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Mumbai Court January 2001 Judgments

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Jan 02 2001

Ansa Polymers Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jan-02-2001

Reported in: (2001)(129)ELT96Tri(Mum.)bai

1. Since, on careful examination of the records of the case, we find that this matter can be disposed of finally at this stage, we allow the present application for waiver of pre-deposit and proceed to consider and dispose of the appeal itself.2. The appeal is against order dated 25-8-2000 of the Commissioner of Customs, Kandla. The facts of the case are that the appellants are a unit established in the Kandla Free Trade Zone for the manufacture and 100% export of recycled plastic scrap; that they are entitled to exemption from payment of customs duty on raw materials imported for the purpose of such manufacture under Notification 133/94-Cus., dated 22-6-1994 as amended (subject, of course, to the conditions laid down thereunder); that they imported raw materials for the manufacture of recycled plastic scrap prior to the relevant date (12-5-1998); that there was a fire in their premises on the relevant date and the raw materials were destroyed in the fire; that they intimated the matt...


Jan 01 2001

Crown Shipping Agency Vs. Commissioner of Cus. (G)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jan-01-2001

Reported in: (2001)(74)ECC502

1. On hearing both sides it appeared that on a short point of law the main appeal itself could be disposed of. This was done.2. The appellants are a CHA. Their licence was revoked by the Commissioner of Customs (G), Mumbai. The operative portion of his order reads as under: "Now, therefore, I, G.K. Pillai, Commissioner of Customs (GEN), Mumbai, in exercise of the powers conferred under Sub-regulation (1) of Regulation 21 of the CHA Licensing Regulations, 1984 do hereby revoke the CHA Licence No. 11/427 held by M/s. Crown Shipping Agency, with immediate effect and also forfeit the sum of Rs. 25,000/-, which sum has been deposited towards the Security with the department." "Suspension or revocation of licence. - (1) The Commissioner may, subject to the provisions of Regulation 23, suspend or revoke the licence of a Custom House Agent so far as the jurisdiction of the Commissioner is concerned and also order for forfeiture of security on any of the following grounds :- (a) failure of the...


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