Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 9 of about 92 results (0.235 seconds)

Bhagwandas Bherumal and Co. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(93)ECC211

..... 40,000/- imposed on the appellant is set aside. it would however have no effect as to the liability to confiscation of the garlic under clause (d) of section 111 of the act or option for its redemption. the liability to confiscation of the goods is not contingent upon any state of mind of the importer. we therefore set aside the penalty ..... 4 read with schedule ii of plants, fruits and seeds (regulations of import into india) order 1989 permit import of garlic and the provisions of this special act prevail over the provisions of the general act. it is further contended that, where there is doubt or ambiguity in the construction of law, it is to be resolved in favour of the tax .....

Silvo Liacal Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(163)ELT136Tri(Mum.)bai

..... classification of the goods in heading 3907.20 of the tariff and demanded duty of clearances made within the normal period of limitation contained in section 11a of the act.3. chapter 29 covers specified organic chemicals and heading claimed by the appellant is for other organic compounds i.e. those organic compounds not ..... the chapter 39 that only plastic and no other product is classifiable therein. note 1 of the general rules for interpretation provides that headings of chapters and sections are not to be taken into consideration while determining classification. the fact that the term "plastic" figures in the heading to chapter 39 therefore does not ..... ltd 1985 (20) elt 124 which has been upheld by the supreme court. the tribunal in this decision was concerned with classification under the customs tariff act, 1975, of polyethylene glycol 300. it records that the basis for the classification for polyethylene glycol claimed by the departmental representative was that the product was .....

New Cool Well International Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... control of customs, since the importer has not availed of the option given it to redeem them on payment of fine, after their confiscation under clause (m) of section 111 of the act has been ordered, deposit of the duty on the goods will not arise.2. a penalty of rs 12 lakhs has been imposed on the importer and rs 4 ..... - sub heading for flat rolled product covering the thickness of the goods in question. for the goods to be considered to be scrap the requirement contained in note 8 to section xv to be satisfied.there is no material advanced by the appellant to show that the goods are metal waste and scrap from the manufacturer or mechanical working of metals .....

Commissioner of Customs (Prev.) Vs. Sanjay Badgamia

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(168)ELT83Tri(Mum.)bai

..... claim that these coins have been received as gifts on various occasions in piece-meal manner is not only false but concocted. the gold coins are covered under section 123 of the customs act and the onus is on the party to prove that the same has been licitly acquired. in this context, i have been reminded of the supreme court ..... v. amichand valamji [2002 (149) e.l.t. 32 (bom.) = 1960 bombay law reporter vol. lxii 1043 at pg. 1072 referring to section 178(a) of the sea customs act which is predecessor to section 123 of customs act, 1962] had held, -- "..... a belief in the existence of a thing requires a more solid foundation than in the case of a mere suspicion ..... be based upon same definite information acquired from a reliable source that a certain person is in possession of smuggled goods. the belief again as required by section 178a of the sea customs act, must be a reasonable one, not a belief of a man who just catches at some slight circumstance which only creates a sort of guess or .....

Tullow India Operations Ltd. and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT218Tri(Mum.)bai

..... of exploration for oil. tullow india operations ltd. also conducted such surveys in the gulf of kutch. the processes, as explained, consisted of creating shock wave by means of controlled explosions which travel through the waters of the sea and the land mass beneath. the response to these waves indicates, by means of past experience and by applying the knowledge of ..... justify the imposition of penalty. there is no finding that this appellant, which is a wholly owned corporation of the government of india sought to evade duty by any clandestine act. it could well have believed that the goods that it imported were software within the meaning of the relevant notification.we therefore set aside the penalty imposed on it.23 .....

RollwIn Engineering Company Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT678Tri(Mum.)bai

..... removal of their final products during the periods - from 1992-93 to 1996-97. in addition, he has imposed personal penalty of identical amount under the provisions of section 11ac of the central excise act, 1944 and penalty of rs. 8.0 lakh (rupees eight lakh) under the provisions of rule 173q of the central excise rules, 1944. he has also confiscated ..... fifty thousand).2. as per facts on record, the appellants are engaged in the manufacture of ball bearings and roller bearings falling under chapter 84 of the central excise tariff act, 1985. the appellant company's factory was visited by the central excise officers on 17.10.96, who conducted various checks and verifications and found unaccounted for raw materials & semi .....

Mukta Arts Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(167)ELT85Tri(Mum.)bai

..... to pay service tax on the total amount of receipt from the various manufacturers of the goods whose product has been advertised, in terms of provisions of section 65(3) of chapter v of finance act, 1994. it has been held by the lower authorities that the definition of "advertising agency" is very wide and includes any commercial concern engaged in providing .....

Mardia Chemicals Ltd. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appeals were dismissed. hence these appeals before the tribunal.4. the grievance of the appellants is that the orders passed on their applications for waiver in terms of section 35f of the central excise act, 1944 were ex-parte orders without affording them any opportunity of personal hearing; that their modification applications on the ground inter alia that they had appealed to .....

Sophisticated Marble and Granite Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT353Tri(Mum.)bai

..... level of fine and penalty determined by the tribunal in the earlier orders. it has dismissed customs application no. 27/2002 and other applications of the commissioner under section 130a of the act on the ground that determination of fine was a finding of fact. similarly, while allowing the writ petition no. 4124 of 2002 of marmo classic, it has ..... . he also points to instructions in the manual that the fine has to be equal to these norms or the margin of profit whichever is higher.6. section 125(2) of the act provides that the fine for redemption of goods ordered to be confiscated cannot exceed the market price of the goods and excise duty payable thereupon. therefore, any ..... this limit cannot be said to be contrary to law.similarly, the penalty on the importer will not be illegal if it is within the limits specified by section 112 of the act. the margin of profit, which is a contentions issue in this appeal, is only a working rule that the department accepts. the reason for basing fine upon .....

Nitco Tiles Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(92)ECC414

..... 22/03/1999 was issued to the appellants proposing recovery of duty of rs. 31,03,303/- on marble slabs, tiles and novelty items under the proviso to section 11a(1) of the act, proposing confiscation of seized marble slabs and tiles, marble articles, and proposing recovery of interest and imposition of penalty.the notice was adjudicated by the commissioner who confirmed ..... the erstwhile central excise tariff, are applicable to the present tariff for the period in dispute which is subsequent to the introduction of the ceta, 1985 and section 2(f) of the central excise act, which has been relied upon by the commissioner in holding that the earlier judgments are not relevant for the period in dispute, makes it clear that manufacture .....