Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC1295DTri(Kol.)kata
..... 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. 44 of 1980), the central board of excise and customs might have entertained appeals against the order or decision passed by the additional collector ..... : any person aggrieved by any decision or order passed under this act by an officer of customs lower in rank than a collector of ..... ) any power exercisable by a collector of customs under this act may be exercisable also by a deputy collector of customs or an assistant collector of customs empowered in this behalf by the central government;" chapter xv of the act deals with appeals. sub-section (1) of section 128 provides appeals to the collector (appeals). it reads .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC2054DTri(Kol.)kata
..... of sarees to indo-bangladesh bordering area viz., karimpore, aurangabad and agartala. it has also been alleged in this letter that the appellant was indulging in and financing for smuggling of textile goods from india to bangladesh. now this letter is dated 27.5.1982. it was issued by the assistant collector of customs. the ..... 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 act and that the seized currency worth rs. 2,86,500/- are un-accounted for money and they appeared to be the ..... was called upon to make effective representation against his involvement. 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(15)ELT482Tri(Kol.)kata
..... were neither argued by him nor by the respondents and as such, the whole of the order was vitiated. the learned counsel has submitted that the provisions inserted by finance act (no. 2), 1980 as to the insertion of section 129b are new and he has submitted that the appellant's miscellaneous petition for rectification should be accepted in view ..... appeal or contention having an important bearing on the decision of the appeal would be to place unnecessary and unwarranted restriction on the provisions of section 35 of the act. the only conditions that are required to be satisfied under section 35 are that it must be an error apparent on the record and once that condition is ..... opportunity of being heard." 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT594Tri(Kol.)kata
..... 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 (no. 2) 1980 the appeal lies to the collector (appeals) where the order has been passed by an officer of customs lower in rank than a ..... inferior tribunal to supreme tribunal becomes vested in a party when proceedings are first initiated in and before a decision is given by the inferior court." the finance act (no. 2) being act no. 44 of 1980 had inserted new sections and the appeal lay, under old section 128, to the board where the order was passed by the ..... the person affected by the proposed order is given notice to show cause against it within the time-limit specified in section 28." the finance (2) act 1980 (act no. 44 of 1980) had inserted chapter xv relating to appeals with effect from 11th oct. 1982 and the revision application filed before the government of india were transferred to the tribunal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT160Tri(Kol.)kata
..... customs, excise & gold (control) appellate tribunal has come into existence by virtue of the provisions of finance act no. 2 of 1980 where by chapter via was inserted and the provisions of the said chapter were brought into force from the 11th october, 1982. 'relevant sections from chapter via are reproduced as under:- (1) any person aggrieved by any of the following orders may appeal ..... 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT521Tri(Kol.)kata
..... hearing both the sides, i would like to observe that customs, excise and gold control appellate tribunal has come to existence by virtue of provisions of finance (no. 2) act, 1980. sections 129, 129a, 129b and 129c, chapter xv and section 128 to section 131c were inserted. section 129 relates to the appellate tribunal, 129a deals with the filing of appeals to the ..... as under : "in exercise of the powers conferred by sub-section (2) of section. 79 of the customs act, 1962 (52 of 1962), and in supersession of the baggage (conditions of exemption) rules, 1963 [notification of the government of india, in the ministry of finance (department of revenue and insurance) no. 19, dated 23rd january, 1963], the central government hereby makes the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1994)(70)ELT389Tri(Kol.)kata
..... has got no powers to grant stay in respect of redemption fine.provisions of section 35(f) of the central excises & salt act, 1944 are reproduced as under:- "where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central ..... excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, ..... national harbour launch services v. collector of customs, bombay reported in 1983 (12) e.l.t. 0617 (tribunal), it was held that section 124e of the customs act, 1962 provides for stay only in respect of duty or penalty and there being no explicit provision for recovery of redemption fine, appeal for such stay in respect of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1994)(69)ELT334Tri(Kol.)kata
..... jurisdiction in respect of the above 8 appeals as the same are the orders passed under section 28 (old) of the customs act, 1962 and provisions of the finance act, 1984 for transferring the appeal to the central government are not applicable in this case as the order was passed by the appellate ..... shri p. chatterjee, the learned authorised representative has submitted that the aforesaid 8 appeals are in respect of imposition of penalties under section 116 of the customs act, 1962. the details of aforesaid 8 appeals are as under:--------------------------------------------------------------------sl. no.appeal order of appellate order-in- penalty amount no. collr. of customs original1 ..... part of the appellant and has pleaded that this court should exercise its discretion in condoning the delay under section 129(a)(5) of the customs act, 1962, otherwise the appellant shall suffer irreparable loss.2. in reply to the learned authorised representative's argument, shri a.k. chatterjee, the learned .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1987)(13)LC717Tri(Kol.)kata
..... no. 16/84 dated 13.2.1984 granted partial exemption of basic customs duty on palm fatty acid and palm stearin fatty acid falling within chapter 15 of the first schedule to the customs tariff act, 1975. in this notification "palm fatty acid" and "palm stearin fatty acid" have been shown as two distinct commodities. (viii) the ..... fatty acid includes palm stearin fatty acid or that both are one and the same thing. on the other hand, customs duty exemption notifications, including the ministry of finance (deptt. of revenue)'s notification no. 16/84-cus. dated 13.4.1984, have mentioned these two acids as separate commodities. unless these two products are ..... cus., dated 31.3.84 mentioned "palm fatty acid" and "palm stearin fatty acid" as two distinct commodities. letter dated 22.6.1984 issued by the ministry of finance, department of revenue, government of india to the collector of customs, bombay dealt with palm stearin fatty acid. the directorate general, technical development (i & ep cell), .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(15)LC211Tri(Kol.)kata
..... of the indo-nepal treaty of transit across the indian territory.in this connection we find that the customs act includes a chapter on goods in transit' namely chapter viii covering sections 52 to 56.however, a perusal of this chapter shows that it does not deal with or refer to those goods in transit which are transported across a ..... of learned member (judicial), shri b. prasad and myself. "the above-captioned parties had filed 5 (five) revision applications to the secretary, government of india, ministry of finance, department of revenue, new delhi being aggrieved from order no. 979-a to 985-a of 1980 passed by member of central board of excise & customs dated 24th april, ..... to look at the pattern of policy, procedure and orders, and note relevant portions thereof. 51. as per the hand book of import-export procedures 1978-79 (chapter i) the import and export policy is announced for each financial year by means of public notices in the gazette of india extraordinary [vide para 4(1)]. changes .....
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