Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-09-2003
Reported in : (2002)LC520Tri(Mum.)bai
..... for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. it is settled law that such a circular is binding upon the department. the representative of the commissioner, the respondent therefore took a stand contrary to that which ..... proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-09-2003
Reported in : (2002)LC511Tri(Mum.)bai
..... of somebody signing over the letterhead of carpigiani, presumably cocchi. in east punjab traders, the supreme court said that the presumption available under sub-section (2) of section 139 of the act would not be available to photocopies of documents which did not bear any signature and did not come from proper custody. in the case before us ..... that it is established beyond doubt that the documents have come from italian customs and its authenticity has to he accepted.15. clause (2) of section 139 of the act provides for raising presumption in respect of documents which inter alia have been received from any place outside india in the course of investigation. the report ..... weight. in any event, the invoices enclosed to that reports speak for themselves. we are satisfied that these invoices are covered by the provisions of section 139 (ii) of the act and are admissible as evidence. they are seen to have been issued in the course of business by the exporter and the value shown in these .....
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