Judgment Search Results Home > Cases Phrase: dehra dun act 1871 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 2,570 results (0.090 seconds)

Diary Den (India) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC511Tri(Mum.)bai

..... established beyond doubt that the documents have come from italian customs and its authenticity has to he accepted.15. clause (2) of section 139 of the act provides for raising presumption in respect of documents which inter alia have been received from any place outside india in the course of investigation. the report that ..... no documentary evidence to show the importer paid any additional amount to the supplier. the requirements contained in the provisions of section 78 (6) of the evidence act have not been satisfied.14. the departmental representative emphasises that there is no question from the signatures of the officials of italian customs and the reports and its ..... letterhead of carpigiani, presumably cocchi. in east punjab traders, the supreme court said that the presumption available under sub-section (2) of section 139 of the act would not be available to photocopies of documents which did not bear any signature and did not come from proper custody. in the case before us, there is .....

Century Enka Ltd. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(69)ELT44Tri(Mum.)bai

..... is issued, the same has to be processed in the same way as the earlier notification. thus, the provisions of section 25 of the customs act, would mutatis mutandis, stand attracted for the notification issued for rescinding the earlier notification and withdrawal of the exemption granted.9. the question that then arises ..... diligence acquired any knowledge. natural justice requires that before the law can become operative it must be promulgated or published." here, section 25 of the customs act itself provides for publication of a notification in the official gazette. the said court has, in the same judgment, further observed: "the thought that a ..... the official gazette assumes importance. the supreme court has, in re : ram raghubir prasad (supra), after referring to black's legal dictionary, held that publication is the act of publishing offering it to public. even in common parlance - word "publish", as per chamber's twentieth century dictionary, means "to make public - to divulge - to .....

Nav Maharashtra Chakan Oil Mills Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(104)LC549Tri(Mum.)bai

..... collector of customs having territorial jurisdiction over the place of seizure has jurisdiction to grant extension of period under the proviso to section 110(2) of the act.11. we, therefore, find no hesitation in holding that the orders passed by the lower authorities are perfectly justified in the facts and circumstances of the ..... passed only by a competent proper officer having territorial jurisdiction over the place of import or clearance. the notice referred to in section 110(2) of the act and the proviso thereto is such show cause notice preceding adjudication. necessarily it is only the collector of customs who or whose subordinate officers can issue the ..... was conducted on the basis of specific information.appellant accepted the shortage in raw material and voluntarily paid customs duty.6. in appeal 165/91 the collector acting as original authority has held that shortages has been established and imposed the penalty. the onus is only on the appellant to explain the shortages as only .....

Oil and Natural Gas Corporation Ltd. Vs. Commr. of Cus., Nhava Sheva

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC113Tri(Mum.)bai

..... are used for post drilling process. they were therefore not required for oil exploration or exploitation. it sought for the opinion of the indian institute of petroleum, dehra dun (for short iip), as to whether these goods could be considered to be oilfield chemicals and received their opinion that they could not be relying upon this ..... drilling and production is thus not supported by any evidence or technical authority. as against this the definition of the term 'oilfield' in the oilfields (regulation and development) act, 1948 reads as follows : "'oilfield' means any area where any operation for the purpose of obtaining natural gas and petroleum, crude oil, refined oil, partially refined ..... oil and any of the products of petroleum in a liquid or solid state, is to be or is being carried on." 12. no doubt that act is enacted for a different purpose and therefore the definition contained in it would not be applicable to other statutes. however, we think a consideration of this .....

Tata Iron and Steel Co. Ltd., Dr. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(104)ECC255

..... upon various decisions of the supreme court & high court and arrived at the decisions of demands under section 11a in case of provisional assessment under the central excise act 1944. the provisions of law being pari materia this decision would be applicable.sterlite optical technologies ltd v. cc, mumbai 2003 (55) rlt 721 (t- ..... the appellants had executed the provisional duty bond backed by a bank guarantee and a final assessment as contemplated under section 28(3)(b) of the customs act 1962 and consequent "adjustment of duty" as required thereunder has not taken place. this finding arrived is settled by the decision of the supreme court, high ..... the goods have been cleared on provisional assessment. therefore the notice purporting to demand duties under the provision of page 258 section 28(1) of the customs act 1962 and confiscation liabilities under section 111(b) and (h) along with penalty liabilities cannot be upheld since the condition precedent for determining duties under section 28 .....

Dr. Preeti Parikh Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(98)ELT525Tri(Mum.)bai

1. This is an appeal against the Order dated 23-12-1988 passed by the Commissioner of Customs, Mumbai, by which he has determined the assessable value of used medical equipment Sonograph imported by the appellant at Rs. 1,38,000/- on which duty was to be levied. The appellant had declared the goods as gift from one Dr. Bharat B. Marolia and claimed clearance without import licence under Savings Clause 11(gg) of the Import Control Order, 1955. The goods were examined and the Custom House arrived at the value of Rs. 1,38,000/-, taking into consideration that the goods were used. The declared value of the goods by the appellant was Rs. 4,240/- the ascertained value exceeded, the value restriction for import under Savings Clause. Show Cause Notice was issued for enhancing the assessable value and for having imported the goods without a valid import licence. The appellant in reply contended that the fair value for the goods is Rs. 15,000/- as evaluated by Chartered Engineer; this Certifica...

Dena Bank Vs. Commissioner of Central Excise, Thane-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , after granting stay of the penalty adjudged against the appellant, we take up the appeal itself for disposal. 7. the short question involved is whether the act of discounting export bills or sending export bills for collection as part of normal banking operations by the appellant bank would render the export goods liable to confiscation ..... and the bank liable to penalty. the liability to confiscation under excise law arises for violation of provisions of central excise act and rules made thereunder. a banking transaction would not normally violate the central excise law or the rules, especially when the same is carried out as part ..... the conduct of the bank in discounting export bills or sending the export bills for collection, cannot, in any way, be construed as violation of central excise act or rules making the goods liable to confiscation. in such an event no penalty can be imposed on the banking company and, accordingly, we find that imposition .....

Shri Muk TIn Fui and anr. Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(25)ELT982Tri(Mum.)bai

..... on 28-7-1974, the manifest was filed in the same form.therefore, the goods do not become prohibited goods under section 111(d) of the customs act and therefore they were not liable to confiscation. shri rana therefore submitted that the collector's order be set aside.6. the learned senior departmental representative contended that ..... laid down that propriety demanded that the department should follow judicial decisions.5. advocate shri a.j. rana submitted that under the provisions of section 157 of the customs act, the central board of excise & customs had made import manifest (vessels) regulations 1971. and as per clause 3 of these regulations, the necessary declarations in the ..... destination of the transit cargo to be shown. the custom house had accepted the igm of the ship in toto as required under section 30 of.the customs act and this implied that the proper officer was satisfied about the correctness and the completeness of the igm. shri pochkhanwaia read sections 30 and 31 and added .....

Commr. of Central Excise Vs. Diamond TIn Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(100)ELT397Tri(Mum.)bai

..... he had not added the value of the p.p. caps to the value of the container for arriving at the assessable value of the container under the central excise act.2. it is the argument of the department that was revealed in the grounds of appeal is that the agreement between the purchasers itself was to produce the container p .....

Dr. Beck and Co. (i) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(66)ECC461

..... /adj/89, dated 19.12.1991 wherein the adjudicating authority confirmed the duty amounting to rs. 4,36,705 under rule 571 read with section 11a of the central excise act, and he also levied a penalty of rs. 50,000.2. the appellants are manufacturing a number of chemical products such as thinners, paints and varnishes including enamels and lacquers .....