Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-22-2003
Reported in : (2003)(157)ELT659TriDel
..... nature and the amount in question is the sale proceed of the smuggled goods.6. we find that the appellants are challenging the confiscation under section 121 of the customs act. the section 121 of the customs act provides that where any smuggled goods are sold by a person having knowledge or reason to believe that goods are smuggled goods, the sale ..... amount of rs. 69.03 lakhs which were confiscated by the adjudicating authority.4. the contention of the appellant is that amounts in question were confiscated under section 121 of the customs act as a sale proceedings of smuggled goods. appellants were bona fide purchaser of the goods and they had paid more than rs. 4 crores to the seller ..... 1. appellants filed this appeal against the adjudication order whereby the amount of rs. 69.03 lakhs was confiscated under section 121 of the customs act, 1962.2. brief facts of the case are that the appellants purchased the goods imported by m/s. associated industries for rs. 5,35,23,958/- and paid only .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-19-2003
Reported in : (2003)(89)ECC23
..... has rightly contended that this was stated by v.k.jain without any basis whatsoever. no doubt the impugned goods have been notified under the provisions of section 123 of the customs act and the burden of proof is cast upon the persons from whose possession the goods are seized or who claim to be the owner of the goods. ..... balance quantity belonged to m/s. nia/alpine who had not only owned the same but had also accounted therefore; that they have thus discharged the burden under section 123 of the customs act; that it has been held by the tribunal in the case of s.k. chains v.commissioner of customs (prev) mumbai, 2001 (127) elt 415 that ..... could not be correlated with reference to length identification marks and markings on packing and colour, it does mean that the goods are liable for confiscation under section 111(d) of the customs act in the absence of evidence/material on record to show that the same had been smuggled. he emphasised that the identical findings have been reversed by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-04-2003
Reported in : (2003)(89)ECC650
..... or processing of goods. she, further, submitted that the decisions in the case of visveswarayya iron & steel limited and birla jute & industries limited were under the provisions of income tax act regarding allowing investment allowance.definition of capital goods as given in rule 57q is different and has to be interpreted accordingly.5.3 railway track material does not fall within ..... karnataka high court in the case cited by the learned advocate was considering the income tax act provisions for investment allowance under section 32a(1) of the income tax act. those decisions are not applicable as the word plant has been differently defined in the income tax act as it includes vehicle also among other things used for the purpose of business or profession .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-03-2003
Reported in : (2004)(170)ELT75TriDel
..... ; that they are in any case not manufacturing lean gas.3.3. finally, the learned advocate submitted that the extended period of limitation under section 11a(1) of the central excise act cannot be invoked as the department was fully aware of the facts which is evident from the registration certificates issued to them; that it is ..... notice; that annual report being a published document, the desired information was known to the department; that penalty under section 11ac of the central excise act is not imposable prior to 28-9-1996 as this section was not in statute book prior to this date; that confiscation of plant and machinery is invokable only when the ..... the common issue involved is whether natural gas liquid (ngl) is marketable and whether it is classifiable under heading 27.10 of the schedule to the central excise tariff act or under heading no. 27.09/27.11 of the tariff.2. sh. v. lakshmikumaran, learned advocate, mentioned that the appellants manufacture liquefied petroleum gas (lpg) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-27-2003
Reported in : (2003)(89)ECC656
..... pointed out that the photocopiers etc. purportedly purchased and resold by the appellant were not notified goods.imposition of penalty in the present case under section 112 of the customs act is on the ground that appellant acquired possession of goods and engaged in their selling. however, there is no evidence forthcoming to show that the ..... submitted that the quantities and value involved are negligible and in respect of such quantities for personal consumption, evidence regarding legal acquisition is not required under section 11a of customs act, 1962. the appellant has also relied on the decision of this tribunal in the case of tapan ch. sen rai and ors. v. c.c ..... 117 of the impugned order. these paragraphs are reproduced below for discussion of the case: "114. shri k.k. arya in his statement under section 108 of the customs act, 1962, inter alia stated that the signatures on the exemption certificate on which the said consignment on the disguise of diplomatic goods were cleared from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-26-2003
Reported in : (2003)(156)ELT487TriDel
..... statute and decision of the tribunal in the case of modi zerox ltd. - 1989 (40) e.l.t. 481.5. a perusal of the legal provisions contained in section 4 of central excise act and central excise (valuation) rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law.assessable value shall either be the whole ..... granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of section 4 of the central excise act and central excise (valuation) rules, 1975. they point out that section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. further, central excise valuation rules, 1975 provide [rule 6 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-19-2003
Reported in : (2003)(89)ECC124
..... nature of arguments against the grounds of these appeals as well as in support of the impugned order. these are not cross-objections contemplated under sub-section (4) of section 35-b of the central excise act.3. in the remand order passed by this tribunal, there was a direction for draw of samples of compounded rubber from the three factories for analysis .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(161)ELT834TriDel
..... appeal and therefore the amortisation as determined in the impugned order and the demand of duty on such amortised value are affirmed.12. as the proviso to section 11a(1) of the central excise act has been held to have been rightly invoked in this case on the ground of suppression of facts by the assessee with intent to evade duty, the ..... rejected inasmuch as there was no reason to entertain such a belief where the provisions of rule 5 of the central excise (valuation) rules read with section 4(1)(a) of the central excise act were clear enough to rule out such belief and the decision of this tribunal in flex industries was there in place to remove any doubt from ..... period 1996-1997 to 3-11-98 (period of dispute - pod, for short) by invoking the extended period of limitation under section 11a(1) of the central excise act. it has also charged interest on the duty amount under section 11ab and imposed a penalty of rs. 18,36,340/- on the assessee under rule 173q of the central excise rules, 1944 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(156)ELT968TriDel
..... process undertaken by them is ancillary to the completion of their end product i.e. laser printer cartridge and therefore, falls within the definition of "manufacture " under section 2(f) of the central excise act. the learned sdr also mentioned that earlier the respondents themselves were clearing the impugned goods on payment of duty; that thus they themselves were treating the process .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-13-2003
Reported in : (2003)(89)ECC79
..... find merit in the appellant's contentions that reopening of the past assessments under 20 bills of entry is clearly against the specific provisions of section 28 of the customs act. that section stipulates the procedure to be followed when nay duty has not been levied or has been short-levied etc. the requirement is that a show ..... different periods covered under the contract. he therefore, submitted that the contracted prices satisfied the requirement of price being at the time of importation under section 14 of the customs act.6. with regard to the case law relied upon by the commissioner (appeals) the learned counsel pointed out that the judgement of the apex court ..... submitted that deputy commissioner could no have reopened the assessments already made under 20 bills of entry without issue of show-case notice as provided in section 28 of the customs act. it was also pointed our that the deputy commissioner could not have fixed the future assessable value in advance for the goods yet to be .....
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