Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC382Tri(Delhi)
..... we have carefully considered the pleas advanced on both sides. we observe from the impugned order that the heroin has been confiscated under section 113(d) of the customs act for contravention of section 8 of ndps act, 1985. in this connection, finding of the adjudicating authority in para 26 of the impugned order is reproduced below :- "it is ..... conspiracy amongst the notices to smuggle out 2 kgs. of heroin from india. he, accordingly, confiscated the seized heroin under section 113(d) of the customs act, for contravention of section 8 read with section 79 of ndps act, 1985. he has also imposed the following penalties on 4 of the appellants herein:- 2. the learned advocate for the ..... for personal hearing because no notices in this regard were received by them. he also stated that the statements said to have been recorded under section 108 of the customs act from the various appellants, were taken under coercion and torture. he also submitted on the merits of the case as a common ground for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT293TriDel
..... doubt as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not would not attract section 11a of the act. in the facts and circumstances of this case, there were materials as indicated to suggest that there was scope for confusion and the appellants believing that ..... there was no contrary evidence that the producer or the manufacturer knew that these were excisable or required to be licensed, would not attract the penal provisions of section 11a of the act." 9a. we, therefore, hold that this was a case of mere failure or negligence on the part of the appellants, and the extended period of limitation ..... the central excise tariff, the question whether a machine is power operated has to be decided in terms of the definition of the 'power' in section 2(g) of the factories act.7. in this regard we find that the refuelling pumps in question incorporated an electric motor which was admittedly operated by electric power provided by a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC522Tri(Delhi)
..... 2(9) of the order no. 9/89 (hq roa no. 217/89) dated 24-7-1989 passed by the collector of central excise, hyderabad under section 35b(2) of the central excises and salt act says that: "on physical examination of the samples of synthetic waste, it is seen that it is a mixture of staple fibre of different lengths and ..... intent. waste is a well known marketable commodity both of indian and foreign origin. non-cellulosic waste is imported regularly. the duty structure both under the customs and central excise acts is vastly different in respect of non-cellulosic fibres and non-cellulosic waste. therefore, we are unable to persuade ourselves to equate non-cellulosic waste with non-cellulosic fibres". "if .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC430Tri(Delhi)
..... returnable, the packing is excluded.mahalaxmi glass works (p) ltd. v. c.c.e. [1988 (36) elt 727 (sc)] considered the scope of section 4(4)(d)(i) of the act.the supreme court while reiterating the ratio laid down in radhakrishaiya observed as follows: "actual return or extent of the return is not relevant. what is necessary ..... and returnable is to be included in the assessable value of vanaspati.5. section 4 which provides for the valuation of the excisable goods reads as follows : "section 4 : valuation of excisable goods for purposes of charging of duty of excise. - (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to ..... value, such value, shall, subject to the other provisions of this section, be deemed to be- (a) the normal price thereof, that is to say, the price at .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC370Tri(Delhi)
..... distinguishable as in that case the tribunal was concerned with the processes of mixing ammonium nitrate and fuel oil resulting in emergence of anfo a high explosive having its distinct name, character and use. the tribunal held that by mixing the two a new product known by the description anfo and in ..... proceedings holding that the process of purification/refinement of chemicals by distillation and recrystallisation does not amount to manufacture within the meaning of section 2(f) of central excises & salt act, 1944. in coming to this conclusion the assistant collector considered the opinion given by the deputy chief chemist, and the chief ..... by the assistant collector that process of distillation and recrystallisation do not amount to manufacture. a review application was filed before the collector .(appeals) under section 35e(4) against the assistant collector's order above and the collector (appeals) allowed the application holding that the products in question have distinct identity .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT312TriDel
..... assessable value is sustainable and the goods being not covered by the import licence produced have rightly been held to be imported unauthorisedly under section lll(d) customs act, 1962 and the charge under section 111(m) is also established. on the question of penalty, it has been argued that the show cause notice was not specific. ..... of singapore showing a higher price for the goods than the price declared and the department has adopted price in the quotation as assessable value under section 14(l)(b) cus. act, 1962 read with rule 3(a) of valuation rules, 1963. that the customs has rightly done so is reflected in the tribunal's decision ..... the statements obtained from the appellants, being under duress, cannot be taken under evidence, the ld.s.d.r. submitted that statements are recorded under section 108 of the customs act and urged that customs officers are not police officers. in the circumstances, the personal penalty on the appellants and confiscation of the goods is deleted. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT321TriDel
..... . v. joint secretary, govt. of india reported in 1978 (2) elt (j 421) the honourable supreme court has observed that the definition of "factory" in section 2(e) of the central excises and salt act, 1944 makes it clear that it is the whole of the premises in a part of which excisable goods are manufactured and its meaning cannot be ..... excisable goods used for the repair of vessels in the dry-dock were not eligible for exemption under notification no. 118/75 since in terms of section 2(e) of the central excises and salt act, 1944 the dry-dock where no manufacturing activity was carried out could not be deemed as part of the factory or its precinct. in this ..... the workshops being surrounded by a single compound wall, the entire complex including the dry-docks would have to be deemed as 'factory' in terms of section 2(e) of the central excises & salt act, 1944.4. we have examined the records of the case and considered the arguments advanced by both sides. it is seen that notification no.118/75 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC528Tri(Delhi)
..... export policy read with para 11 of appendix 6 to import & export policy. the collector who adjudicated the proceedings passed order confiscating the goods in question under section (d) of the customs act, 1962. however, he gave an option to redeem the goods on payment of redemption fine of rs. 17,500/- but without any penalty. hence this ..... col-lector submitted that here is a case where the import is in contravention of the provisions of the imports and exports control act and accordingly in terms of section 11 of the customs act the imposition of redemption fine was justified for unauthorised importation. the term 'import' has to be understood as envisaged under para 26 ..... was duly submitted before the customs authorities at the time of clearance of the goods, the department was not justified in confiscating the goods under section 111(d) of the customs act.4. alternatively, he argued that there was no mala fide intention on the part of the appellants in delaying the registration as they were .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC578Tri(Delhi)
..... order to make the demand for duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons ..... product that emerged after mounting the tank on the trailer and prime mover was an integrated unit commercially known as 'articulated vehicles'. he stated that the chief controller of explosives and the regional transport authorities in various states were treating such vehicles as inseparable units and were licensing them as single unit and not separately as prime mover and trailer ..... 8704.00 @ rs. 4000/-per vehicle in terms of notification no. 162/86, the additional collector confirmed under rule 9(2) read with the proviso to section 11a of the central excises & salt act, 1944 the demand for rs. 3,58,303-20 in respect of goods cleared during the period 1-4-1987 to 23-12-1987. he also held .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(60)ELT474TriDel
..... higher rate at the time when the notification had become available to the public. moreover, the question is essentially one of applying the provisions of section 15 of the customs act to the bill of entry filed for home consumption and it is on record that the bill of entry filed for home consumption was noted on ..... 1990 which increased the duty rates on the goods. the additional collector, thereafter, sought to review the order of the assistant collector granting the permission under section 46 of the customs act, 1962 for the substitution of the warehousing bill of entry by home consumption bill of entry. he called for the defence of the appellants, herein. on ..... ) was not aware of the fact that duty rates had been changed on 5th of january, 1990. the additional collector referred to provisions of section 46(5) of the customs act, 1962 which allows the proper officer to permit conversion only when he is satisfied that revenue is not prejudicially affected and there is no fraudulent intention .....
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