Clearing - Year 1998 - Judgments

Feb 18 1998 (TRI)

M.M. Clearing Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-18-1998

Reported in: (1999)(113)ELT241Tri(Mum.)bai

..... to their import consignments they will act as a liasioning agency between work related to clearing of import consignments the ld counsel further referred to a bill of m s ganesh ..... appellants after taking suitable safeguards as deemed necessary to facilitate proper investigation it is made clear that this direction to set aside the suspension order is without prejudice to the right .....

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Feb 19 1998 (HC)

Commissioner of Income-tax Vs. International Clearing and Shipping Age ...

Court: Chennai

Decided on: Feb-19-1998

Reported in: [2000]241ITR172(Mad)

..... similar plea had been accepted in respect of another shipping and clearing agency by the appellate tribunal bombay bench d 3 learned ..... that case the bombay high court held that the activity of clearing forwarding and shipping agents does not amount to a profession ..... holding that the assessee which admittedly carries on the business of clearing and shipping agents is entitled to be taxed at rates .....

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Oct 20 1998 (HC)

Commissioner of Income-tax Vs. International Clearing and Shipping Age ...

Court: Chennai

Decided on: Oct-20-1998

Reported in: [2000]242ITR426(Mad)

..... the earlier assessment years held that the activities of a customs clearing and forwarding agent require knowledge of customs law and port regulations ..... to 2094 of 1984 dated february 19 1998 cit v international clearing and shipping agency 2000 241itr172 mad in the abovesaid case ..... fjr 387 held that page 174 the assistance rendered by the clearing and shipping agent to those who import or export by .....

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May 28 1998 (TRI)

V.i.P. Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-1998

Reported in: (1998)(102)ELT476TriDel

..... 3 we have considered the submissions of both sides we note that the applicants have clearly stated that the legal matters of the nagpur unit were being looked after at nagpur .....

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May 29 1998 (TRI)

Western India Plywoods Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: May-29-1998

Reported in: (1998)(61)ECC622

..... of varying thicknesses density and does not have a core of any other material as clearly indicated in the explanation c to heading 44 11 in hsn this product has a .....

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May 29 1998 (TRI)

Moonlight Overseas Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-29-1998

Reported in: (1999)(112)ELT562TriDel

..... the option illusory ii a proviso has been added to the clause for making it clear that the fine in lieu of confiscation shall not exceed the market price of the .....

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May 29 1998 (TRI)

Collector of Central Excise Vs. Srf Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-29-1998

Reported in: (1998)(103)ELT681TriDel

..... intermediate products in the manufacture of mixtures of fluoron 11 and fluoron 12 which were cleared on payment of duty and applying the provisions of rule 57d to the case hence .....

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May 29 1998 (TRI)

New Vikram Cement Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-29-1998

Reported in: (1998)(61)ECC247

..... and on the test of marketability para 17 of the m p high court judgment clearly sets out that since there were divergent views of courts raising bona fide doubt in .....

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May 28 1998 (TRI)

Brindavan Alloys Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: May-28-1998

Reported in: (1998)(61)ECC155

..... or destroyed at any time before the clearance for home consumption the above passage will clearly show that loss which took place before the clearance for home consumption would be the .....

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May 27 1998 (TRI)

Commissioner of Central Excise Vs. Mil Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: May-27-1998

Reported in: (1998)(60)ECC660

..... devi polymers pvt ltd cited supra the board itself has in the circular cited supra clearly indicated that since the mould is capable of repeated commercial exploitation in manufacturing process therefore .....

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