Judgment Search Results Home > Cases Phrase: coast guard act 1978 section 27 losing ship or aircraft Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 9 results (0.263 seconds)

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

..... at new delhi confirmed the accounting of naval stores of pol to coast guard ships.4. notification no. 70/77 as amended from time to time exempts stores supplied to naval ships. coast guard force was constituted under indian coast guard act. the vessels of coast guard therefore belong to that force which are different from naval vessels. one ..... can take a strict view that the coast guard vessels are not naval vessels. further the ar4as filed by the appellant ..... mere suppression of fact does not necessarily mean there was intention to evade duty. 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. suppression of facts with intent to evade duty is not proved .....

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(94)ECC261

..... dispose of the appeals accordingly.6. all the demands of duty are beyond the normal period of limitation under section 11-a(1) of the central excise act. the allegation raised in the show-cause notices for invoking the extended period of limitation against the asscssees is that they suppressed/misdeclared facts with intent to ..... certified and provided by the assessees' cost accountants. the costing-related accounts of the assessees were audited by the respective cost accountants as per section 233b of the companies act, 1956. from the cost audit reports ("car", for short), rt-12 returns and other records, it appeared to the department that the value (of the yarn ..... 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. the rest of the appellants in the appeals before us are functionaries of the above manufacturing units and are challenging the penalties imposed on them under rule .....

Sudarshan Chemical Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

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

..... mfg. and formulators assn. of india, 2002-taxindiaonline-117-sc-cx, it was to overcome the effect of the markfed decision that amendments were effected by the finance act, 1996 to incorporate statutorily the substance of the circular.2. i find that the markfed decision has been followed by the tribunal in the following cases : - 3 ..... 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 viz., pesticide/insecticide fit for direct use." the show cause notices ..... to note that the revenue did not file an appeal against the above decision. instead, 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 .....

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

..... 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. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section 11 and the ..... table to the notification 64/95 as amended. this entry exempts from duty goods supplied as stores for consumption on board ships of the indian navy or coast guard. notice 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 ..... fact supplied to be fitted on to ships being constructed by goa shipyard for supply to navy or coast guard. the commissioner has confirmed this view and imposed penalty.3. it is contended by the appellant that engines were in act supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a .....

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... it 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. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the ..... the table to the notification 64/95 as amended. this entry exempts from duty goods supplied as stores for consumption on board ships of the indian navy or coast guard. notice 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 ..... goa shipyard for supply to navy or coast guard. the commissioner has confirmed this view and imposed penalty.3. it is contended by the appellant that engines were in fact supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new .....

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

..... relevant point of time of dispute was lying in the hands of the bank.4. 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 ..... commissioner of customs, mumbai . as regards the merits of the case, it was contended that 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 ..... is equal to the value of the smuggled goods shall be liable to confiscation. there is no such provision governing confiscation of sale proceeds. section 121 of the act does not contain any comparable provision. money which was originally sale proceeds of smuggled goods when it was passed on as consideration for other goods or services. thus, .....

Homa Engineering Works Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)11STJ28CESTAT(Mum.)bai

..... been held to be payable.2. as per facts on record, the appellants are engaged in the business of repairing, chipping, cleaning and painting of the vessels of coast guard, naval dock and ongc at mazagaon docks ltd. during the period 16.07.2001 to 30.09.2003, the appellants did such job under contract with their customers ..... by referring to the board's circular no.67/16/2003-st, dt.11.10.2003 and also by referring to the various provisions of major port trust act and finance act, 1994, held against the appellants and confirmed the demand as also imposed penalty.3. shri v. sridharan, ld. advocate arguing on behalf of the appellants has ..... booking and dispatching goods originating in the vessels in the port and intended for carriage by the neighbouring railways, or vice versa, as a railway administration under the indian railways act, 1890 (9 of 1890); (e) piloting, hauling, mooring, remooring, hooking, or measuring of vessels or any other service in respect of vessels; and. (f) developing and .....

Homa Engineering Works Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of rs 5,000/- imposed under section 77 of the finance act, 1944 @ rs 200/- per day, during which they failed to pay service tax.2. as per facts on record, the appellants are engaged in the business of repairing, chipping, cleaning and painting of the vessels of coast guard, naval dock and ongc at mazagaon docks ltd. during the period ..... authorities below by referring to the board's circular no.67/16/2003-st dated 11.10.2003 and also by referring to the various provisions of major port act and finance act, 1994, held against the appellants and confirmed the demand as also imposed penalty.3. shri v sridharan, ld. advocate arguing on behalf of the appellants has ..... submitted that clause 67 of the finance act, 1994 refers to "port service" as "any service rendered by a port or any person authorised by such port, in any manner, in relation to a vessel or .....

Chowgule Brothers Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(112)ELT280Tri(Mum.)bai

..... informed by their letter dated 26-6-1988 that without port clearance fishing trawlers have sailed off. efforts made to trace them failed. efforts were made through coast guards/naval authorities to locate the fishing trawlers and intercept them to any indian port for the purpose of assessing the catch and recover the cess due thereon, but ..... , it amounts to violation of fera. appellants have not given undertaking to pay the penalty on behalf of masters of fishing trawlers, under section 42 of customs act, 1962. appellants are sending the demand notice to the owner/charterers for payment of penalty. appellants are not liable to pay the penalty for masters of fishing ..... shri t.u. kholkar, manager of the appellant, shri anil sabharwal of m/s. ocean products and shipping ltd., visakhapatnam, were recorded under section 108 of customs act, 1962. statements of owner representatives of m/s. tropi trading pvt. ltd. and masters of the fishing trawlers of singapore could not be recorded due to their .....

Leonardo Villarico Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1992)LC217Tri(Mum.)bai

..... to imposition of personal penalty of rs. 1,00,000/- on the appellant under section 112(b) of the customs act.2. on the specific information received, the officers of dri with the help of the coast guards, intercepted vessel mv maersk clementine at the outer anchorage in the bombay harbour, on 7-2-1989 and searched the same ..... and raju. he could also not be attributed to have been carrying, removing, depositing, keeping, concealing, selling or purchasing the seized gold. harbouring would call for some specific act of keeping the goods out of detection, which the appellant had not done. then, to implicate the appellant, he has to be brought under the residue clause, "in ..... serious attempts appear to have been made to secure presence of mr. agha and mr. pinto for the purpose of recording statements under section 108 of the customs act, and the summons sent to them second time were not served though, they did receive the summonses initially issued. no cause for non-service is pleaded even before .....