Judgment Search Results Home > Cases Phrase: dehra dun act 1871 Court: customs excise and service tax appellate tribunal cestat mumbai Page 8 of about 2,570 results (0.058 seconds)

Gulf Air Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(71)ECC785

..... detection of the case also reveals they have not taken any action against the ground handling agent in muscat and mumbai in this activity which compounds their act of complicity/ omission in the connivance in smuggling activities. so from these remarks in the impugned order it is clear that the finding is based on the ..... was squarely behind the unchecked operation of the gang to facilitate the loading of contraband gold into the aircraft in muscat.it is improbable such a gross act of the breach of security regulation have taken place in muscat with the knowledge or connivance of the airlines. the customs could not prove the knowledge or ..... having any knowledge regarding loading of contraband goods in the truck imposition of penalty against the appellant tripti is not sustainable under section 112 of the customs act. the truck driver who actually got the goods loaded in truck implicated paranghosh.corroborative evidence of the statement of the person implicating appellant is not produced. so .....

Saraf Fabrics Ltd. and Shri Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the authority of the notification granting concurrent parallel jurisdiction to anti evasion squad to make assessments, recorded the following propositions of the law. "1. under the act, the district excise and taxation officer-cum-assessing authority would have jurisdiction to make the assessment; 2. in case the state government issues a notification in exercise ..... earlier clearances were complied with or not and thereafter take suitable action of liability under section 111(o) and duty demands under section 125 of the customs act, 1962. they were also the "proper officers" for the assessment of consignment for which the bills of entry filed, which were pending clearance in the ..... on jurisdiction having been issued by assistant collector if it is considered to have been issued invoking the larger period provided under section 28 of the customs act, since such show cause notices were required to be issued by a collector at the relevant time (b) the learned advocate for the appellants have .....

Commissioner of Customs and Vs. Marmo Texturisers, Marmo

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(95)ECC363

..... this common order.2. the respondents herein are engaged in the manufacture of texturised/crimped yarn filling under chapter heading 54.03 of the schedule to the central excise tariff act, 1985. small scale notification no. 1/93 dated 28/02/93 was amended by notification no.90/94 dated 25/04/94 incorporating the goods falling under above mentioned chapter .....

Ameya Clearing Agency and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT529Tri(Mum.)bai

..... in this matter. nothing new has been revealed in the enquiries made by the m & p officers to bring out any additional material on record of any such acts on the performance of cha functions on part of the present appellants. therefore penalty on them cannot be upheld. c) the goods after proper examination and valuation ..... bdf after adjudication for violations of baggage rules, section 111(1) and (d) and being lower in value to be liable for confiscation under section 119 of customs act, as they could not be found to conceal a much larger value goods, subsequently found, as allegedly valued by the marine and preventive officers. b) agency function of ..... to as cha) and dock clerk of the cha, against penalties of rs. 50,000/- respectively imposed on them under the provisions of section 112(a) of the customs act, 1962. a) the officers of marine & preventive wing of commissionerate, (preventive) intercepted, on information, tempos outside green gate of bombay docks. the driver of tempo no. .....

Sharad Kumar Agarwal Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT341Tri(Mum.)bai

..... it is, therefore, not in dispute that contempt of the tribunal and contumacious disregard to implement its orders can be punished.however, since the law i.e. the customs act, 1962, under which cestat has been set up, has not provided for specific powers to cestat for punishment of its contempt and for enforcement of its orders despite enabling provisions ..... oath ; c) compelling the production of books of account and other documents; and it is clear from the above that such powers as have been given under the customs act, 1962 are adequate for deciding an appeal and passing the final order. but it is also obvious that these powers are not of such nature which can be used ..... specify in the law, the power to punish for contempt and provisions for enforcement of its orders. in the case of cestat which has been set up under the customs act, 1962, there are no specific powers provided to punish for contempt or to enforce its orders. sub-section (7) of section 129c no doubt gives certain powers to .....

Pioneer Embroideries Ltd. and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(98)ECC61

..... mills and galvanising fines removed for erection at site into rolling mills and galvanising lines assessable to duty under sub-headings 8455.10 and 8479.10 of central excise tariff act, 1985 as complete machine and not under sub-heading for parts. 5) vinar systems ltd. v. cc, calcutta -ii - 2001 (131) elt 578 (tri. kolkata):- material handling equipments (machines) - cleared ..... of impossibility and impracticability to clear complete machines in fully finished form - parts cleared to form a complete machine in ckd condition - classifiable under heading 84.28 of customs tariff act, 1975 as complete machines and not as parts of the machine under heading 84.31 ibid.the learned consultant appearing for the revenue, on the other hand, relies on the .....

Raj Petroleum Products Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC153

..... contravention under section 114 were invoked. in the case of borivili horiery mills the ratio was non mention of sub section (d) of section 112 of customs act 1962 will not vitiate penalty imposed as sufficient material existed in the notice. in the present case the notice was and findings on material are, as per the ..... clandestine removal, are also required to be relied upon documents. the concerned persons of the transport companies/agencies in their statements recorded under section 14 of the act, have confirmed the facts of transporting goods without valid cover of duty payments or without bills/challans and for which bills were not raised but only entries ..... & shri d.r. choth and employees of m/s raj petroleum products ltd 1.3 the show cause notice alleged the contravention of the provision of central excise act/rule, as below- nature of contravention section/rule contravened valid invoice rule 52a/]73g(2) ii) non-accounting of manufacture clearance of excisable goods in rgl register .....

V.B. Bhatia and Co. Vs. Commissioner of Cus. (General)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... revocation of a cha licencee causes not only the loss of business for the licencee but also affects other employees. timely action is therefore called for in case the acts committed are nefarious. by extending the cha licenses from time to time, the department should be held to have foregone right to revoke the licence, especially when, ..... security deposit of rs. 25,000/- is upheld.8. the following difference of opinion is placed before the hon'ble president in terms of section 129c(5) of the customs act, 1962: whether the appeal is to be partly allowed as held by the member (technical) sd/- sd/- (c. satapathy) (archana wadhwa) member (technical) member (judicial) ..... of the regulation 20 provides for exercise of control by the cha over his employees in the transaction of business as agent and holds him responsible for all acts or omission of his employee in regards to their employment. this sub-regulation cannot be pressed into service and cannot be extended to private or personally conduct .....

C.C.E. and C. Vs. Ravasco Transmission and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... authorization of the board to commissioner surat.he submitted that commissioner surat has rightly filed an appeal; in terms of the authorization under section 35e(4) of the act. in the alternative he submitted that the tribunal may direct the commissioner mumbai who adjudicated the case to file an appeal. he forcefully argued that the fact ..... was authorized by the board to file an appeal against the order passed mumbai commissioner. it was contended that under section 35e(1) of the central excise act, 1944 at the relevant time only the adjudicating authority can make an application to the appellate tribunal who thereupon can treat the application as an appeal under section ..... commissioner of central excise mumbai, was examined by central board of excise & customs under the powers vested with it under section 35e(1) of the central excise act, 1944 in order to satisfy itself as to the legality and propriety of the said order. it was not satisfied that the impugned order was legal and proper. .....

Malyil James Anthony Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... act to the tune of rs. 1,81,467/- under his revisional power. hence this appeal filed by the assessee disputing the enhanced ..... he has imposed penalty of rs. 10,000/- under section 76 and rs. 1000/- under section 77 of the service tax act. the assessee had also paid these penalties.2. the aforesaid order has been passed under section 84 of the finance act by the commissioner, central excise and customs, nashik and enhanced the penalty amount imposed under section 76 of the .....