JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Decided On : Dec-31-1986

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: the Orders No, Appendix 9, the Import Policy for, Section 111(d, the Customs Act, Section 112, the Customs Act, the Order No. 85, the Customs Act, Section 131(3, the Customs Act, the ITC Regulations, Section 125, the Customs Act, Section 125, Section 151, Section 131, the Customs Act, Section 131, the Customs Act, Section 23(2, the Customs Act, Section 125, the Customs Act, the A Bench of the Tribunal, the A Bench of the Tribunal, the A Bench of the Tribunal, the Customs Act, Section 112, Section 125 of the Act, Section 129A(3, Section 151 CPC, the Customs Act, Section 151 CPC, Section 129A(3, Section 151, the Customs Act, the Customs Act, Section 129-A, the Customs Act, Section 129A(3, Section 129A, Order No, Section 111(d, the Customs Act, Section 111(d, the Customs Act, the Supreme Court.6, Order No, Order No, the Import Policy, the Customs Collectorate Calcutta, the Customs Act, Section 131(3, the Customs Act, the Ahmedabad Collectorate, Section 112, the Customs Act

CARDINAL: 1, two, 6, 18.12.1982, 249, 85, 8 11.1985.2, 1,63,67,050.00, 181, 2,91,21,450.00, 191, 82, two, two, Two, 5(1, 9, two, 30.1.0.1980, two, two, 81, 23.1.1981, 190B, 28.5.1982, two, 5, two, 25, 23.1.1981, 5, 4, two, 4, 6, 23, 25, 17.12.1983, 9, 9, 27, 27, 31, 6, five, 16, 58, 60, 64, 5, 68, 68, more than 5.7, 19,000, 1, 2, 2, 4.76, 8.47, 105, 14,500/-, four, 1, 2, 3, 4, 26, 17.12.1982, 25.2.1982, 185(3, 185, 222, 185, 25.2.1982, 222(3, 27, 29, 7, 78, 15, two, One, 27.9.1984, 1.5, 62.5, 53, 503A/85, 16.7.1985.He, 25, 75, 25, two, 65, 1.16, 89, 1.60, two, two, two, two, 30.10.1980, 9, 207, 9, 5, two, 1.64, 2.91, two, 28, 8, 27.12.1982, 5, 4.9.1982, 4.9.82, 2, 3, two, 5.7, 10.15, two, 28.2.1983, 14,500, two, 18,000/-, 19.000/-, two, two, 15.85, 12.20, 3.65, 4.55, 7.54, 30.4.85, 4, two, two, 202, 25.1.1983, two, two, two, two, 2375, two, 2375, 1473, two, 17.12.1980, 85, 23.1.1981, 23.1.1981, 30.10.1980, two, two, 65, 1.16, 89, 1.60, two, one, two, 1.5, 62.5, 18.000/-, 27.9.1984, 4037/82, two, 75, 75, 25, two, two, two, 253, two, 3, two, 27.12.1982, two, two, 22.2.1985, 8.2.1983, 18.4.1983, 38, one, two, 5.3.1985,8.5.1985,30.7.1985, two, two, 248, 53, 289, 3, three, 5, two, 1, 6/, 6/82, 3002.557 Mts, 2, 5342.369, 3, two, two, Two, 2, 6/82, 3, about 22.9.1982, two, 2, 3, 2, one, 3, 2, 25, 23.1.81, 31.7.1982, 5,000, 2, 3, 5,000, 5,000, 19,000, 26.2.1983, 2, 2, 2, 25, 5, 23 to 30, two, three, 385, 2, 2, 405 to 407, 437, 439 to 444, 446, Two, 446, 447, 557, two, 5, 24, 648, 19 thousand, 14.500/-, 185, 222, 222(1, 2, 4, 3, one, 2, one, 3, 2, one, 3, 4.11.1980, 23.1.1981, 222, 5, 7, 22, 222(1, 222(4, 185(3, 14.1.1982, 222(1, 222(2, 222(4, 185(3, three, 31.7.1982, 82.37, 9, 81, 82, 9, 5, 81, 82.38, 81, 25,00,000/-, 2, 23.1.1981, 31.3.1981.39, 1,16,25,000/-, two, 5, 82, 83, 1, 2, 3, 5342.369, 2, 3

DATE: 17.12.1982, 85, November, 1985, 85, 5.11.1985, 10.9.1982, 22.9.1982, 22.9.1982, the year 1980-81, 4037, 4038 of 1982, 20.12.1984, September, 1982, three months, 20.12.1984, 4037, 4038 of 1982, May, 1981 to July, 1981, 1983, 1261, 1983, 17.12.1980, every quarter, 23 1 1982, A.M. 1983, this year, 17.12.1982, 1966, 17.12.1982, 1410/83A, early 19th century, September, 1982, 1982-83, the year 1982-83, the year 1981-82, October, 1980, 4037, 11.10.1982, September, 1982, the past several years, December, 1982, 1984, 1983, 1473D, 1984, 1983, 1983, 1473D, 1981, April 1980 to March, 1981, April, 1981 to March, 1982, September, 1982, December, 1980, 1410/83A, 4038/82, 4038 of 1982, 1970, 1978, 30.10.1980, 17.12.1982 and 18.12.1982, a week or so, 2.8.1985, two days, 4.11.1985, 5.11.1985, 1985, 5.11.1985, 1962, 1985, the days, ten years, 20.12.1984, 20.12.1984, 22.2.1985, more than 2 months, day, 17.12.1982, 18.12.1982, the year 1981, 1980-81, 1980-81, 31.3.1981.10, May, 1981, July, 1981, the year 1983, 12.1.1983, 10%.14, 1980-81, July-September, 1982, 1981-82, 1982-83, September, 1982, 25th October 1980, November 1980, January 1981, February 1981, December 1981, 1980-81, September, 1982, September 1982, 1957, 22.5.1982, 15.1.1981, 12 months, 6 months, 1981-82, 6 months, 1982-83, 12 months, 6 months, 1981-82, 1981-82, 15.1.1981, 6 months, 1981-82, 1981, 1981, 1982, 1981, 1981, May, 1981, July, 1981, January, 1983, AM.80-81, 81-82, 1962

ORG: the Collector of Customs, the North Regional Bench, the Customs, Excise &, Gold (Control) Appellate Tribunal, the Registry of the North Regional Bench, SDR, the North Regional Bench, the West Regional Bench, NRB, C-249 of 85, NRB, Tribunal, the Collector of Customs &, Central Excise, M/s. Jain Exports Private Limited, M/Ts of Refined Industrial Coconut, M.T. SEO JOO, Kandla, Colombo, Refined Industrial Coconut, Colombo, Bills of Entry, Rupees Three Crores, the State Trading Corporation of India under Open General Licence, Tribunal, the Kandla Custom House, STC, STC, STC, STC, STC, M/s. Jain Shudh Vanaspati Ltd., the Central Board of Excise &, Customs, the Collector of Customs, Customs, Ports, the Central Board of Excise &, Customs, the Government of India, the Collector of Customs &, Central Excise, the Delhi High Court, the Collector of Customs, Ahmedabad, the Appellate Tribunal, the Supreme Court, the Delhi High Court's, the Supreme Court, the Supreme Court, Tribunal, Tribunal, 577M/Ts, the High Court, STC, the Central Board of Excise &, Customs, the Government of India, the Central Board of Excise, Customs, Appellate, STC, M/s. Jain Exports Private Ltd., Custom House, Jayant Oil Mills Ltd., M/s. Metro Exports, Calcutta, The Collector of Customs, Calcutta, Shama Engine Valves Ltd., Collector of Customs, Advocate, the North Regional Bench, Merck Spares, Delhi v. Collector of Customs &amp, Central Excise, Tribunal, Sections 111 and 112, Advocate, the Collector of Customs, M/s. Jain Shudh Vanaspati Ltd., the Collector of Customs Bombay, Board, Board, Central Government, Board, the Government of India, Government, Ministry of Finance Department of Revenue, SDR, the Import (Control) Regulations, the Delhi High Court, Sons, SDR, SDR, Import Trade (Control) Regulations, STC, CBEC, the Government of India, STC, A.M. 81, STC, STC, the Delhi High Court, STC, the Hon'ble Delhi High Court, the Hon'ble High Court, the High Court's, the High Court's, the High Court's, Advocate, the High Court, the High Court's, Customs, the Hon'ble High Court, the Calcutta High Court, Shaikh, Collector of Customs, Court, Court, the High Court, the Assistant Collector of Customs, SDR, 3002.577 M/Ts, the Collector of Customs Shri Kumar, S.D.R., Customs, Ceylon, The Delhi High Court, the High Court, Customs, MOP=100 X Selling Price, Bench, Custom Houses, the Delhi High Court, Custom Houses, the Collector of Customs, Ahmedabad, M/s. Jain Exports Pvt. Ltd., SDR, Board, the Public Notice No, the Import Policy A.M.82, Export Houses/Trading Houses, REP, REP, The Public Notice, REP, the Delhi High Court's, the Import Control Regulations, Shri Raj Kumar Jain, the Supreme Court, AIR, S.C. 851, Bench, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, Allana Impex Pvt, Collector of Customs, Tribunal, Tribunal, Tribunal, Tribunal, SDR, Tribunal, Court, Tribunal, STC, STC, ITC, Export House, Tribunal, STC, the Hon'ble Delhi High Court, the Hand Book of Import and Export, Export House, The Import Policy for, STC, Customs, Colombo, Colombo, Kandla, Kandla, Kandla, Kandla, Shri Takhat Ram, the Collectors of Customs, Circular, Kandla Custom House, Finance, the Delhi High Court, Shri Takhat Ram's, Kandla, the Collector of Customs, Ahmedabad, STC, Board, the Government of India, the Government of India's, the Hon'ble Delhi High Court, SDR, the Tribunal of the basis, The Government of India, Customs, SDR, SDR, Shri B.V., Collector of Customs &, Central Excise, Bench, Tribunal, 3002.577 M/Ts, the Actual Users, Tata Oil Mills Ltd., M/s. Tata Oil Mills Ltd., M/s. Jain Exports Pvt. Ltd., Shri R.K. Jain's, BO, Advocate, Tribunal, The Government of India, Customs, the Supreme Court, the Customs Department, Tribunal, S/Shri Modi, the Supreme Court's, Tribunal, SDR, Tribunal, the Calcutta High Court, the Calcutta High Court, the Supreme Court, the Supreme Court, the Supreme Court, the Collector of Customs, Calcutta, Bombay, Bills of Entry, Collector of Customs, Calcutta, ITC, Collector of Customs, Ahmedabad, ITC, the Delhi High Court, Department, Tribunal, Shama Engine Valve Ltd., Collector of Customs, Cegat and Merck Spares Pvt. Ltd., Tribunal, Shama Engine Valve Ltd., Tribunal, the Actual User, the Trade Control Regulations, Tribunal, Shama Engine Valve Ltd., Tribunal, Merck Spares, Tribunal, M/s.Merck Spares Pvt. Ltd., Department, M/s. Merck Spares Pvt. Ltd., Tribunal, Tribunal, Merck Spares, the High Court, the High Court, the Collector of Customs, M/s. Jain Shudh Vanaspati Ltd., Board, Board, STC, M/s. Jain Shudh Vanaspati Ltd., M/s Jain Shudh Vanaspati Ltd., STC, the Collector of Customs, Board, M/s. Jain Shudh Vanaspati Ltd., Tribunal, Jayant Oil Mills Pvt. Ltd., Tribunal, Tribunal, Tribunal, Department, SDR, Tribunal, Tribunal, Department, Tribunal, the Delhi High Court, Tribunal, Tribunal, the Assistant Collector, Tribunal, Tribunal, SDR, Tribunal, Allana Impex Pvt., the Collector of Customs, Tribunal, M.T. Based, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Delhi High Court, the Supreme Court's, Jaisinghani v. Union of India, the Supreme Court's, the Delhi High Court, Nos.4037, The High Court, the High Court, the High Court, Tribunal, the Supreme Court's, the Import Control Regulations, the Supreme Court, Hindustan Steel v. State of, A.S.C., ELT, the Import Control Regulations, the Imports (Control) Order, Collector, Collector, the High Court, the High Court's, Tribunal, the High Court, Tribunal, the High Court, the Tribunal under Section 129A, the High Court, Tribunal, the High Court, Tribunal, Central Government Standing Counsel, the High Court, the Tribunal the, the Government Counsel, Department, Tribunal, the Appellate Tribunal, the North Regional Bench, Tribunal, the Hon'ble High Court's, Tribunal, the High Court's, Tribunal, the North Regional Bench, Tribunal, S.D.R., the North Regional Bench, SDR, Registry, the West Regional Bench, the High Court's, Tribunal, the High Court's, Tribunal, the High Court's, Tribunal, the Delhi High Court, the Supreme Court, Miles India Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Delhi High Court, Biblical, Bench, Tribunal, the High Court, the Supreme Court, the Delhi High Court, Tribunal, the High Court, the High Court's, Tribunal, The Hon'ble Supreme Court, Rewa Coalfields Ltd., State, the Supreme Court, the Supreme Court's, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Tribunal and the Hon'ble, Respondents, SDR, the Delhi High Court, the Tribunal on the limited, the High Court, Tribunal, SDR, Collr./82, the Collector of Customs, the Collector of Customs, The Collector of Customs, Refined Industrial Coconut Oil, M/s.Jain Export Pvt. Ltd., Civil Petitions, the High Court, Delhi High Court, SDR, the North Regional Bench's, Order C/248/85 NRB C/249/85 NRB, Limited Company, Bills of Entry, Customs, State Trading Corporation of India, The Collector of Customs and Excise, Ahmedabad, Industrial Coconut Oil, State Trading Corporation of India, the Customs Authorities, the Central Board of Excise &, the Central Government, M/s. Jain Shudh Vanaspati Ltd., Customs Bombay, M/s. Jain Shudh Vanaspati Ltd., the Central Board of Excise &, Board, Board, the Central Government, the Collector of Bombay, the Central Board of Excise &, Customs, Board, the Central Government, the Supreme Court, Tribunal, the Central Board of Excise, the Central Government, The Collector of Customs, M/s. Metro Exports Bombay, Tribunal, the Collector of Customs, Tribunal, the Delhi High Court, the High Court, Judges of, STC, Appellate Tribunal, STC, Tribunal, Tribunal, the Supreme Court, Hasmukhlal Gulabchand Modi, Shri B.V., the Assistant Collector, the Assistant Collector, the Import Control Order, a Letter of Credit, the Assistant Collector, the High Court, Board, the Import Control Order, 28.6.1982, the Import Policy, the Import Policy, Oils/Seeds ', Oils/Seeds, the State Trading Corporation of India (STC, the State Trading Corporation of India (STC, the Collector of Bombay, M/s Jam Shudh Vanaspati Ltd., M/s. Jain Shudh Vanaspati Ltd., the Central Board of Excise, Board, The Central Government, Board, the Government of India, the Bombay Custom House, the Customs Collectorate at Calcutta, the Bombay Collectorate, the Collector of Customs, the Import Policy, Departmental Representative, the Assistant Collector, Lordships, the Assistant Collector

GPE: New Delhi, Bombay, F.No, Bombay, New Delhi, Bombay, New Delhi, Singapore, Mo. 6, valorem, New Delhi, France, India, Bombay, Bombay, Bombay, Bombay, Bombay, Bombay, Bombay, Bombay, Kandla, Bombay, M.T., M.T., S.C., Kumar, Bombay, Bombay, Bombay, Delhi, Delhi, the Indian Railways, New Delhi, Delhi, Delhi, Bombay, Bombay, M.T., U.S., M.T., U.S., M.T., U.S., US, Orissa, S.T.C., Delhi, New Delhi, C.P.C., New Delhi, S.C., Delhi, Ramlal, Delhi, the State of Gujarat, Bombay, Bombay, M.T., import.19, S.C., Delhi, Delhi

PERSON: C/248, Shri Ashok Desai, Shri Desai, Shri Desai, Shri Desai, S.B. Wad, Revisionary, ELT, Shri Ashok Desai, Shri Desai, Shri Desai, Sachhar, Sachhar, Shri Pal, Shri Pal, Shri Pal, Mohamed Unimer, Shri Mody, Shri Kumar, Shri Desai, Shri Mody, Shri Pal, Shri Ashok Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Appendix 9, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Rs, Rs, Shri Desai, Shri Desai, Shri Desai, Bench, Madras, Cochin, Shri Desai, Shri H.G. Modi, Shri Modi, Rejoinder, Shri Desai, Shri Modi, Mahendra Singh Gill, Mahendra Singh GUI's, Shaikh Mohammed Omer, D.In, Order No, Shri Desai, Rs, Rs, Nos, Bench, Shri Desai, S.B. Wad, Fauja Singh Gill, Fauja Singh Gill, Devki Nandan Lal, Fauja Singh, Fauja Singh Glli, D.N. Lal, Fauja Singh Gill, Nandan Lal, Fauja Singh Gill, Lal, Shri Rawal, Howrah Municipality, Shri K.S. Dilipsinhji, Shri Dilipsinhji, Shri Dilipsinhji, Nos, Rajindar Sachar, D.R. Khanna, Justice S.B.Wad, Shri Desai, Desai, Shri Desai, Cus, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Cus, Collector, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Shri Desai, Khanna, Sachar J., Shri Pal, Shri Desai, Shri Desai, Shri Pal, justly.33, Shri Pal

LOC: the North Regional Bench, Collr, Calcutta Port, the West Regional Bench, the North Regional Bench, Policy, Policy, Kandla Port

ORDINAL: 4th, 5th, first, third, third, first, second, second, second, Firstly, Secondly, first, Firstly, Firstly, Secondly, third, second, firstly, secondly, thirdly

PRODUCT: IGM, Bench, Bench, Calcutta, Calcutta, Bench, Bench, J. 519, Bench, Respondent, Regional, Collectorates, Calcutta, 386, Oil', Collectorates

MONEY: 5342.369 M/Tons, 5,342.369 M/Ts, 587.25, 555

WORK_OF_ART: A.M. 81 Import Policy, Shri Pal, Shri Pal, Shri Pal's, Shri Pal, Shri Pal, Shri Pal, Shri Pal, Bench, Collector of Customs, Ahmedabad, Shri Pal, Collector of Central Excise, the Import Policy, Shri Pal, M.T., Policy and 1982

NORP: Kandla, Hon'ble, Hon'ble, Indian, M.T., M.T., M.T., Policy

PERCENT: 12-1/2%, 12-1/2%, 12 1/2%, 21 %, 40%, 15%, 185%, 103%, 105%, 5%, about 35%, about 40%, 12-1/2%, 35%, 1/2%, about 35%, 103%, little over 100%, 35%, 40%

TIME: 28.5.1982, under AM 1982, 28.5.1982

QUANTITY: 19,000/- per metric ton, 19000/- per metric tonne

FAC: Departmental, the Port of Kandla, Collectorate