Consignment - Year 2002 - Judgments

Apr 05 2002 (TRI)

S.P. Goyal Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-05-2002

Reported in: (2002)82ITD85(Mum.)

..... 1992 which was not readable due to punching hole had been channelised through the consignment account 5 during the course of reassessment proceedings the assessee filed the following explanation ..... physical verification of stock due to disturbances disputes of partners proper information on account of consignment sales was not passed on to the concerned accountant though the said information from .....

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Jun 18 2002 (TRI)

Bansal Industries Vs. Commissioner of Customs

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

Decided on: Jun-18-2002

Reported in: (2002)(83)ECC544

..... containers thus it appeared that he was not clear about the exact meaning of a consignment the advocate submitted that waste waste normally consists of goods of different dimensions different thickness ..... and quality in different packages as regards tin plates the material can be classified into consignments of uniform size quality and finish all packages contain sheets of uniform dimensions quality .....

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Jul 26 2002 (TRI)

Unisindo Trading Pvt. Ltd. Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Jul-26-2002

Reported in: (2003)(153)ELT81Tri(Bang.)

..... ltd singapore herein after referred to as m s unisindo the consignment arrived in chennai port but subsequently it was got transferred ..... the material on record that vikram had arranged to get the consignment which was shipped to have landed at sea port of madras ..... custom house at para 11 chapter 5 provides when a given consignment comprises both offending and non offending goods placed separately it is .....

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Apr 30 2002 (TRI)

Sanjiv Goyal and M.P. Uni-magna Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-30-2002

Reported in: (2002)(83)ECC424

..... company is aggrieved by the rest of the commissioner s order the company imported two consignments of components of computerised axial tomography scanner for short ct scanner from a japanese ..... contained in the goods imported the adjudicating authority obviously has not categorically found that the consignments did contain software or manuals without a clear finding that software and manuals formed a .....

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May 28 2002 (TRI)

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-2002

Reported in: (2002)(82)ECC436

..... goods were cleared after inspection by the customs authorities items imported under any of the consignments would not have been enough to make ctv sets therefore the assessee could have declared ..... complete epabx was brought and clearance was sought at different customs stations by splitting the consignments but in the present case the components have been imported with the intention of only .....

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May 28 2002 (TRI)

Sony India Ltd. Vs. Cc, Icd

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-28-2002

Reported in: (2002)(103)LC288Tri(Delhi)

..... goods were cleared after inspection by the customs authorities items imported under any of the consignments would not have been enough to make ctv sets therefore the assessee could have declared ..... complete epabx was bought and clearance was sought at different customs stations by splitting the consignments but in the present case the components have been imported with the intention of only .....

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Jun 17 2002 (HC)

Navneet Kumar Didwania Vs. Commissioner of Customs (Port) and ors.

Court: Kolkata

Decided on: Jun-17-2002

Reported in: (2002)3CALLT601(HC),2003(86)ECC182,2002(145)ELT6(Cal)

..... agent namely shipping corporation of india and international clearing and shipping agency before the consignments could be removed from containers and stored in the customs bonded warehouse under section ..... unjustified and therefore without jurisdiction the disability inability of the importer to clear the consignments during the adjudication period is covered by the judgment of the supreme court in .....

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Apr 19 2002 (TRI)

Kothari Filaments Vs. Commissioner of Customs (Port),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on: Apr-19-2002

Reported in: (2002)LC758Tri(Kol.)kata

..... be achieved through concealment of its identify from various authorities by mis declaring the consignment as exclusively of lithopone thus passing off the tetracycline packets also as lithopone packets ..... clear that there was definite intention to conceal tetracycline tetracycline was concealed in the consignment declared as lithopone and chits of paper indicating the goods as tetracycline were kept .....

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Mar 08 2002 (TRI)

Lalit Kumar JaIn Vs. Cto/Central Section and ors.

Court: Sales Tax Tribunal STT West Bengal

Decided on: Mar-08-2002

Reported in: (2002)128STC614Tribunal

..... rule 214b prescribes the restrictions and conditions for transporting any consignment of goods from one place in west bengal to any ..... under rule 212 there is provision for actual verification of consignment of goods regarding description quantity weight or value with the ..... or the accessories have been given in the challan two consignments covering two packages that were found had not been covered .....

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Jul 18 2002 (HC)

Prakash Roadlines Ltd. Vs. Shree Jagannath Weavers' Co-operative Spinn ...

Court: Orissa

Decided on: Jul-18-2002

Reported in: AIR2003Ori17; 2002(II)OLR358

..... p c hereinafter the question falls for determination is whether the conditions incorporated in the consignment note can confer jurisdiction on one court where two or more courts have the jurisdiction ..... the aforesaid question raised by smt patnaik learned counsel for the petitioner that since the consignment note contained the clause regarding the jurisdiction the proper court would be the court at .....

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