Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC2054DTri(Kol.)kata
..... and the amount in question represented the sale proceeds of such goods but the case found after hearing was that the amount represented the sale proceeds of prohibited articles which was not a recognised port or place for purpose of export. on those facts, the division bench of the gujarat high court held that ..... issued thereunder. thus, it appears, the said goods have been imported contrary to the prohibition/restriction imposed under section 3(1) of the import/export (control) act, 1947 as amended; 13(1) of the foreign exchange regulation act, 1973; 11 of the customs act, 1962; and the said goods appear to the liable to confiscation under section lll(d ..... licence as required under import control order, 1955 and without a valid permission granted by the reserve bank of india under section 113 of the foreign exchange regulation act, 1973, and the relevant notification issued thereunder and, therefore, the seized goods were liable to be confiscated under sections 111(d) and lll(p). but then .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(15)LC211Tri(Kol.)kata
..... the country of origin of the goods. further it appears that the exporters are also liable to penal action under section 114 of the customs act of 1962 for attempting to export the goods contrary to prohibition as mentioned earlier." "in view of the facts and circumstances of the case as explained above, the exporters, m/s. orbital enterprises, ..... 19) "export goods" means any goods which are to be taken out of india to a place outside india; (33) "prohibited goods" means any goods the import or export of which is subject to any prohibition under this act or any other law for the time being in force but does not include any such goods in respect of which the ..... exported or brought with the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this act or any other law for the time being in force; (i) any dutiable or prohibited goods (or goods entered for exportation under claim for draw-back) which do not correspond in any material .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(34)ELT202Tri(Kol.)kata
..... (d) any goods which are imported or attempted to be imported or are brought within indian customs water for the purpose of being imported, contrary to the prohibition imposed by or under this act or any other law for the time being in force." 48. in the instant case attempt to import the goods was made from calcutta by the appellant ..... initiating proceedings by issuance of show cause notice under section 124 is now well settled by four decisions of the calcutta high court. (ii) in the case reported in air 1961 calcutta, p.616 it was, inter alia, contended on behalf of the importer that once an order under section 89 (equivalent to section 47) is passed and goods ..... in the present case the appellant imported the goods against a licence and the goods were cleared by a proper officer of paradwip port upon assessment and payment of duty.(1961) 3 aer 1169 is wholly inapplicable in the facts and circumstances of the case.air 1982 sc 686 also has no relevance whatsoever. the import in the present .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1990)LC227Tri(Kol.)kata
..... abroad by itself is not sufficient to hold that they are smuggled goods and they are imported without payment of duty or in violation of restrictions for prohibition regarding entry of these goods into india. it was held in that decision that there was no evidence that the passengers who had sold the goods had ..... the respective partiag filed their replies and statements before the learned collector. the learned collector after adjudication confiscated the truck under section 115(2) of the customs act and imposed a redemption fine of rs. 25.000/-. he confiscated the readymade garments seized and imposed a penalty of rs. 20,000/- on the appellant. ..... under seizure were illicitly imported into india in contravention of import (control) order, 1955 as amended, issued under section 3 (1) of imports & exports (control) act, 1947 and the assistant collector of customs issued a show cause notice to this appellant and eight other persons requesting them to show cause before the collector of customs & .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1987)(13)LC717Tri(Kol.)kata
..... his own decision. after holding that the goods were banned, the collector should have confiscated the goods under section 111 (d) of the customs act. the goods imported against the prohibition imposed under the customs act or under any other law for the time being in force, shall be liable to confiscation. this section cast a mandatory obligation for confiscation ..... ) bhatnagar & company pvt. ltd. v. union of india and ors. (air-1957-sc-478), (ii) glass chatons importers and users association and ors. v. union of india and ors. (air-1961 -sc- 1514), (iii) union of india and ors. v. c. damani & co. and ors. (air-1980-sc- 1149) and (iv) indo foreign commercial agency (produce) pvt. ltd. ..... have complied with the various conditions of itc order 1/83. (ii) in view of this position, the judgments reported at 91 law ed. us(sc) and air-1961 -sc-1152, cited by the respondent are of no relevance at all, because right to import under itc order 1/83 is subject to conditions which they have satisfied. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1989)(21)LC106Tri(Kol.)kata
..... be of considerable relevance. (13) the impugned orders or adjudication offend the terms and the tenor of sections 13 and 23 of the customs act, 1962. (14) section 11 of the act entitles the central government to prohibit importation or exportation of goods for the purposes stated in sub-section (n) thereof. clause (r) of sub-section (ii) of ..... confiscation should be imposted. [see leo roy fray v. superintendent, district jain, amritsar, air 1958, sc 119 and also rikabdass bhavarilal v. collector of customs, madras - (1961) 2 mlj 443 at p 448]. (10) the intent either to defraud the government of any duty payable or to evade the restriction in force with respect to imports must ..... establishing unlawful importation is on the customs authorities and does not ordinarily shift on the person charged with the offence (ambalal v. union of india, a.i.r. 1961 s.c. 264 and also air 1956 s.c. 404). the exception provided in section 123 does not apply to the instant cases. except in cases where section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2006)(197)ELT120Tri(Kol.)kata
..... notification.2. shri s.k. bagaria, id. advocate appearing for the appellants submits that the appellant is charitable society duly registered under the west bengal societies registration act, 1961. the c.t. scanner and its spares were imported by the appellants during the years 1989 to 1992 and assessments were originally provisional. however, the provisional assessments ..... to pay fine in lieu of confiscation. - (1) whenever confiscation of any goods is authorised by this act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this act or under any other law for the time being in force, and shall, in the case of any other ..... liability of the goods to confiscation, the relevant section 111(o) of the act which reads as under : any goods exempted subject to any condition from duty or any prohibition in respect of the import thereof under this act or any other act or any other law for the time being in force in respect of which .....
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