Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Feb-07-2002
Reported in : (2002)(141)ELT664Tri(Kol.)kata
..... , though strictly speaking the onus to do so was not upon them inasmuch as the goods in question are non-notified items under the provisions of section 123 of the act or under chapter iva of the act. i fully agree with the submissions made by the ld. advs. that the impugned orders confiscating the metal scrap have been passed on the basis ..... ashoke bhattacharjee, ld. adv. appearing for the other two appellants submit that the metal scrap is a non-notified item under the provisions of section 123 of the customs act, 1962 and chapter iva of the customs act. as such the burden to prove that the goods are smuggled lies upon the revenue. in the present case the authorities have not placed on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Feb-18-2002
Reported in : (2002)(81)ECC733
..... of which refund has been rejected by the deputy commissioner, we find that it is well-settled law that the amounts deposited in terms of provisions of section 35f of the act are neither hit by limitation nor by unjust enrichment. in fact, we find that the deputy commissioner has observed that even if the incidence of duty ..... the revenue before higher appellate forum. as such admittedly the appellants became entitled to refund of duty amount deposited by them in terms of provisions of section 35f of the central excise act, 1944, which requires the appellants to deposit the amount as a pre-condition of hearing of their appeal unless the same is dispensed with by ..... them. the appellants during the pendency of the appeal before the tribunal had deposited the amount of rs. 3,02,869/-, in terms of provisions of section 35f of the central excise act, 1944. with allowing of their appeal, they became entitled to the refund of the said amount, for which purposes they approached the revenue. inasmuch as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : May-03-2002
Reported in : (2003)(151)ELT94Tri(Kol.)kata
..... smuggled origin/being smuggled; that the link between the seller, the purchaser and the goods must be established. however, on going through the provisions of section 121 of the customs act, i find that some provide for confiscation of sale proceed of smuggled goods where any smuggled goods are sold by a person having knowledge or reason ..... some of the life saving medicines were purchased from the shop of the appellant. thereafter, the army personnel searched the shop-cum-residence of the appellant and recovered indian currency of rs. 4,77,000/- (rupees four lakhs seventy-seven thousand only). no other ..... heard shri sudhir mehta, ld. advocate, for the appellant and shri a.k. mondal, ld. jdr, for the revenue.2. as per facts on record, the army personnel apprehended 36 (thirty six) porters on 9-8-2001 along with medicines of indian origin and myanmar currency. on interrogation of these porters, two of them claimed that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jul-19-2002
Reported in : (2002)LC631Tri(Kol.)kata
..... the adjudicating authority after determination of demand of duty leviable on the second-hand machine.31. i have considered the submissions of both the sides. section 111(d) of the customs act provides that any goods which are imported or attempted to be imported or are brought within indian customs waters for the purposes of being imported, ..... been imposed upon dr. kamal kr.dutta, director of m/s. tanya diagnostic centre under section 112(b) of the customs act, 1962. penalty of rs. 10,000/- (rupees ten thousand) has been imposed on shri arun saini, another director of m/s. tanya diagnostic centre and ..... hundred thirty-two) has also been confirmed against the said appellant under the provisions of section 28(2) of the customs act, 1962. penalty of equivalent amount has been imposed upon m/s. tanya diagnostic centre under the provisions of section 114a of the customs act. in addition personal penalty of rs. 5,00,000/- (rupees five lakhs) has .....
Tag this Judgment!