Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-24-2003
Reported in : (2004)(91)ECC625
..... rejection of a transaction value for assessment does not make the declaration of value made in the customs declaration a mis-declaration making the goods liable to confiscation under section 111(m) and importer to penalty.3. we have perused the record and have considered the submission made by both sides. the present import has taken place ..... the goods at the rate of rs. 173.61 per piece. it also proposed confiscation of the goods under section 111(m) of the customs act, 1962 and imposition of penalty under sections 112 and 117 of the customs act, 1962. the appellant filed reply to the show-cause notice explaining that the transaction value represented commercial value of ..... rs. 50,000 on the appellant.2. appellants have contended in the present appeal that the entire proceedings were misconceived and contrary to specific legal provisions in the customs act and customs valuation rules as well as the law laid down by the apex court in the case of eicher tractor ltd., 2000 (72) ecc 673 (sc) : .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-29-2003
Reported in : (2003)LC939Tri(Delhi)
..... price declared at us $ 3.40 was held to be a misdeclaration. accordingly, the goods were held as liable to confiscation and the appellant liable to penalty under section 114 of the customs act. since bulk of the goods had already been exported, the order confiscated 66 coffee mugs which had been retained as representative samples. the order also imposed a penalty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-08-2003
Reported in : (2003)(90)ECC680
..... claim for the rebate of duty paid on materials used in the manufacture of goods cannot be claimed as such under the provisions of section 11b of the central excise act or under section 27 of the customs act as specific provisions have been made in this regard subject to the conditions stipulated in rule 12 of the central excise rules, 1944 and ..... been exported and they could not claim 'duty draw back' on the inputs. the contention of the learned sdr is correct that no refund of duty under section 11b of the act is involved as it is a case of export of finished goods in the manufacture of which duty paid packing material was used. for claiming such duty back ..... that in the present matter the duty is being claimed as refund as goods had been exported and accordingly the refund claim is hit by time-limit specified in section 11b of the act.6. we have considered the submissions of both the sides. the refund claim has been made on the ground that the duty paid empty packing materials were used .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-04-2003
Reported in : (2004)(93)ECC422
..... appeal, filed by m/s. india poly fibres ltd., is whether the crimped uncut waste is classifiable under sub-heading 5503.19 of the schedule to the central excise tariff act as waste as claimed by them or under sub-heading 5501.20 of the tariff as polyster tow or staple fibre.2.1 shri v. lakshmikumaran, learned advocate, submitted that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-2003
Reported in : (2004)(91)ECC428
..... of duty on their final product (sponge iron). the show-cause notices sought to recover the entire duty under rule 57-u/rule 57-ah read with section 11-a of the central excise act on the main ground that the credit was not admissible for non-fulfillment of condition set out in the proviso to sub-rule (2) of rule 57 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-28-2003
Reported in : (2004)84TTJ(Delhi)615
..... case. the learned authorised representative further submitted that after 1995, when the cbdt circular issued clarified the position as to the applicability of the provisions of section 194-i of the it act to such like payments, there had been no default and not only the tax had been deducted but paid also.17. we have heard the parties ..... for not deducting the tds by the assessee. it was the submission of the learned departmental representative that rent has been defined in the explanation-i to section 194-i of the it act. it was the submission of the learned departmental representative that rent means any payment by whatever name called under any lease, sub-lease, tenancy or any ..... continued. payments were made by the assessees to the hotel. while making the payments, the assessee did not deduct any tds as per the requirement of section 194-i of the it act. as the tds was not deducted on the payments made by the assessee to the hotel towards the stay of its crew members, the ao felt that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-21-2003
Reported in : (2003)86ITD421(Delhi)
..... learned counsel was that in view of the ratio of this judgment the amount received by the assessee is not accessible to tax and the provisions of section 10(3) of the it act were wrongly invoked. another judgment of which the reliance was placed by the learned senior counsel was that the one in the case of parimisetti seetharamamma v ..... amount received is as compensation and not accessible to tax. the learned counsel submitted that the authorities below were wrong in bringing this amount to tax under section 10(3) of the it act.22. in support of his contention, the learned senior counsel during the course of hearing relied upon the judgment of the delhi high court in the case ..... amount has not taken as capital receipt then the authorities below were right in bringing to tax the amount received by the assessee within the provisions of section 10(3) of the it act.19. some legal precedents were cited on both sides with which we shall deal with a little later but let us examine as to whether the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-28-2003
Reported in : (2003)(90)ECC686
..... to do the same would not make it a case of suppression of facts. therefore, most of the demand is hit by limitation provided under section 11a of the central excise act.9. in view of what has been stated above, the impugned order is set aside and the appeal is allowed.[operative part of the order was ..... excise authorities all-through and there was no suppression of facts involved which would justify raising the demand invoking the extended period as provided under proviso to section 11a of the central excise act. in this context, he has relied on declaration filed by the appellant for the year 1997-98, therein the goods were described as "geometry ..... 2003, commissioner of central excise, delhi-1 confirmed the same duty demand.the commissioner also demanded interest in respect of the duty amounts not paid under section 11ab of the central excise act, 1944 and imposed a penalty equivalent to the duty amount on the appellant. the ground for denying the exemption was that the boxes, which are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-11-2003
Reported in : (2004)(164)ELT415TriDel
..... filed before the hon'ble supreme court. thus the revenue has not succeeded in showing the sufficient cause for not presenting the appeal within the period specified in section 35b of the central excise act. the ratio of the decision in the case of chandra mani is not applicable in view of the abnormal delay of more than 1000 days in filing .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-22-2003
Reported in : (2004)85TTJ(Delhi)794
..... technical services" within the meaning of para (4)(b) of example 7 to identical dtaa with usa. it was also stated that as per the provisions of section 10(6a) of the i.t. act, there was no question of grossing up the tax being paid by the indian concern. it was also stated that the non-resident company had been engaged ..... the assessee from the services rendered and it was purely a feasibility report. it was further stated that had the payment been made u/s 9(1)(6) of the act read along with the explanation, the said amount could have resulted in a situation where the assessee would have been liable to deduct tax. however, since in the facts of ..... provision of the relevant dtaa, it was fully applicable with regard to the taxability of the said amount in the hands of the consultant u/s 5(2) of the act was concerned, he was of the view that it is undisputable. he was also of the view that the applicability of the dtaa was the accepted stand. he further observed .....
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