Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1985)(5)LC1854Tri(Mum.)bai
..... goods were imported as passenger's baggage and sold in contravention as baggage (conditions of exemption) rules, 1975 and therefore, liable for confiscation under section 111 (o) of the customs act. that apart, the learned additional collector did not record a definite finding as to whether the goods became jivtble for confiscation because the same was ..... if the goods became liable to confiscation for violation of the provisions of chapter 1v-a and clause (o) of section 111 of the customs act, the additional collector could not order absolute confiscation because section 125 required him to give an option to the owner to pay in lieu of confiscation such fine as he thought fit ..... the non-notified goods of the value of rs. 1675/- unconditionaly.8. now coming to the notified goods, the confiscation was ordered under section 111 (p) mainly and (d) (o) of the customs act. the relevant provisions read : "(p) any notified goods in relation to which any provisions of chapter iv-a or of any rule .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(14)ECC239
..... free of duty under notification no. 117 of 1978 dated 9-6-1978. in that case, the goods cannot be warehoused in terms of section 59 of the customs act. under this section an importer of any dutiable goods which have been entered for warehousing has to execute the bond for twice the amount of duty assessed on such ..... hon'ble bombay high court's decision in this case which permitted m/s. rene diffusion pvt. ltd. to carry out manufacturing operations as provided under section 65 of the customs act for manufacture of goods and their re-export. shri pal further submitted that in both the cases, namely, the one under the consideration of the ..... regards the additional collector's order, imposing 3 conditions for the clearance of the consignment, shri krishnamurthi contended that these conditions could not be imposed under section 125 of the customs act.if at all, the custom house felt that the goods were not capable of complying with the requirements of the licence, they could have informed the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1988)LC152Tri(Mum.)bai
..... his findings. i am inclined to give the benefit of doubt to the appellant regarding the charge of non-declaration or under declaration of the goods under section 77 of the customs act. accordingly, 8 bangles are not liable to confiscation as has been held by the learned adjudicating authority and confirmed by the learned member (t).29. ..... the customs officer at the counter. what is required to be declared, according to the learned consultant and as held by the learned member (j), under section 77 of the customs act, is all the goods which are in the baggage of the passengers, i.e. in the bags, suit cases or trunks carried by the passengers. ..... had been taken into consideration by the additional collector in passing the aforesaid order. the additional collector relied on the statement recorded from the appellant under section 108 of the customs act. in this statement the appellant admitted that she did not declare 8 bangles which were worn by her two daughters and her mother-in-law. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1989)(21)LC237Tri(Mum.)bai
..... with the admission of the appellant shri a.h. gandhi, the collector, in my opinion was justified in recording a finding that there had been contravention of section 27 (1) of the act. therefore, the order of confiscation of gold ornaments weighing 197.100 gms. was correct in law. the fine levied in lieu of confiscation was rs. 20, ..... an error in ordering confiscation of 15 gold coins seized in this case. the only ground on which the confiscation was ordered was that the appellants contravened section 8 (5) of the act. it was not the case of the department that the finding of the collector was that the 15 gold coins formed the part of the stock- ..... seizure panchanama, all the 20 gold coins have been described as ancestral gold. therefore, there is no scope to apply the provisions of section 8(5) of the gold (control) act. (to be hereinafter referred to 'the act'.) he, therefore, pleaded that the confiscation of 15 gold coins should be set aside.8. the further submission was that excepting the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1990)(48)ELT526Tri(Mum.)bai
..... delay and directed this tribunal to hear the reference application on merits.3. in this reference application, the applicants have prayed for reference to the high court under section 130 of the customs act on the following grounds :- (i) whether or not, on a correct interpretation of the provisions of the import policy for 1983-84 (volume i) the rep import licence ..... law. in any case when the interpretation put by him is probable and when the tribunal has taken a contrary view, there is a case, where reference under section 130 of the customs act be made to the high court.7. shri k.m. mondal, the learned sdr, for the department, objected the prayer on the ground that the questions involved here ..... that no interpretation, other than the one made by the tribunal appears probable, and that therefore, the point poised by the learned advocate for reference to the high court vide section 130 of the customs act cannot survive.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1991)LC365Tri(Mum.)bai
..... dismissal of the appeal filed by the department and confirm the order of the collector (appeals). he also contended that the demand is to be covered under section 11a sub-section 3(c) of the act, since the credit is equivalent to refund, the relevant date should be the date, on which the duty credit was taken.4. after hearing both sides, we ..... resulting in short levy of actual duty paid on final products could be detected. hence the date of filing of rt-12 return is the relevant date as per section 11a of the act and taking this as the relevant date, the demand covered by the show cause notice dated 2-4-1987 is within time. he, however, fairly conceded that he ..... the show cause notice date of 2-4-1987 the demand is within time because of the fact that even going by the time limit prescribed under section 11a of the central excises and salt act, the department's first opportunity for coming to know of the irregular avail-ment of credit arises only on filing the rt-12 returns and then .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1992)(59)ELT112Tri(Mum.)bai
..... could be idle to suggest that there could be unfettered and unrestricted freedom of export and import (bhatnagars & co. v. union of india, air 17. sec. 25 of the customs act, 1962 which is an enabling provision to exempt an item, otherwise liable to duty from payment thereof, and the same empowers the government to grant such an ..... to, in respect of goods imported but cleared ultimately for home consumption. it also provides for export of such warehoused goods without payment of duty (vide sec.69 of the customs act). when such warehoused goods are exported without payment of duty, the govt. have thought it fit to place an embargo by not allowing such re-export ..... not been frittered away in this deal but there is a gain and added value; (viii) it is not correct to say that exemption notifications under section 25 of the customs act are only intended to cover the goods imported for use and consumption in the country. the goods imported under advance licensing scheme are cleared free of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1995)(77)ELT737Tri(Mum.)bai
..... have carefully gone through the case records and submissions made by the party. the issue involved in this case is the amendment in the name of consignee. section 30(3) of customs act provides that if the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete and there was no fraudulent intention ..... the foreign suppliers, they could be construed to be the importer and allowed clearance by permitting filing of b/e. moreover, no action has been taken under section 48 of the customs act in regard to the goods which have arrived in the name of m/s. marvel impex pvt. ltd. no proceedings for confiscation of the goods has also ..... in this case.6. we are also not persuaded to accept the contention of the id.counsel that since the goods have not been disposed of under section 48 of the customs act and no proceedings for confiscation of the goods have been initiated by way of show cause notice, the manifest can be amended. amendment of the manifest is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1995)(57)LC302Tri(Mum.)bai
..... values declared. appellant futehally charged in the show cause notice as the person concerned in the unauthorised various imports of the cars for penalty under section 112 of the customs act, 1962 and appellant iqbal ahmed for abetment. the charge of additional payment as evidence by letter of credit quoted in the bills of lading in ..... held that the bills of lading showed evidence of additional payment for the cars/ultimately, he adjudicated the case confiscating the cars imported under sections 111(m) and (d) of the customs act, 1962 for mis-declaration of value and as an unauthorised import. in respect of appellant fernandes an option to redeem the car was ..... at the port and during the course of investigation they also searched the office and residence premises of m/s ashiya motors and its proprietor appellant shri section futehally resulting in the seizure of certain documents. the enquiries made by the directorate of revenue intelligence led them to conclude that some cars with 1781 c .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1999)(107)ELT266Tri(Mum.)bai
..... . in the course of such valuation exercise the commissioner may also deal afresh according to law with appellants contention against invoking the longer period for the demand under section 11a of the central excises act and penalty on them under rule 173q. the commissioner may give the appellants opportunity of being heard in the matter. the case is accordingly remanded to the ..... , a joint venture of goa government and telco, manufacture parts of motor vehicles which are in the nature of pressed components falling under heading 87.08 of central excise tariff act, 1985. the appellants used duty paid dies and fixtures for the manufacture of the components which were supplied to them free of cost by telco. proceedings were initiated against the .....
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