Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-21-2003
Reported in : (2003)(153)ELT627TriDel
..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-14-2003
Reported in : (2003)(153)ELT336TriDel
..... spencer case whether fabric made out of hdpe strips/yarn would be covered by the term 'textiles and textile articles' as mentioned in section xi of the schedule to the central excise tariff act. in view of this, it cannot be claimed that the judgment in the case of raj pack well was given per incuriam.learned ..... senior departmental representative has rightly mentioned that everything which is woven is not covered by section xi of the central excise tariff heading 68. ..... such mixtures or of asbestos (for example, thread, woven fabric, clothing, head gear, footwear, gaskets)". this view is further strengthened by note i (h) to section xi which provides that section xi does not cover "woven, knitted, or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 8 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-09-2003
Reported in : (2003)(154)ELT664TriDel
..... 8, a valuation based on internet prices can not be considered a reasonable method consistent with the principals and general provisions of valuation rules or sub-section (1) of section 14 of the customs act.4. with regard to the year of manufacture of the machine, learned counsel has submitted that it is on record that the examination of the machine ..... also imposed on them under section 112(a) of the act. the confiscation was on the ground that the appellants had mis-declared the model and year of imported machine and the value of us $ 7500 declared in ..... new customs house, mumbai. under the impugned order the commissioner confiscated a second hand besr barudan (japan) embroidery machine imported by the appellant herein under section 111(d) and 111(m) of the customs act. the importers were, however, allowed to redeem the goods on payment of a fine of rs. 4 lakhs. a penalty of rs. 1 lakh was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-06-2003
Reported in : (2003)(108)LC108Tri(Delhi)
..... matter the same cannot be applied in the customs matters especially when jobbing has been defined in the exim policy. he also relied upon the judgment in the case of section mohan lai v. r. kondiah wherein it has been held that "the meaning of the word must be gleaned from the context in which it is used. reference to the ..... used cannot be of any assistance in determining its meaning.... it is not a sound principle of construction to interpret expression used in one act with reference to their use in another act, more so, if the two acts in which the same word is used are not coagnate.3. countering the arguments shri a.s. bedi, learned sdr, submitted that the appellants .....
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