Mumbai Court December 2002 Judgments

indocount Choongnam Textiles Vs. Commissioner of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. When the stay application was heard on 6^th September 2002, we had directed deposit of Rs. 16 lakhs of duty out of the total demand of Rs. 21.74 lakhs, noting that the matter appeared to be covered by the decision of the Tribunal in Parasrampuria International v. CCE (appeal E/2204/01-D).2. Counsel for the appellant today sought time of 15 days within which to make the payment. However, noting that the principal issues already covered and the only question is the imposition of penalty, we have, with consent of both sides, decided to take up the appeal itself.3. The appellant at the relevant time was 100% export oriented unit engaged in the manufacture of cotton and synthetic yarn. While it exported most of its production, it cleared part of it into the two buyers within the country i.e. what is referred to as domestic tariff area. The question for consideration in this appeal is the duty liable to be paid by the appellant on these goods and its consequent liability to penalty.4. It...

Phoenix Overseas P. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: 2003(162)ELT25(Bom); 2003(2)MhLj84

V.C. Daga, J.1. This petition is directed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, Mumbai ('CEGAT' for short) dated 20-4-1989, upholding the order of the Collector of Customs, except modification of reducing the redemption fine of Rs. 10 lakh to Rs. 5 lakh in respect of the order dated 13-6-1988.THE FACTS 2. The facts leading to filing of the petition in nutshell are as under, The petitioners are the exporters of 'Colour Picture Tubes' ('CPT' for short) to USSR. They were awarded contract for supply of CPT to USSR sometime in the month of December 1987. On 23rd February 1988, they entered into a contract with one M/s Samsung Co. Ltd. of Korea ('M/s Samsung' for short) for import of CPT to fulfil their obligation under the said contract. Accordingly, on 29-2-1988, the petitioners opened irrevocable Letter of Credit in favour of M/s Samsung for import of CPT.3. Upon publication of the new Import policy on 30th March 1988, petitioner No. 1 came to kn...

Modern Rubber Industries Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2003(2)ALLMR303; 2003(154)ELT571(Bom)

ORDERV.C, Daga, J. 1. The petitioner is a sole proprietary concern, inter alia, engaged in the business of retailing and retreading of tyres. The petitioner has filed this petition seeking declaration and consequent direction holding Customs Department liable to bear entire charges of the Central Warehousing Corporation ('CWC' for short) payable in respect of the petitioner's goods as and from the date of the final order of Customs, Excise and Gold (Control) Appellate Tribunal ('CEGAT' for short) dated 4th September, 1996 relying upon the judgment of the Apex Court in the case of Shipping Corporation of India Ltd. v. C.L. Jain Woolen Mills, : 2001(129)ELT561(SC) .The Facts :2. The facts, in nut shell, leading to the present petition, are as under :The petitioner filed Bill of Entry dated 20th May, 1994 seeking clearance of a consignment of 127.90 MT of scrap used rubber tyres for retreading valued at Rs. 4,07,599/- claiming assessment under Chapter Heading 4012.90 of the Customs Tariff...