Mumbai Court January 2008 Judgments
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Lacure Pharmaceuticals Ltd. and Vs. Commissioner of Customs (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-02-2008
Reported in: (2008)(127)ECC152
1. By the impugned order, the Commissioner of Customs has confirmed a duty demand of Rs. 32,73,032/- on Tetracycline Hydrochloride imported by the appellants herein, who are manufacturers of granules and capsules of Tetracycline Hydrochloride for the reason that he has found that the granules were cleared in the DTA as rejects, when they were prime quality goods and therefore they were not entitled to the benefit of duty free exemption to the imported Tetracycline Hydrochloride in terms of Notification No 53/97-Cus dated 3.6.1997, and has ordered recovery of the amount together with interest @20% per annum as per Section 28 AB of the Customs Act, 1962 and imposed penalties of Rs 3.00 lakhs and Rs 1.5 lakhs respectively on the manufacturer and its Managing Director under the provisions of Section 112 (a) and (b) of the Customs Act, 1962.2. We have heard both the sides. We find that the case of the department that the goods in question were prime quality goods and not rejects, is based ...
Commissioner of Customs Vs. Balaji Impex
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-02-2008
Reported in: (2008)(127)ECC73
1. The revenue seeks enhancement of the amounts of redemption fine and penalty imposed upon the respondents herein by the Commissioner on the ground that the quantum is too low.2. The goods in question are old and used car diesel engines and used car seats.3. The Commissioner has relied upon a market enquiry to arrive at the margin of profit in respect of used diesel engine as approximately 100% and for used car seats the margin of profit has been brought down, based on market enquiry to about 25%. According to revenue, the market enquiry, carried out by the department is about Toyota, Nissan, Isuzu car diesel engines of 1500 CC and 2000 CC capacity and the prices of these goods have been kept in view to arrive at the margin of profit of the imported goods without any details as to make, capacity, year of manufacture and specification of the imported goods.4. There is nothing forthcoming in the appeal filed by the revenue as to how the department contends that the goods imported are v...
Commissioner of Customs (imp) Vs. L.K. Steel Factory P. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-02-2008
Reported in: (2008)(225)ELT113Tri(Mum.)bai
1. The brief facts of the case are that the appellants filed a bill of entry dated 26.7.2006 for clearance of silk fabrics and apart from applicable customs duty paid special additional duty at the rate of 4% and cleared the goods accordingly. Later on they realized that the special additional duty at the rate of 4% was exempted under notification 20/06 dated 1.3.2006. They accordingly filed a refund claim of Rs. 1,68,063/- being the excess amount paid. The claim was rejected by the original authority on the ground that once the assessment order has not been challenged a refund claim cannot be filed in view of the Apex Court decision in the case of Priya Blue 2004 (172) ELT 145. On appeal the Commissioner (Appeals) held that since SAD was exempted by notification at the material time, the payment thereon is clearly accidental slip on the part of the appellant which being a clerical error can be rectified under Section 154 of the Customs Act and he accordingly remanded the case back to...
The Sanjivani (Taki) Ssk Ltd. Vs. Commissioner of Customs and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-01-2008
Reported in: (2008)12STJ406CESTAT(Mum.)bai
1. We have heard both sides on the application for waiver of pre-deposit of service tax amount of Rs. 3,44,025/- covering the period from March, 2003 to July, 2006 and penalty of Rs. 25,000/-.Service tax has been levied upon the applicants herein on the ground that they were providing services of manpower recruitment agency to M/s. Bajaj Organics Limited.2. It has been verified and found that the staff of the applicant herein was loaned to M/s. Bajaj Organics Limited for carrying on its manufacturing / production activities. Until 16/06/2005 the definition of "manpower recruitment agency" was "any commercial concern engaged in providing any services, directly or indirectly, in any manner for recruitment of manpower, to a client." Prima facie, the supply of manpower by the applicant to M/s. Bajaj Organics Limited will not amount to 'recruitment of manpower'. However, w.e.f. 16/06/2005 service tax was leviable on "manpower recruitment or supply agency" which means "any commercial concer...
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