Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)LC375Tri(Delhi)
1.The respondents M/s. Polyurethene Footwears (P) Ltd. are manufacturers of parts of Footwear falling under Item 36(2) CET. In their classification list effective from 2-9-1983 they claimed exemption, with reference to the above said parts of footwear, under Notification No. 268/67-C.E., dated 1-12-1967 as amended. Their claim was that they had paid additional duty of customs under Section 3 of the Customs Tariff Act (CTA) with reference to imports of raw-materials used by them in the manufacture of parts of footwear (i.e.) Polyol and Isocyanate, under Item 15-A CET and they were therefore entitled to benefit under the above said notification. This claim was rejected by the Assistant Collector under his order dated 29-12-1983. On appeal the said order was set aside by the Collector of Central Excise (Appeals) under his order dated 12-3-1985. It is against the said order that the Collector of Central Excise, Pune has filed the present appeal.2. We have heard Shri K.C. Sachar for the Ap...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(34)ELT230TriDel
1. Shri Mansuk C. Bhatt, Daman filed a Revision Application dated 28.5.1982 under old Section 131 of the Customs Act to the Government of India and this has been transferred to the Tribunal in terms of Section 131 B ibid and is to be treated as an appeal to the Tribunal. This appeal is against the order No. F. ll-99/77-Pr.7697/8746 dated 18.4.1980 of the Deputy Collector of Customs and Central Excise, Goa as confirmed by the order No. 3/49-2/81/10 Goa, dated 20.11.1981 of the Appellate Collector of Customs, Bombay under which a penalty of Rs. 1,00,000/- was levied on Shri Mansuk C. Bhatt under Section 112 of the Customs Act as he was a person concerned in the importation of contraband goods valued at Rs. 9,58,696/- by the vessel 'Deepak Nawka' which was owned by him. The brief facts of the case are that the Customs officers at Betul boarded the vessel on 25.2.1977 following a receipt of information that this vessel was moving in a suspicious manner. They found S/Shri Ratan Jeevan Mach...
Tag this Judgment!Court : Delhi
Reported in : 33(1987)DLT133; 1987(32)ELT297(Del)
M.K. Chawla , J.1. Mr Martin Hans Peter, the petitioner, holder of a German Passport arrived at Calcutta Airport from Bangkok on 6-8-1986. He had a confirmed ticket for journey between Bangkok-Calcutta-Bombay and Zurich. The Customs Officers at Calcutta airport kept a secret watch on his movements. The petitioner became conscious of being suspected by the Customs Officers. He became further apprehensive when two of his associates were subjected to thorough search by the Customs officers. Out of the fright during the course of interrogation, the petitioner suddenly desired to back to Bangkok and, if not possible, to Katchmandu without baggage being examined by the Customs at Calcutta airport. 2. The Customs officers in order to be on the safe side recorded the statements of Mrs. Tanima Datta, the I.A.A.I lady receptionist and Miss Denaz Bhesania, ground hostage of Thai Airlines, who disclosed that the petitioner, in order to avoid customs check at Calcutta airport requested for help fro...
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