Mumbai Court May 2006 Judgments

P.B. Nair C and F Pvt. Ltd. Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC535

1. Vide impugned order, the Commissioner of Customs (General), New Customs House, Mumbai, has ordered suspension of CHA licence held by the appellants herein with effect from 14/12/2005, in exercise of powers conferred under Regulations 20(2) of the CHA Licensing Regulations (CHALR) 2004.3. The reason for suspension, as stated in the impugned order is that the appellants had cleared several imported consignments on behalf of the importers M/s. Venkateshwara Hatcheries Ltd., and M/s. Venky India Ltd., under the direct delivery mode at the Air Cargo Complex, Sahar, Mumbai, by affixing forged cash duty paid stamps on the relevant Bills of Entry, without payment of Customs duty at the time of final assessment of the goods, thereby deliberately causing loss to the revenue.4. The appellants, who are represented by the Ld. Counsel, submit that it was one of their former employees Shri Sanjay Shinde, who had collected the amounts payable as duty from the CHA and misappropriated the money and ...

Neha Intercontinental (P) Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants herein filed five bills of entry during the period between 26-4-2004 and 24-5-2004 for clearance of 16,000 sets of San brand Air-Conditioners imported from China under a contract, declaring the value as US $ 85 per piece. The uniform value declared for 4 different models was disputed on the ground that the appellants had not opened letter of credit; that no quantity discount was shown to have been given by the foreign supplier to any other buyer and that the appellants did not produce the manufacturer's invoice, on the basis of NIDB data purported to be for similar model of same tonnage and same country of origin. It was proposed to increase the value for model No.KFR-51 GW to Rs. 9,100/- CIF, for model KFR 61-GW to Rs. 13,325/- CIF, for model K-66 GW to Rs. 14,000/- CIF and for Model ASW-24 to Rs. 14,000/- CIF per piece. A quantity discount of 10% was proposed and thereafter the values for the models were enhanced to Rs. 8190/-, Rs. 11,993/-, Rs. 12,500/- and Rs. 12...

Bajaj Electricals Ltd. Vs. Canara Bank and anr.

Court: DRAT Mumbai

Reported in: IV(2006)BC144

1. The short but important question, which arises in this appeal for decision is about the appropriation of a sum of Rs. 7,67,821/- which was deposited under Section 21 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as the "RDB Act').2. The respondent Bank had filed original application for recovery of debt from the appellants, which was decreed by the DRT. Against the said decree, the appellants had come in appeal before this Tribunal, which was dismissed by an order dated 14.1.2005. During the pendency of the appeal, the appellants were directed to deposit a sum of Rs. 7,67,821/- being seventy-five per cent of the debt payable by the appellants to the respondent Bank under Section 21 of the RDB Act.After the said amount was deposited, it was invested in FDR in the name of the Registrar, DRAT, Mumbai with the respondent Bank on 25.2.2004.Now respondent Bank has filed praecipe in the appeal seeking directions for appropriating the a...

Asstt. Cit (Osd), 26(L), Mumbai Vs. Sharadkumar D. Parikh

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)8SOT664(Mum.)

All these appeals are heard together and are being disposed of by this consolidated order for the sake of brevity and convenience.In all these appeals the common issue involved is with regard to the relief granted under section 89(1) of the Income Tax Act, 1961. The brief common facts are that the all assessees took voluntary retirement under the Voluntary Retirement Scheme (VRS) offered by the employer.The VRS was offered under a Special Scheme of VRS framed in accordance with the guidelines prescribed and approved by the Competent Authority.The assessees received amount under the special VRS package over and above the regular retirement benefits. The assessees claimed exemption under section 10(10C) of the Income Tax Act, 1961 on the said VRS amount. The assessee claimed, on taxable portion of the component, relief in the return of income under section 89(1). The assessing officer declined the relief under section 89(1) of the Act to the assessees on the following grounds: "(a) that...

The Commissioner of Customs Vs. Reliance Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(109)ECC575

1. Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has rejected the revenue's appeal before him against the order of the Assistant Commissioner of Customs, revenue has preferred the said appeals. As per facts on record, the respondents imported a consignment of Propylene from USA and filed advance Bill of Entry, which was provisionally assessed by the department and Customs duty was paid as per the rate of duty and rate of exchange as applicable on the relevant date i.e. on 28/02/97. When the vessel ultimately arrived at Surat on 01/03/97, the Bill of Entry was re-assessed on the basis of rate of duty and rate of exchange as applicable on 01/03/97. The re-assessed quantum of duty required to be paid was lower than the duty already paid by the respondents.2. Identical are the facts in the second case of importation of Paraxylene.3. As the duty finally assessed was lower than the duty provisionally paid by the appellants, the refund claim of excess dut...

Commissioner of C. Ex. Vs. Radhaballabh Silk Mills Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The revenue is in appeal against an order dated 21-9-2004 passed by the Commissioner (Appeals), Central Excise, Mumbai-IV.3. The issue involved in the appeal is classification of goods and payment of duty thereon.4. The brief facts of the case are that the respondent unit is engaged in the Pressing/Manufacture of yarn of various types including multifolded yarn. The same is manufactured by passing two or more than two yarns through water and/or Airjet in machines wherein filaments of input yarns are mingled together with Pressure of Air. Thereafter the same are passed through stabilizing zone (healer) and wound on cops.5. The disputed goods of the respondent unit were treated as an exempted product by the Central Excise authorities and was considered to be not a 'texturised yarn' on the basis of various test reports of departmental Dy. Chief Chemist & of SASMIRA till October 2000. However, in October 2000, the excise authorities took samples of above product again and send it t...

Shri Chandrakant K. Zangda, Vs. the Commissioner of Customs (Adj)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(109)ECC448

1. The dispute in the present appeal relates to under valuation of the import of electronic components by three firms, M/s. Martwin Sales Agency, M/s. Martwin Electronics and M/s. Rachna Electronics, with the appellants being the Proprietor of all the firms. The said charge and findings of the under valuation of the goods are based upon the export declaration made by the exporter firms in Hong Kong to the Government of Hong Kong. The said documents were obtained by the Customs through Custom department of Hong Kong. By relying upon such documents the adjudicating authority has observed that they cannot be called extraneous documents. On the other hand, the appellants had contended that the same are photocopies of the documents filed by the supplier and are not original copy and, as such, held by the Hon'ble Supreme Court in the case of Collector of Customs, Mumbai v. East Punjab Traders, documents. The Commissioner has also observed that the consignment cleared from Air Cargo Complex,...

Kinetic Engg. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. Shri Vishal Agarwal, ld. Chartered Accountant, appearing for the appellants states that the appellants received the material from the principal manufacturer for job work and returned the same without payment of duty following the procedure under Rule 4(5)(a) of the Cenvat Credit Rules, 2001 prescribed for such job work. The appellants also used some inputs received by them directly for the said job work, on which the input duty credit was taken by them. The Department has disallowed the credit. Hence this appeal.3. Shri Vishal Agarwal, C.A. submits that the Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. v. CCE, Pune considered a similar situation under the erstwhile Rule 57F and came to the conclusion that the inputs used in manufacture of final products cleared without payment of duty after job work, cannot be considered as used in exempted goods, and hence allowed to take credit of input duty. Hence, I am of the view that the present case is squarely cov...

Vishnu Dyeing and Printing Works Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(110)ECC209

1. The application for waiver of pre-deposit of duty of Rs. 1,29,033.60, confirmed against the applicants herein, on MMF Rayon Embroidery Fabrics Dyed during the period December 1995 to January 1996, arising out of the order of the Commissioner of Central Excise (Appeals), Mumbai, as a result of classification of the goods under Chapter Heading 54.06 of the First Schedule to the Central Excise Tariff Act, 1985 sub-heading 5805.19, is allowed, as we find that a strong prima facie for waiver has been made out on the basis of this Tribunal order in Beauty Art Dyers & Cleaners Pvt. Ltd. v. CCE, Mumbai . We note that even though the D.R. draws our attention to thefinding of the Commissioner of Central Excise (Appeals) that the applicant has not produced any evidence to show that the goods embroidered were in piece, so as to classify the goods under Heading 58.05, the very fact that these are admittedly embroidered fabrics would prima facie indicate that they would fall for classificati...

Aditya Fuels Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The dispute in the present appeal relates to correct value of "White Cane Sugar" imported by the appellants.2. As per facts on record, the appellants entered into a contract with M/s. Cargill International S.A., Geneva, on 23-4-99 for import of about 10,000 MTs of White Cane Sugar @ US $ 195 PMT. The said contract was entered into through M/s. Rasex Traders, Mumbai, who acted as broker on behalf of the Car-gill (India) Pvt. Ltd. The terms of payment; as per the said contract, were under irrecoverable L/C payable at site upon the presentation of documents. The contract was confirmed by the appellants vide their letter dated 26-4-99 and cheque for an amount of Rs. 16,77,000/- as security was sent.3. As per the appellants, they were not in a position to open the L/C immediately in favour of the Cargil (I) Pvt. Ltd. and, as such, they brought Wajilam Exports (Singapore) Pte Ltd. who agreed to open the L/C in favour of Cargil on behalf of the appellant, subject to the appellants paying ...