Judgment Search Results Home > Cases Phrase: dehra dun act 1871 Court: customs excise and service tax appellate tribunal cestat mumbai Page 10 of about 2,570 results (0.072 seconds)

East West Freight Carriers Pvt. Ltd. and Others Vs. Commissioner of Cu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... clearly established. this has been done with view to evade customs duty which was otherwise leviable. therefore, violations of section 111(d) of the customs act, 1962 is clearly established. similarly the advance licence envisaged that goods which were actually used in the export product was only eligible for importation and by ..... mr. vora/mr. mehta. it is submitted that the appellants bonafidely believed that having transferred the licence, they were under contractual obligation to do all such acts, deeds, matters and things to give effect to the mou. accordingly, they executed and / or signed various letters and applications including revised applications as prepared and ..... . ltd., hiral overseas, naman enterprises, devanti overseas, ankit international and m/s amrit laxmi machine works under the provisions of section 28 of the customs act by denying the benefit under notification no. 149/95-cus dated 19/09/1995 as amended read with duplicate advance licence no. 0111434 dated 22/11/1999 .....

M/S LupIn Ltd. Vs. Commissioner of Central Excise and Service Tax, Ltu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , 2004 read with section 11b of the central excise act, 1944. alongwith their refund claim they had submitted following documents: - (i) application for refund of cenvat credit under rule 5 of the cenvat credit rules, 2004. (ii) statement of input ..... to april, 09. 2. the brief facts of the case are that the appellants are manufacturer of excisable goods namely - medicament falling under chapter 30 of the central excise tariff act, 1985. they had filed 16 refund claims in respect of both the units pertaining to the period august, 08 to july, 09 under rule 5 of the cenvat credit rules .....

Neeta Prakash Modi Vs. Commissioner of Customs (Preventive) Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to 40 bearing name of the seller without their addresses, application in form 1 from m/s. koshin gems for registration under section 22 of the bombay sales tax act, 1959 along with receipt of said application on 09.01.1991, statement of purchase enclosed with the said application and pages 1 to 11 of purchase register (for the ..... /09/2007 with an observation which is reproduced herein below: 2. at the outset, we note that diamonds are not notified items under section 123 of the customs act, 1962 and hence the burden lies upon the revenue to establish that they were smuggled goods. from the commissioners order we find that the burden has been sought ..... 1. neeta prakash modi - the appellant has filed this appeal against the order confirming absolute confiscation of diamonds weighing 154.04 carets under section 111(o) of the customs act, 1962. the appellant s deceased husband shri prakash j. modi was engaged in the business of the purchase and sale of cut and polished diamonds in the name and .....

M/S Premier Agencies Vs. Commissioner of Central Excise, Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of the stay application this tribunal has clearly held that proposition that assessment includes self assessment is not correct for purpose of appeal under section 35f of the central excise act, 1944. the appeal under section 35 ibid is preferable to commissioner (appeals) against order/decision by subordinate central excise officer. it is difficult to envisage that the said provision of ..... in the facts and circumstances of the case. 3. ms. shilpa balani, learned advocate appeared on behalf of the appellants and submitted that as per section 85 of the finance act, order is appellable before the commissioner (appeals) of central excise, which is reproduced herein as under: - any person aggrieved by any decision or order passed by an adjudicating authority subordinate .....

NagIn Kumar Mamaiyabhai Jagde Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(26)ELT660Tri(Mum.)bai

..... to appoint as many persons as it thinks fit to be gold (control) officers for the purpose of enforcing the provisions of the gold (control) act. the act does not place any restrictions on the central government as to the officersto be appointed as gold (control) officers. the officers to be appointed need ..... , there would be confusion in the administration of law and report for law would irretrievably suffer." 21. under all the three acts, namely, gold control act, central excises & salt act and the customs act, appeal is provided to the appellate tribunal against a decision or order passed by the collector (appeals).therefore, it could be said ..... to exercise, subject to the limits specified in col. (3) of the said table, the powers of adjudication, confiscation and imposition of penalty conferred by the said act:---------------------------------------------------------------------- sl.no. rank of officer limits of the power 1 2 3 1. (a) asstt. collector of c.e. where the value of the gold ( .....

Ficom Organic Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)LC319Tri(Mum.)bai

..... goods are prohibited or not because at this stage of clearance for home consumption, the process as laid down under section 47 of the customs act comes into play, and the officer so ordering clearance for home consumption gets the jurisdiction. in this view of the matter, the arguments of the appellants on jurisdiction ..... clearance would amount to review of the earlier into-bond assessment. the bench held that notwithstanding entry of the goods for warehousing under section 46 of the customs act, it is open to the jurisdictional authority who orders clearance for home consumption under section 47 of the customs to look into the aspect as to whether the ..... reiterated their request for copy of dy. chief chemist's report. the asstt. collector thereafter passed a detailed order classifying the diib under heading 27.10 customs tariff act attracting duty at 30% as per s.no. 9 of the notification 19/94, dated 1-3-1994 and classification of the goods under sub-heading 2710.19 .....

Commissioner of Customs Vs. Bhuta Brothers and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(62)ECC80

..... excise to examine its legality and proprietary under section 129d(1) of the customs act, 1962 and the present appeals has been filed by the commissioner of customs, mumbai on a direction from the board under that section.3. shri k.l. ramteke, the ld ..... it becomes known to the public at large. in the present case the additional commissioner held that in this view of the matter there was no violation of the customs act and held that the import of the goods under ogl is valid. this order of the additional commissioner was taken up for review by the central board of customs and .....

Collector of Customs Vs. Saurashtra Steel Inds. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(63)ECC41

..... the reliance of the practice available in mumbai and kandla port is based only on hearse evidence. the department also relies on the provisions of section 145 of the customs act, 1962 regarding the weightment of the goods to controvert the observations of the collector (appeals)'s contention regarding the weighment of the goods, viz.application of the customs to make .....

Lalchand H. Kumavat and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(80)LC757Tri(Mum.)bai

..... come to a different conclusion. the facts and circumstances of the case, and the panchnama recorded and the supporting statements under section 108 of the customs act acts as a substantive evidence, and the afterthought retractions filed on a single day by all the concerned persons goes against the case of the appellants as ..... possession of the foreign marked 100% polyester texturised yarn wounded on cones packed in cartons. evidently, the statements recorded under section 108 of the customs act contains the fact of having involved in smuggling transporting and storage.18. the reply of the appellant kanmal and lalchand dated 5.2.1988, who are ..... illegal importing and/or clearing or possessing, storing, transporting the seized goods contravening the above laws rendering them liable for penalty under section 112 of the customs act. on the receipt of the reply, and after giving an opportunity for cross-examination, and after hearing the noticees through their counsel, the addl. collector .....

Vikram Ispat and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(88)LC327Tri(Mum.)bai

..... availment of such credit, but with a guilty mind and with an intention to evade payment of duty, they have deliberately and wilfully resorted to such act by availing the credit of basic customs duty under the guise of central excise duty. this also shows their intention to defraud the government revenue. d ..... public interest so to do, hereby exempts all excisable goods (hereinafter referred to as the said goods) specified in the schedule to the central excise tariff act, 1985 (5 of 1986) and produced or manufactured in a hundred percent export oriented undertaking or a free trade zone or an electronic hardware technology park ..... final product________________________________________________________________(1) (2) (3)1. all goods falling within all goods falling within the schedule to the central the schedule to the central excise tariff act, 1985 excise tariff act, 1985 (5 of 1986) other than (5 of 1986), other [than] the following, namely: the following, namely- i.goods classifiable i. goods .....