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 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 .....
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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jan-03-2003
Reported in : (2003)(159)ELT477Tri(Bang.)
..... have been utilized in the manufacture of garments which were exported from the eous. the 100% eous are carrying out manufacturing activity in the warehouse under section 65 of the customs act, 1962. the "goods" manufactured on job work basis for m/s. leela scottish lace ltd., which have been subsequently exported under claim of duty ..... from 100% eou subject to certain conditions. (e) the notification very clearly states that for "goods" manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 the rates of drawback specified in the table is not applicable. in the instant case, all the raw materials required for the manufacture of readymade ..... not be applicable to export of any of the commodities/products if such commodity/product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred percent export oriented undertaking in terms of the relevant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jan-01-2003
Reported in : (2003)LC595Tri(Bang.)alore
..... tangible like disc, floppy and cd, the full value of such tangibles cannot be loaded by application of definition of "transaction value' of the substituted sec. 4 of the central excise act, 1944. a reading of the definition of transaction value does not entitle the addition of the value of an accessory. the law on the aspect is ..... , in connection with the sale of computers, by the appellants, it would form part of transaction value of the computers, as per the provisions substituted sec. 4 of the central excise act, 1994 [effective from 1.7.2000]. certain other charges of violation of central excise rules were also found and invoked in the two show cause notices ..... the differential duty demanded in the two show cause notices need to be confirmed. ii) that there were justifying grounds and evidences for the invocation of the proviso to sec. 11a(1) in the present case, besides imposition of penalty, for the reasons aforementioned." and confirmed the demand of rs. 48,65,003/- being the duty .....
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