Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-18-2003
Reported in : (2004)(166)ELT106Tri(Mum.)bai
..... passed on this discount to the customers. there would be no justification claiming it as deduction, in the light of the amendment made to clause (b) of sub-section (4) of section 4 of the act in relation to the scope of the term "place of removal." if, on the other hand, the title to the goods is passed on at the depot .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-13-2003
Reported in : (2003)(90)ECC703
..... separately under a common order.3. the assessees are engaged in the manufacture of pty twisted yarn falling under chapter sub-heading 54.02 of the central excise tariff act, 1985. on the basis of intelligence received by the officers of anti evasion directorate that the assessees are indulging in evasion of central excise duty by resorting to undervaluation ..... the depot price clause [section 4(1)(a) proviso (ia) read with section 4(iv)(b)(iii)]. he therefore took the view that the proposal under show cause memo to make assesssment taking recourse to rule 7 of valuation rules is ..... far as bhiwandi sales are concerned there is no factory gate sale and therefore, there is no normal price under section 4. he took the view that since the name of the buyer is fictitious the definition of buyer under section 4(1)(a) cannot be satisfied. it is then pointed out that the show cause notice has not invoked .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-07-2003
Reported in : (2003)(157)ELT290TriDel
..... under section 11a of the act for short levied duties regardless of the approved classification list or price list. reliance was placed on the decision of the tribunal in collector of central excise ..... list in part i under rule 173c of the central excise rules showing the price at the factory gate sale as the price under section 4(1)(a) of the central excise act, the assistant collector refused to approve the price list and directed the appellants to pay the differential amount of duty between the wholesale price ..... going by the decisions of the tribunal, high court and supreme court there is no estoppel against law and the appellants could file a refund claim under section 11b within the stipulated time limit even if the price list or classification list approved earlier was not challenged, just as the department was free to issue notice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-05-2003
Reported in : (2003)(157)ELT44TriDel
..... as assessable value in view of the fact that the sale price was a purely commercial price which satisfied the requirement of the normal wholesale price under section 4(1)(a) of central excise act, 1944.during the hearing of the case, the learned counsel representing the appellant has submitted that minority shareholding of the buyer in a manufacturing company does ..... demand of rs. 53,000/- on the scrap.2. the main duty demand has been made in view of the definition of related person contained in section 4(4)(c) of the central excise act, 1944 as a person who is so associated with the assessee that they have interest, directly or indirectly in the business of each other. it ..... may also be noted that section 4(1)(a)(iii) stipulates a separate provision as under for the valuation of goods sold to or through a related person : .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-04-2003
Reported in : (2003)(90)ECC870
..... required specific licence for import. the importers could not produce any such licence.the authorities, therefore, took a view that the goods were liable to confiscation under section 111(d) of the customs act. when proceedings were accordingly proposed against the appellants, they waived show cause notice and requested for expeditious disposal of the matter, having regard to the perishable nature of ..... the consumer goods. the adjudicating authorities concerned ordered confiscation of goods under section lll(d) ibid with option for redemption thereof or payment of fine under section 125 of the act. penalties were also imposed on the parties under section 112(a) of the act. hence these appeals.2. heard both the sides. ld. counsel for the appellants do not seriously .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-01-2003
Reported in : (2004)(163)ELT478TriDel
..... to or through a person who is related in the manner specified in either of sub-clauses (ii), (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the act, the value of the goods shall be the normal transaction value at which these are sold by the related person at the time of removal, to buyers (not ..... of the assessable value of the syrup.3. assessment based on the sale price of the subsidiary is made by relying on the special provision contained in section 4 of the central excise act relating to the valuation of goods sold to or through related persons. the denial of discount is made on the ground that the discounts are not ..... there is no warrant in law for the inclusion of the consideration for deferent activity in the assessable value of excisable goods, definition of 'transaction value' in the new section notwithstanding. it is clear from a perusal of that definition that what is included is any additional amount charged as price, by reason of or in connection with the sale .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jul-25-2003
Reported in : (2003)(89)ECC624
..... cause notice, the commissioner has passed the impugned order rejecting the contentions of the appellants and confirming the demand of duty and imposing penalty, under section 114 a of the customs act, 1962 and ordered the confiscation of aluminium alloy. the commissioner has, however, reduced the demand of special additional duty, holding that there was a ..... subjected to the actual user condition. therefore, following the same, there is no cause to uphold the impugned order. (h) the proviso to section 28 (1) of the customs act, 1962 has been invoked on the ground that the appellants have wilfully misdeclared the aluminium alloy as a material required for import even though the ..... case. the confiscation of the goods is, therefore, not correct. since all the conditions are fulfilled, there cannot be any confiscation of goods under section 111 (o) of the customs act, 1962. reliance is placed on the decision of the tribunal in the case of vbc industries ltd. hyderabad v. cc vide final order no, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-24-2003
Reported in : (2004)(91)ECC625
..... rejection of a transaction value for assessment does not make the declaration of value made in the customs declaration a mis-declaration making the goods liable to confiscation under section 111(m) and importer to penalty.3. we have perused the record and have considered the submission made by both sides. the present import has taken place ..... the goods at the rate of rs. 173.61 per piece. it also proposed confiscation of the goods under section 111(m) of the customs act, 1962 and imposition of penalty under sections 112 and 117 of the customs act, 1962. the appellant filed reply to the show-cause notice explaining that the transaction value represented commercial value of ..... rs. 50,000 on the appellant.2. appellants have contended in the present appeal that the entire proceedings were misconceived and contrary to specific legal provisions in the customs act and customs valuation rules as well as the law laid down by the apex court in the case of eicher tractor ltd., 2000 (72) ecc 673 (sc) : .....
Tag this Judgment!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 .....
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