Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat calcutta Page 29 of about 286 results (0.136 seconds)

Star Trading, Shafi Habib and Vs. Commissioner of Customs, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(79)ECC44

..... a particular case into consideration. however, discretion has to be exercised judicially by the adjudicator and he has also to consider the formula prescribed under section 125 of the customs act, to determine redemption fine. redemption fine is related to the margin of profit and for heavy redemption fine of almost 80% as in this ..... for confiscation. 28. i find that the adjudicating authority is justified in confiscating the impugned goods as such imports have attracted the provisions of section 111(d) & 111(m) of the customs act, 1962. however, on the question of imposition of quantum of redemption fine, neither the impugned show cause notices, nor does the impugned ..... would require to be imported only against a valid licence and since no valid licence were produced, they were liable for confiscation under section 111 (d) and or 111 (m) of the customs act, 1962 having been imported in violation of the law. the commissioner (appeals) with his impugned order after considering in detail the .....

Atlanta Shipping (P) Ltd., M. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(145)ELT213Tri(Kol.)kata

..... port to their budge budge warehouse for which they had filed shipping bills indicating "duty free goods ex-bond" alongwith a bond for transfer of goods under section 67 of the customs act, 1962 with the superintendent of customs on 18.10.95. the vessel m.t. jagpraja arrived at paradeep port on 19.10.95 and on the ..... warehouse to another in india is a shipping bills, but that does not mean that such goods are being exported. the expression "export" is defined in section 2 (18) of the customs act, 1962 viz:"export", with its grammatical variations and cognate expressions, means taking out of india to a place outside india. in the present case, the goods ..... paradeep in which the aforestated facts were narrated. it was alleged that m/s. ioc had contravened the provisions of sections 34,36,39,40,50 & 67 read with sections 71 & 72 of the customs act, 1962; that the act of bringing the vessel to the port and subsequently loading of the dutiable cargo without a proper shipping bill had rendered .....

Commissioner of Customs (Prev.) Vs. Sri Sangpuia

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(189)ELT321Tri(Kol.)kata

..... proving that the goods were of foreign origin. 1. (c) he further, agreed with the appellants that the confiscated goods were neither notified under section 11b nor under section 123 of the customs act, 1962 and on going through the order-in-original he observed that the same did not disclose the country of origin. therefore, from the records ..... of customs, madras reported in 1986 (25) e.l.t. 811 (tribunal) wherein it was held that even if the goods were not notified under section 123 of the customs act, 1962, the burden initially cast on the department would shift to the person challenging the seizure. he was of the view that in case of smuggled goods ..... travelling in an indian bus, from and to indian cities - there was no evidence, circumstantial or otherwise, nor any hint of an act of smuggling. (v) garments are not notified under any section of the customs act, 1962." 3. (b) we find force in this appeal. these submissions cannot be ignored and have to be taken cognizance in interpreting .....

Assam Asbestos Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... in transporting, depositing, removing, keeping, concealing, selling or purchasing of the said excisable goods and therefore they are also liable for penal action under central excise act and rules made thereunder.3. after hearing both sides and considering the material on record it is found: (a)(i) show cause notice dated 13.7.2001 ..... by this common order since they arise from the same order of commissioner.2. m/s. assam asbestos ltd. is an assessee under the central excise act engaged in the manufacture of plain and corrugated sheets of asbestos cement they also manufacture galvanized corrugated sheets. they along with the other appellants herein, were ..... over and above of central excise invoices issued. duty demands were therefore made and penalties were imposed under section 11ac read with rule 173q on m/s.assam asbestos ltd. along with interest as applicable under section 11ab. penalties under rule 209a of the central excise rules, 1944 were imposed after coming to the following .....

Shri Bijoy Kumar Lohia @ B. Kumar @ Vs. Commissioner of Customs (Prev. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(196)ELT215Tri(Kol.)kata

..... of the lower authority and the commissioner (appeals).4. i find that the goods in question are betel nuts, which are not covered under section 123 of the customs act, 1962. i also find that the goods have been held to be smuggled based on some local trade opinion. honourable kolkata high court in ..... . collector of customs, calcutta . page 477 the advocate submitted that the case relied upon by the commissioner (appeals) deals with the goods notified under section 123 of the customs act as such not applicable in these cases.the advocate, further contends that the fact that the adjudicating authority as well as the commissioner (appeals) has put ..... different railway stations to different destinations. but the names and addresses of the consignors/consignees were not visible. the goods in question were seized under section 110 of the customs act, 1962 on a reasonable belief page 476 that they belonged to third country origin and had been brought into india illegally. the customs officers .....

Creative Wares Ltd. and Indian Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC566

..... .86 against m/s.creative wares ltd., the first appellant firm, and has imposed personal penalty of an equivalent amount on the said company under the provisions of section 11ac of central excise act, 1944. penalty pf rs. 10.00 lakh has been imposed upon the second appellant m/s. indian plastics federation under the provisions of rule 209a of the central ..... of the central excise rules, 1944.2.4. apart from the foregoing, the commissioner has also demanded interest from the first appellant firm under the provisions o:f section 11ab of the act and has confiscated 104 rolls of hip sheets with a redemption fine of rs. 81,185.00 and confirmed a demand of duty of rs. 81,185.00. since ..... the major part of the demand has been held by us to be time-barred. wo also note that the penalty has been imposed under the provisions of section 11ac of central excise act, 1944 which was not in existence duing the period to which the demand relates. it is well-settled, as held in the various cases referred to by .....