advance licences for import of stainless steel plates. the duty exemption entitlement certificate issued to it with the licences provided that the goods which were liable for eligible for exemption from customs duty on importation under notification 204/92 it utilised in the manufacture of the resultant engineering product specified in the deec book or otherwise disposed of in accordance with the terms of the notification.this appellant imported in terms of these licences total quantity of 285.846 tons of plates from october 1993 to october 1994 and cleared them without payment of duty in terms of the exemption.2. the customs department received some information that these goods had not been utilised in the manufacture of the product which was to be exported but had actually been sold without any permission from the licensing authority to three parties poddar tubes & pipes ltd, ganesh benzo plast ltd, and bharat steel and that such sale has taken place before the export obligation had been discharged in full. the departmental officers searched the premises of the importer and other persons and recorded statements. krishna lal dhingra, vice president of the importing company said in his statement that the goods were supplied to these three firms for them to manufacture flanges which were to be exported. he gave details of the quantities supplied to each and stated that security deposit almost equal to the market price was .....

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Apr 22 2003 (TRI)

Akai Impex Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-22-2003

Reported in : (2003)(156)ELT700Tri(Mum.)bai

1. akai impex ltd., mumbai was granted in 1993 three advance licences for import of stainless steel plates. the duty exemption entitlement certificate issued to it with the licences provided that the goods which were liable for eligible for exemption from customs duty on importation under notification 204/92 it utilised in the manufacture of the resultant engineering product specified in the deec book or otherwise disposed of in accordance with the terms of the notification.this appellant imported in terms of these licences total quantity of 285.846 tons of plates from october, 1993 to october, 1994 and cleared them without payment of duty in terms of the exemption.2. the customs department received some information that these goods had not been utilised in the manufacture of the product which was to be exported but had actually been sold without any permission from the licensing authority to three parties poddar tubes & pipes ltd., ganesh benzo plast ltd., and bharat steel and that such sale has taken place before the export obligation had been discharged in full. the departmental officers searched the premises of the importer and other persons and recorded statements. krishna lal dhingra, vice president of the importing-company said in his statement that the goods were supplied to these three firms for them to manufacture flanges which were to be exported. he gave details of the quantities supplied to each and stated that security deposit almost equal to the market price .....

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Apr 24 2003 (TRI)

Navinchandra and Co. Vs. the Commissioner of Customs/Acc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-24-2003

Reported in : (2003)(162)ELT287Tri(Mum.)bai

1. the appellants in their normal course of business imported a consignment of wittocx impregnated scaives (cobalt free) and filed a bill of entry no. 07451 dated 17.12.93 in the air cargo complex at sahar airport, mumbai for clearance of the subject goods. the goods were described as 'scaives' and the consolidated assessable value on conversion to indian rupees with requisite additions was declared as rs. 563010/-. the perusal of he invoice described the goods as follows- __________________________________________________________________ * the case in marked with yellow band across for easy identification" however, the appellants submitted that both the types of scaives fall under the same heading of the tariff schedule. they declared the consolidated value of the subject imports.2. since the invoice for the imports of the goods had declared two different types of scaives at different unit price for each, it was observed by the officers that the price of 3 pieces was almost three times of the price declared for 53 pieces of the scaives. since there was a vast difference between the price of the two types of scaives named as lmj-3 and lmj-1, the goods were sent for examination on first check basis and samples were drawn for inspection and enquiries were alleged to ascertain whether they were two kinds of goods and whether there was a difference between the two types of scaives necessitating the difference in value.3. diamond impregnated scaives are tools used for polishing .....

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May 30 2003 (TRI)

Commissioner of Central Excise Vs. Lloyds Metals and Engineering Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : May-30-2003

Reported in : (2003)(159)ELT1144Tri(Mum.)bai

1. the above appeals arising out of separate orders of the commissioner of central excise (appeals) involve a common issue and are hence heard together and disposed of by this common order.2. in all these cases orders were passed by the additional commissioner, nagpur extending the benefit of modvat credit under rule 57a/capital goods credit under rule 57q on different items. the commissioner of central excise, nagpur reviewed such orders in terms of section 35e(2) of the central excise act, 1944, in order to satisfy himself as to the legality, propriety and correctness of the said order and found that the order in adjudication is not legal proper and correct; and therefore directed the assistant commissioner to file an application in proper form with the commissioner of central excise (appeals), bhopal in terms of sub-section (4) of section 35e of the act. appeals were preferred before the commissioner of central excise (appeals), bhopal who held that the appeals filed by the department were not maintainable as direction of the commissioner of central excise to the assistant commissioner to file appeal to the commissioner of central excise (appeals) against the additional commissioner's order was not legal and valid under section 35e(2) of the act. hence these appeals by the revenue.3. i have heard shri a. shukla, learned sdr for the revenue and the representatives of the respondents as mentioned above. "the commissioner of central excise may, of his own motion, call for .....

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Dec 08 2003 (TRI)

Tullow India Operations Ltd. and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-08-2003

Reported in : (2004)(165)ELT218Tri(Mum.)bai

1. the principal question for consideration in these two appeals revolves around the meaning of the term "it software" as defined in entry 231 of the table notification 20 of 1999. ongc ltd. conducted 3-dimensional seismic survey in heera, south heera and neelam areas of the international waters of the west coast of india in the course of exploration for oil. tullow india operations ltd. also conducted such surveys in the gulf of kutch. the processes, as explained, consisted of creating shock wave by means of controlled explosions which travel through the waters of the sea and the land mass beneath. the response to these waves indicates, by means of past experience and by applying the knowledge of geology, the probability of the presence of oil or gas deposits. the response to the surveys are recorded on magnetic tapes and converted to digital form and thereafter processed at the processing centre of the ongc by using a software applications named seismos. the central processing centre is located on indian territory, and these tapes in the form of cartridges were imported by each of these appellants, who claimed exemption from customs duty in terms of the entry in the exemption notification referred to above.2. the department, after consulting software professionals, was of the view that the goods were not it software as defined in the explanation to the notification and hence not entitled to the exemption contained in it and proposed to recover duty of rs. 49.69 crores from .....

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Jan 09 2003 (TRI)

Frontier Trading Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-09-2003

Reported in : (2002)LC520Tri(Mum.)bai

1. the question for consideration in this appeal is the classification of goods that the appellant imported and cleared through bombay custom house. in the bill of entry that it presented for their clearance, it described them as "magnetic accupressure treating instrument." the classification was claimed in heading 9019.10 of the tariff. the imports took place during the period between 1997 to 2001. in august of 2000, the department searched the premises of the appellant, conducted some enquiries including recording a statement of asan pandit, the managing director of the imported firm between september of that year and april next year. twenty five notices were issued to the appellant.these notices claimed that the product was correctly assessable in heading 9404.29 and proposed to recover duty short levied. another notice was issued on 8-12-2000 relating to goods imported by the applicant and not cleared. this notice too proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on all the notices. he has confirmed the classification of the goods in heading 9404.29. he has held that the extended period invoked in the notice last referred to cannot be .....

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