Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 13 of about 1,991 results (2.008 seconds)

VipIn Enterprises and Shri Dinesh Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... adjudication, the commissioner rejected the appellant's objection and ordered assessment at the proposed high price of 1500 us$ per m.t.he also confiscated the consignment under section 111(m) of the customs act, 1962 for the offence of mis-declaration of value of the consignment. penalties on the importing firm and also on its managing director have been imposed. the .....

J.K. Synthetics Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ltd. .4. aggrieved by the order of the tribunal, revenue filed an appeal before the hon'ble supreme court. by that time, section 11a of the central excise act had been amended by the finance act, 2000, permitting the reopening of assessments made in terms of approved classification also. in view of the changed law, the hon'ble supreme ..... counteract the centrifugal forces developed during the working process and as such give an essential character to the bobbins.the appeal also points out that note 1(c) to section xvi of the tariff specifically excludes bobbins etc. falling under chapter 39, 40, 49 etc. reliance has also been placed on notes under chapter 84.48, ..... by both the lower authorities for classification. in the facts of the present case, that rule is attracted and the authorities were right in going by it.the section and chapter notes relied upon by the assessee also mandate determining classification according to main article of which the composite item is made.12. in passing, we .....

Shri Faiyaz Shamim Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(109)ECC206

..... he was intercepted while boarding the aircraft, in itself shows the mala-fide intention of the appellant. to my mind penalty imposed on the appellant under section 114 of the customs act, 1962 is just and no interference, is required.8. in view of the above facts and circumstances mentioned, the appeal is liable to be dismissed ..... his order-in-original came to the conclusion that the appellant has violated the provisions of section 77 of the customs act, 1962 and also section 113(d) & (h) of the customs act, and hence, liable for penalty under section 114(i) of the customs act.hence, this appeal.3. when this matter was called out non appeared for the appellant ..... currency of rs. 10,000/- but did not declare these to the customs as required under section 77 of the customs act. therefore, the travellers' cheques and indian currency are liable to confiscation under section 113(d) & (h) of the customs act, 1962 read with fema regulations 2000.from the above finding it can be seen that the .....

international Tractors Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... appellant is giving any commission to its first buyers.evidently, the transaction between the appellant manufacturer and the first buyers are outright sales on principal to principal basis.section 4 of the central excise act stipulates that normal sale price of a manufacturer would constitute assessable value. excise duty has no concern with the resale price of goods, unless the first sale ..... is vitiated on account of a factor mentioned in the section or in the valuation rules. the present is not such a case.5. in view of what is stated .....

Apar Industries Ltd. Vs. Ministry of Finance, the

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC153

..... the definitive anti dumping duty should be continued on sbr. the designated authority suo-moto by the powers granted under proviso to sub-section (5) of section 9a of the customs tariff act notified the initiation of sunset review on 30th july 2003 with regard to continuation of anti dumping duty on sbr originating in or exported ..... was argued that in the absence of support of the other petitioner this appeal is liable to be dismissed. he relied upon the provisions of section 9c of the customs tariff act and submitted that right to appeal has been granted to "any person" and such person should have been necessarily a party before the original ..... the appellant - domestic industry has challenged the final findings dated 27th july 2004 and the impugned notification issued on 28th september 2004 under section 9a(1) & (5) of the customs tariff act imposing anti dumping duty on sunset review and has prayed for the modification of the notification dated 28th september 2004 on the ground that .....

Hindustan Lever Ltd. and Nalco Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC9

..... caustic soda originating in or exported from chinese taipei, indonesia and european union (excluding france), investigations were initiated into the alleged dumping in terms of section 9a of customs tariff act, 1975 read with customs tariff (identification assessment and collection of anti-dumping duty on dumped articles and for determination of injury) rules, 1995 (hereinafter ..... from which these were taken was disclosed.thereafter this point was not pressed.7.1 the normal value is defined in explanation (c) below section 9a(1) of the customs tariff act, 1975: (i) the comparable price, in the ordinary course of trade for the like article when meant for consumption in the exporting country ..... or territory as determined in accordance with the rules made under sub-section (6); or (ii) when there are no sales of the like article .....

Shri Kamlakant Mishra Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after illegal possession. the only person who could have thrown any light on the presence of confiscated bearing was the driver, who is not traceable.5.2 section 115(2) of customs act, 1962, which deals with confiscation of the conveyance reads as under: (2) any conveyance or animal used as a means of transport in the smuggling ..... not have knowledge of the presence of the bearings having foreign markings, the confiscation of the truck under section 115(2) of the customs act, 1962, is correct.6. as regards the penalty on the appellant under section 112(b) of the customs act, 1962, the appellant has purchased the truck to earn livelihood, by transporting the goods for a charge ..... not have had any knowledge of the illicit goods being transported in truck.7. in view of the above findings, the confiscation of the truck under section 115(2) of the customs act is upheld and penalty on the appellant under section 112(b) of customs act is set aside. the appeal is allowed partly in the above terms.

Indian Graphite Manufacturers Vs. Ministry of Finance, Designated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ex-factory price where adjustment has been given in value due to inferior quality.9. we find that it is also challenged that under section 9a(5) of the customs tariff act, the designated authority can recommend cessation or continuation of the anti dumping duty which was originally imposed. he cannot recommend change in the ..... different from material injury test, is not correct. the d.a.has taken into consideration the tests which are required to be applied under section 9a(5) of the customs tariff act. the designated authority has interpreted various factors meaningfully and their effect on likely injury in future. thus, the designated authority has taken into ..... therefore, the designated authority was correct in recommending cessation of duty for graphite (uhp).6. we have considered the submissions of all sides. under section 9a(5) of the customs tariff act, 1975, the anti-dumping duty imposed shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of .....

Andhra Petrochemical Ltd., Sasol Vs. Designated Authority and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... margin of dumping in relation to such article are required to be determined in the manner provided by the rules, as laid down in sub-section (6) of section 9a(1) of the act. rule 4(1)(b) enjoins a duty on the designated authority to identify "article" liable for anti-dumping duty. public notice notifying the ..... such investigation. it was further contended that imposition of anti-dumping duty or initiation in respect of products not imported into india was violative of section 9a(1) of the act. it was contended that unless article under investigation was identified, the question of determination of like articles did not arise and the designated authority had ..... final findings and the notification issued on the basis thereof by the central government in exercise of the powers conferred by sub-section (1) read with sub-section (5) of section 9a of the customs tariff act, and rules 18 and 20 of the customs tariff (identification, assessment and collection of anti-dumping duty on dumped articles .....

Reckitt Benckiser (India) Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC599

..... court has held that assessee being related to its subsidiary company, by itself not sufficient to invoke central excise (valuation) rules, 1975 read with section 4(1)(a) of central excise act, 1944. the department would however to go further and show that relationship has introduced an element other than purely commercial consideration in effecting sale by assessee ..... tractors ltd. v. commissioner of customs, mumbai, relying on para-6 of the said decision where it is stated that the value according to section 14(1) of the customs act, 1962 shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... price of rs. 2242/- per kg. for other without making any adjustment for the time. there are specific provisions for a contract price under section 4(1)(a) of the central excise act. therefore, once contract price is there and it was approved by competent authority after necessary inquiry then commissioner cannot go to the rule 4 .....