Judgment Search Results Home > Cases Phrase: coast guard act 1978 section 119 petitions to central government or director general against findings and sentences Court: customs excise and service tax appellate tribunal cestat mumbai

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from the duty of customs by virtue of any notification of the government of india from the whole of additional duty leviable thereon under section 9a of the customs tariff act: all goods imported into india by a 100% eou or a unit working in a free trade zone and exempted from basic customs duty are also exempt from additional duty in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest ..... a show cause notice came to be issued on 20-8-2003 to the appellants by the additional director general, dgcei to show cause as to why the duty of customs totaling at rs. ..... it was the duty of the fact finding authority to consider each and every material, whether for or against the assessee. ..... " section 5(1) as amended with effect from january, 1978, provides that "the tax shall be levied, at such rate, not exceeding thirteen per cent... ..... prior to january 1,1978, the provision to sub-section (1) of section 5 provided that "the state government may, from time to time by notification...fix a higher rate not exceeding thirteen per cent or any lower rate of tax. ..... they do not at all purport to have any retrospective effect and, therefore they could not affect the operation of the earlier notifications dated may 23, 1977, until they came into force on january 1, 1978. ..... both the notification dated december 29, 1977, are in express terms made with effect from january 1, 1978. .....

Indian Oil Corporation Ltd. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(170)ELT554Tri(Mum.)bai

..... coast guard force was constituted under indian coast guard act. ..... the appellants were under the honest impression that supplies made to coast guard vessels, at the behest of indian nevy also are entitled for duty free bunker. ..... one can take a strict view that the coast guard vessels are not naval vessels. ..... at the material time the coast guard vessels were chartered by indian nevy. ..... the vessels of coast guard therefore belong to that force which are different from naval vessels. ..... the chief of naval staff, naval head quarters at new delhi confirmed the accounting of naval stores of pol to coast guard ships.4. ..... the appellant a public sector undertaking supplied bunkers to coast guard vessels claiming benefit of general exemption no. .....

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(94)ECC261

manufacturers of cotton yarn, cellulosic spun yarn, non-cellulosic spun yarn, cotton fabrics man-made fabrics they are mainly aggrieved by the demands of duty confirmed against them in the impugned orders passed by the commissioner of central excise in adjudication of show-cause notices invoking the extended period of limitation under the proviso to sub-section (1) of section 11a of the central excise act. ..... all the demands of duty raised on the main appellants are based on findings, against them, of undervalutation of goods and consequential short-payment of duty.the adjudicating authority has also rejected the assessees' plea of time-bar and has justified the invocation of extended period of limitation by holding that they had suppressed or misdeclared material facts with intent to evade payment of duty. ..... 354/81/2000-tru dated 3.6.2000 (para 21) that for valuing goods which are captively consumed, the general principles of costing would be adopted for applying rule 8. ..... the short question involved in the remaining appeals is whether any penalty was liable to be imposed on the appellants under rule 209a of the central excise rules, 1944 we find that, in any of these cases, the sine qua non of penalty under the said rule has not been established against the appellants inasmuch as the lower authority has not found that these appellants acquired possession of, or otherwise dealt with, any excisable goods in any manner .....

HusaIn Haji Haroon Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(24)LC392Tri(Mum.)bai

..... fresh show cause notice was issued directing the applicant to show cause as to why his appeal should not be rejected for non-deposit in terms of section 129e of the customs act and the matter was listed for hearing on 30th december, 1985. ..... vests with the tribunal.17 in the instant case, on the date on which the appeal was listed for showing cause against the dismissal, if the appellant had appeared and requested for extension of time, probably the tribunal would have granted his request. ..... rejection of the applicant's appeal by the tribunal, the applicant had approached the hon 'ble gujarat high court at ahmedabad and obtained the order for the release of the vessel on payment of the redemption fine, while the appeal against the levy of penalty by the collector was still out of and therefore he would pray the tribunal to restore his appeal to the original registry no. ..... the difference of opinion between the two learned members of the west regional bench, the president assigned this matter to me for disposal under section 129c(5) of the customs act, 1962.notices of hearing were issued to both sides by registered post on 13-8-1987. ..... we find that rule 20 is not applicable to the appeal in question as it was not dismissed for default on the part of the applicant and therefore the question of its restoration after satisfying the tribunal regarding the applicant's non-appearance does ..... we questioned gajjar to find out as to under what provisions the applicant was praying for restoration of .....

Sudarshan Chemical Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT214Tri(Mum.)bai

..... the cbec issued an order under section 37b of the central excise act, on 27/07/95 to order that "addition of chemicals and other ingredients like inert carriers or solvents and also surface active, dispersing and stabilising agents to presticidal chemicals in highly concentrated from would amount manufacture within the meaning of section 2(f) of the act, since it results in the emergence of a new and distinct product having different properties ..... the markfed decision itself recognizes that the end user use the formulation grade either directly or after addition of water.4) from the findings of the lower authorities it emerges that the process of conversion from technical grade pesticide to formulation grade pesticide resulting in a new commercial product with distinct and different use is not only a sophisticated process but is also an irreversible process.5) there are a number of apex court decisions, the ..... these decisions of the apex court, it appears that tribunal's decision in markfed (supra) cannot yet be taken as a binding precedent apart from the fact that two civil appeals against tribunal orders which followed markfed have been admitted by the apex court and that the decision in these cases are awaited.8. ..... i note that after making the initial blunder of not appealing against the decision of the tribunal in markfed (supra) on the ground of insubstantial revenue involved in that the case, the department has been doggedly pursuing the matter to overcome the said tribunal .....

Sri Mulchand Phoolchand JaIn Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(13)LC101Tri(Mum.)bai

..... the income-tax authorities.as regards the liability of the silver ingots to confiscation, the board did observe that bombay is near the coast of india and further observed: that a particular article would become liable to confiscation under section 113(c) or not is whether the article was found near the coast for the purpose of being exported from a place other than a land customs station or a customs port appointed for the loading ..... finding that all the 89 silver ingots in question were brought to kamathipura which is near the sea coast of india and were attempted to be smuggled out of india in contravention of the provisions of section 113(c) of the customs act ..... by the appellant in his letter dated 19.12.1966 was that he was an honest businessman and he was prepared to produce the books of account and the central excise authorities could even check his account but did not choose to produce the books of ..... in case the revision petition is decided against the petitioner, the concerned respondents shall not dispose of the silver ingots in question for a period of 3 months from the date of service of the order in revision ..... 7.6.1978 passed by the government of india had been set aside by the high court of bombay as per the consent memo, it is not necessary for us to refer to the findings of the government of ..... neither shri lokhandwalla nor his servants who were alleged to be on guard duty, disclosed either at the time of seizure or subsequent to it, that the silver ingots were belonging .....

Kirloskar Oil Engines Ltd. Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(148)ELT1006Tri(Mum.)bai

..... section comes in part x of the act relating to safety and is only applicable to that part.further, the provisions of the merchant shipping act, which has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act ..... purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section 11 and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. ..... appellant demanded duty and proposed penalty on the ground that the engine that were supplied were not stores for consumption on board ships of the indian navy or coast guard, but were in fact supplied to be fitted on to ships being constructed by goa shipyard for supply to navy or coast guard. ..... penalty was not imposable because the appellant bona fide pleaded that the goods were meant for use on board the vessel on the navy or coast guard ship stores. ..... be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for ..... counsel for the applicant states that no declaration was filed and contends that the commissioner is bound by the terms of the notice and if she finds that the notice was defective with regard to the applicability of extended period she ..... not find it possible .....

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... issued to the appellant demanded duty and proposed penalty on the ground that the engine that were supplied were not stores for consumption on board ships of the indian navy or coast guard, but were in fact supplied to be fitted on to ships being constructed by goa shipyard for supply to navy or coast guard. ..... is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. ..... the provisions of the merchant shipping act, which has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act. ..... is contended that penalty was not imposable because the appellant bona fide pleaded that the goods were meant for use on board the vessel on the navy or coast guard ship stores. ..... would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for immediate fitting ..... counsel for the applicant states that no declaration was filed and contends that the commissioner is bound by the terms of the notice and if she finds that the notice was defective with regard to the applicability of extended period she could not impose ..... we do not find it possible to .....

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(69)ECC109

..... prior specific intelligence, on 25.5.1997, the directorate of revenue intelligence and the coast guard in a joint operation intercepted a country craft ..... appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper and every memorandum of appeal should be signed and verified by the principal officer duly authorised to sign memorandum of appeal and arguments but the counsel in this respect as general prayer made in the appeal could not and will not substitute the ..... section 129a of the customs act provides as follows: (i) any person aggrieved by any of the following orders may appeal to the appellate tribunal against such orders: when the law of the land is that the moneys deposited in the bank becomes ..... in all the transactions of this nature it will be difficult to find a mathematical position in collecting the evidence and collating the facts of the participation of the collaborators as was observed by the supreme court in d.bhoormull's case ..... argued by shri chatterjee against the seizure, a writ petition was filed in the high court and the matter was also taken ..... acts are not cited before original or appellate authorities appointed under the customs act, 1962 or the central excise act ,1944, but there the courts and the tribunals would rely upon those judgments which deal with comparable acts ..... and the government of india could file appeals ..... existing customs act 1978. .....

Wall Street Finance Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(209)ELT427Tri(Mum.)bai

..... the provisions of section 121 and section 120 was introduced in the customs act, 1962 as a fresh provisions and the object was to effectively deal with menace of the smuggling and confiscate the smuggled goods not withstanding any change in form, etc.accordingly, it was submitted that it is a fit case where the tribunal should invoke the application of "mischief rule", which states - "that for the sure and true interpretation of all statutes in general (be they penal ..... the couse of action arose on 21/05/97, when the dri and coast guard in a joint operation intercepted a country craft titled "ya hajipur".the rummaging of the craft resulted in the recovery of 140 travelers' cheques of foreign currency, totally valued at equivalent ..... tribunal held that when the pay order issued to the appellant's money changer was presented to the bank, pending payments against pay order, it kept the money in a separate account.the money also acquired the character of the proceeds of sale ..... tribunal was challenged by the appellants before the hon'ble high court of mumbai by way of writ petition no.493/00 and stands disposed of by the hon'ble high court vide its order dated 25/04/06. ..... case the matter has been specifically remanded by the hon'ble high court after holding that the appellants have locus standi to file the present appeal and as such, we find that the ratio of the larger bench is not applicable and by implication, is deemed to have been over ruled.17. ..... such provision governing confiscation of .....