Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC1295DTri(Kol.)kata
..... it reads : any person aggrieved by any decision or order passed under this act by an officer of customs lower in rank than a collector of customs may appeal to the collector (appeals) within three months from the date of the communication to him of such decision or order.proviso to this sub-section as well as sub-section (2) are not relevant for our purpose.sub-section (1) of section 129(a) provides for appeals to the appellate tribunal and it reads : "any person aggrieved by any ..... the appellants is than even though the additional collector is an officer of customs lower in rank than a collector, having regard to the definition of the expression "collector" and having regard to the provisions of section 3, for all intents and purposes, the additional collector is a collector and, therefore, against his decision or order appeal lies to the tribunal as provided in cl. ..... and in one case it was specifically mentioned that appeal lies to the appellate tribunal.therefore, the appellants have a right of appeal before this tribunal.it may be that prior to the coming into force of the finance (act no.2) act, 1980 (act no. ..... the statutes and giving effect to its provisions, may certainly point out any hardship and anomaly that is likely to result therefrom, but it must be left to the legislature to take appropriate steps to amend the law as and when it deems fit to do so.14. ..... 36 dated 1st february, 1963, amended from time to time and a part ..... february, 1963 as amended from time to time .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC2054DTri(Kol.)kata
..... in this letter the assistant collector said amongst other things that the appellant herein was indulging in financing smuggling of textile goods from india to bangladesh and medicines like tetracycline and vitamin b2 from bangladesh to india in association with some bangladesh national; that the goods seized from his residence on 18.8.1981 were smuggled into india in violation of section 3(1) of the import export (control) act, 1947 and were acquired in violation of the provisions of chapter iv-a of the ..... from foreign territory into india on or before 18.8.1981 through unauthorised route without a valid import licence as required under import control order, 1955 and without a valid permission granted by the reserve bank of india under section 113 of the foreign exchange regulation act, 1973, and the relevant notification issued thereunder and, therefore, the seized goods were liable to be confiscated under ..... it is the contention of shri razack that the power under the proviso to section 110(2) of the act is a quasi-judicial one and at any rate one requiring a judicial approach and extension order cannot be passed mechanically. ..... thus, it appears, the said goods have been imported contrary to the prohibition/restriction imposed under section 3(1) of the import/export (control) act, 1947 as amended; 13(1) of the foreign exchange regulation act, 1973; 11 of the customs act, 1962; and the said goods appear to the liable to confiscation under section lll(d)/. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(15)ELT482Tri(Kol.)kata
..... appeal : provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not ..... " he has also submitted that the provisions of section 129b (2) are similar to those provisions under section 254 (2) of the income-tax act, 1961 which reads as: "the appellate tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment if the mistake is brought to its notice by the assessee or the income-tax ..... he has submitted that the appellant's miscellaneous petition for rectification should be accepted in view of sub-section (2) of section 129b which reads as : "the appellate tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), shall make such amendments if the mistakes brought to its notice by the collector of customs or the other party to the ..... the learned counsel has submitted that the provisions inserted by finance act (no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(33)ELT577Tri(Kol.)kata
..... he has also relied on sub-section 3 of section 50 of the finance (no. ..... however, an officer has been defined in sub-section 30 of section 2 of the company act. ..... chagla had held that signature of a person not authorised in a petition may be set right by amendment irrespective of bar of limitation. ..... " he has also resorted to the provisions of income tax act, 1961 where the principal officer has been defined in section 2, sub-section 35 of the income tax act, 1961. ..... he has submitted that principal officer has not been defined in the customs act or the customs rules. ..... he has also submitted that the principal officer has not also been defined in the companies act. ..... he had a mistaken belief that no resolution to this effect has been passed under the company act. ..... 2) act, 1980. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(17)ELT384Tri(Kol.)kata
..... 1961 sc 1325) the question was whether 'betel leaves' fell within item 'vegetable' so as to earn exemption from sales tax and this court held that word 'vegetable' had not been defined in the act and that the same must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance and so construed it denoted those classes of vegetable matter which are grown ..... page 2527 the supreme court observed as follows :- "we also find ourselves unable to accept this contention and to disregard the well settled cannon that sometimes light may be thrown upon the meaning of an act by taking into consideration 'parliamentary expositions' as revealed by the later act which amends the earlier one to clear up any doubt or ambiguity. ..... the learned counsel for the appellant has referred to the statements of objects and reasons of the indian standards institution (certification marks) act, 1952 to support his contention that this act is not concerned with the definition or amplitude of any commodity and it is only concerned with the standardisation and specifications for manufacture of goods and as such the reference to i.s.i, specification does not throw ..... 633) wherein it was held that the provisions of a taxing statute must be construed by the interpretation of the words and phraseology of the section without resorting to inferences and common sense which may like the chancellor's foot vary from person to person. ..... 6 of bengal finance (sales tax) act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC488Tri(Kol.)kata
..... /80 dated the 21st day of july, 1980 passed by the appellate collector of customs, calcutta.after the coining into existence of the tribunal the said revision petition stands transferred to the tribunal in terms of the provisions of section 131b of the customs act, 1962 and is being disposed of as an appeal.2. ..... the learned assistant collector had asked the appellant to explain why penal action should not betaken against him under section 116 of the customs act, 1962 for the short-landing. ..... the hon'ble high court had held that the short-landing is the very basis of attracting the provisions of section 116 of the customs act, 1962. ..... 28,600.00 under section 116 of the customs act, 1962. ..... of india, ministry of finance (dept of revenue), new delhi, being aggrieved from order no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT594Tri(Kol.)kata
..... sections and the appeal lay, under old section 128, to the board where the order was passed by the collector of customs and |o the appellate collector where the order was passed by any officer of customs lower in rank than a collector of customs and after the insertion of chapter xv of finance act ..... that if any such proceeding or matter relates to an order where- (a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125 ; or (b) in any disputed case other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in ..... clearly and expressly by the amending act, the appeals have to be heard only by the tribunal and that too in accordance with the provisions of the amended act and not under the provisions of the old act. ..... by the registry does not infringe or take away the right of the appellant in any way.section 131 before the amendment, vested the appellant with the right of filing of revision application. ..... page 6 and any amendment of the act, though effected after the close of the assessment year but before the assessment is made, would still be given retrospective effect and would apply to the assessment, if the amendment is purely procedural and ..... done away with the constitution of the customs, excise & gold control appellate tribunal from 10-10-1983 by an amendment of the customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC130Tri(Kol.)kata
..... after the coming into existence of the tribunal the said revision petition stands transferred to the tribunal under section 131b of the customs act, 1962 and is being disposed of as an appeal.2, briefly the facts of the case are that the appellant had imported 404 ..... the broad effect of the application of the basic principle under-lying section 106 evidence act to cases under section 167(8) of the act, is that the department would be deemed to have discharged its burden if it adduces only so much evidence, circumstantial or direct, as is sufficient to raise a presumption in its favour with regard to the existence of the facts sought ..... beard did not accede to the request appellant as to the dispense the payment of the penalty in terms of old section 129 of the customs act, 1962 and had intimated the same vide their letter dated the 17th septem-ber. ..... a show cause notice was issued to the appellant on 16th march 1972 desiring them to show cause why the goods should not be confiscated and the penalty should not be imposed under section 112 of the customs act, 1962 they were also asked to state as to why action should not be taken against them under section lll(m) of the customs act, 1962 for misdeclaration of the goods as killed quality plates. ..... being not satisfied with the partial stay granted by the ministry of finance, the appellant had filed a writ petition under article 226 of the constitution of india in the hon'ble calcutta high court on the 2nd day of ..... ministry of finance (dept. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT635Tri(Kol.)kata
..... had held that the goods were imported without a proper licence there by violating section 11 of the customs act, 1962 read with section 3(2) of the imports and exports (control) act of 1947 and government of india, ministry of commerce and industry's order no. ..... coming into existenceof the tribunal, the said revision petition stands transferred to the tribunalunder section 131-b of the customs act, 1962 and is being disposed of as anappeal.2. ..... had filed a revision petition before the additional joint secretary, governmentof india, ministry of finance, department of revenue, new delhi beingaggrieved from order-in-appeal no. ..... it is true that this rule cannot be used to inter-pret the clauses in the act but it does show that components of an aircraft,which are machinery, can be treated ..... however,he had given an option to the appellant under section 125 ibid to redeem thegoods on payment of a fine of ..... and transport operator owning a fleet of buses,replaces in the account year relevant to the assessment year 1950-51 the petrolengines in two of his motor buses by new diesel engines, he is entitled toextra depreciation admissible under section 10(2)(vi) and 10(2)(vi-a) of theincome-tax act, 1922. ..... (iv), (v), (vi) and (vi-a) of section 2 of the income-tax act, 1922 and the same meaning must be given to the word in all these ..... learned advocate has pleaded that apparently machinery looks like a spare part ofan engine but under the income-tax act the hon'ble court had given a wider, meaning. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT160Tri(Kol.)kata
..... time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (i) and shall make such amendments if the mistake is brought to its notice by the collector of central excise or the other party to the appeal : provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not ..... such order- (a) a decision or order passed by the collector of central excise as an adjudicating authority ; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter in this chapter referred to as the board) or the appellate collector of central excise under section 35, as it stood immediately before the appointed day : (d) an order passed by the board or the collector of central excise, either before or after the appointed day, under ..... after hearing both the sides, 1 would like to observe that customs, excise & gold (control) appellate tribunal has come into existence by virtue of the provisions of finance act no. .....
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