Judgment Search Results Home > Cases Phrase: foreign recruiting act 1874 Sorted by: recent Court: customs excise and service tax appellate tribunal cestat kolkata Page 1 of about 73 results (0.095 seconds)

M/S. S. Krishna and Co. Vs. Commissioner of Central Excise, Customs an ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... the ld.special counsel has further submitted that self-assessment system has been introduced in respect of customs clearance of imported goods under section 17 of customs act, 1962 with effect from 8/4.2011 and sub-rule (4) ibid provides that (4).where it is found on verification, examination or testing of the goods or otherwise that ..... however, on the opinion whether fit for human consumption, cannot be written as the food safety and standards act, 2006 defined in its clause section 3.1 zz that nsafe food means an article of food whose nature, substance or quality is so affected as to render it injurious to health or vice versa ..... not be written as the food safety and standards act, 2006 define in its clause section -3.1.zz- that unsafe food means an article of food whose nature, substances or quality is so affected as to render its injurious to health or vice versa hence, the product could only be certified as safe food and as per section 3(q) of fss act, 2006 in which food safety means assurance that food ..... it is the submission that word adulterated has been defined in the prevention of food adulteration act, 1994, section 2(ia), which reads under section:- (ia)adulterated an article of food shall be deemed to be adjulterated:- ------------------ ------------------ (f) if the article consists wholly or in part of any filthy, putrid, rotten, decomposed or deseased ..... goods is in violation of foreign trade policy (ftp) and are liable for confiscation under section 111(d) of the act. 9. .....

Chhotu Lal Daga (Prop. of Rohit Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... absence of provisional duty would have led to injury, the anti-dumping duty may be levied from the date of imposition of provisional duty; (b) in the circumstances referred to in sub-section (3) of section 9a of the act, the anti-dumping duty may be levied retrospectively from the date commencing ninety days prior to the imposition of such provisional duty. ..... ordinarily all interests including the designated anti-dumping authority, foreign exporters, the importers as well as the domestic industry are represented before the anti-dumping bench and hence, the anti-dumping bench is in a better position to give a definitive ruling on ..... such measures are necessary to prevent unfair trade by foreign suppliers to the detriment of domestic industry in the ..... that rule of comity cannot arm the courts to distort the provisions of the act and the rules when there is no ambiguity and their wisdom, as demonstrated above, is evident for allowing the provisions to achieve their remedial effect by keeping at bay the ..... we, therefore, hold that rule 20(2) is intra vires the provisions of the said act and the anti-dumping duty has been validly imposed with effect from the date of imposition of the provisional anti-dumping duty and would continue to ..... quickly and definitively resolve disputes regarding levy of anti-dumping duty, imposition of which is vital to the economic health of the country in its fight against the dumped imports by unscrupulous foreign exporters causing injury to domestic industry. .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... along with other similar appeals to hear on the preliminiary question as to whether prior to the amendment made in 2005 to section 35b(2) of central excise act, 1944 and similar provision under the customs act, 1962, the commissioner himself can file appeals against the orders of the commissioner (appeals) or not.2. ..... australian parliament added a new section 15aa(1) to the acts interpretation act, 1901, requiring that in statutory interpretation "a construction that would promote the purpose of object" of an act (even if not expressed in the act), be preferred to one that would not promote that ..... into homely metaphor, it is this: a judge should ask himself the question how, if the makers of the act had themselves come across this ruck in the contexture of it they would have straightened it out he must then do ..... a bare perusal of the relevant provision to section 35b(2) of the central excise act, 1944 and section 129a(2) of the customs act, 1962 shows that at the relevant point of time statutory right of redressal was exercisable by revenue to appeal against an order passed by the appellate commissioner if such order ..... sub-rule (i) of the said rule provides, inter alia, that no pleader shall act for any person in any court unless he has been appointed for the purpose by such person by a ..... appeal having been filed by commissioner himself, sub-section (2) of section 129a of the customs act, 1962 is not attracted and recording of satisfaction of the commissioner is also not required. .....

Commr. of Service Tax Vs. Indo Foreign (Agents) Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR12

..... the department is in an appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under section 76 of the finance act, 1994, for the reason that the service tax was paid prior to issue of show-cause notice. ..... it is the case of the revenue that the provisions under section 76 of the finance act, 1994 relating to service tax is not similar to the provisions relating to customs and excise law and hence the decisions cited by the lower appellate authority to justify non-imposition of penalty in case of payment of tax prior to ..... hence, i set aside the impugned order-in-appeal and restore the impugned order-in-original in regard to imposition of penalty under section 76 of the finance act, 1994. ..... following the ratio of the said decision and considering the facts in this case, i am of the view that this is a fit case for imposition of penalty under section 76 of the finance act, 1994. ..... ) upholding imposition of penalty under section 76 of the finance act, 1994.3. ld. .....

Baidyanath Ayurved Bhavan Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(107)ECC74

..... for better appreciation of two contending entries, we re-produce the same as below: 3003.31 - manufactured exclusively in accordance with the formulae described in the authoritative books specified in the first schedule to the drugs and cosmetics act, 1940 (23 of 1940) or homoeopathic pharmacopoeia of india or the united states of america or the united kingdom or the german homoeopathic pharmacopoeia, as the case may be, and sold under the name as specified in such books ..... or pharmacopoeia.admittedly, if the goods are manufactured exclusively in accordance with the formulae described in the authoritative books specified in the first schedule to the drugs and cosmetics act, 1940 and sold under the name as specified in such books, they would get classified under sub-heading 3003.31. ..... a technical write-up relating to the said trial sample prepared for the foreign buyer referred to various other books and it was nowhere claimed that the said product was in ..... they have drawn our attention to enquiry dated 14-2-2001 received from a foreign buyer of italy requesting the appellants to make a trial sample of chyawanprash with more sweeter and other suitable ingredients, so that it ..... it was also indicated in the said letter of foreign buyer that if possible some ingredients, which help in reducing ..... have given a plausible explanation of the report being relatable to a product researched and developed by them for export purposes at the instance of their foreign buyer. .....

Contessa Commercial Co. Pvt. Ltd. Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... for the imports to be held to be covered as computer software and eligible to the exemption notification.2.2 on the issue of valuation, shri bagaria submitted that immediately after realising the mistake in the export declaration, the foreign seller has filed their revised declaration with dubai customs, showing the correct value which corresponds to the declaration made by cccpl.he relied upon letters dated 15-9-98 written by gulf software to dubai customs and letter ..... there is no allegation against ael and despite full investigations, ael has not been made a party to the allegations to the show cause notice, meaning thereby that the act of opening of letter of credit and the transactions between ael and ppl are bonafide. ..... this judgment deals with issue of valuation under section 4 of the central excise act, 1944 where the finding is that operating software and the hardware are commercially different items and even if the computer cannot run without operating software, the operating software does ..... his client through his company ppl had lent money to bpcl which act cannot & does not render the goods liable to confiscation and hence he submits that the penalty imposed on his client is ..... effect that the value of usd 15 was fair.2.3 apart from merits, shri bagaria also submitted that there is no justification for invoking the extended period of limitation in terms of proviso to section 28(1) of the act, since the goods were released after inquiry and 100% examination.2.4 shri v.s. .....

Rammapati Exports Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... hence no duty demands and/or interests on the propriety firm can be upheld.2.6 when we find that no duty demands could be arrived at or con firmed by the commissioner, the imposition of penalty under section 114a of the customs act, 1962 on the proprietor of the exporting firm cannot be arrived at and upheld.2.7 the clear-cut findings arrived at earlier by the commissioner and the tribunal on merits, that there was no evidence to substantiate the charge, of overvaluation ..... 1,00,35,562.00 (rupees one crore thirty-five thousand five hundred and sixty-two) along with interest was liable to be realised from the appellant company under section 28 of the customs act, firstly, section 28 of the customs act can have no application whatsoever for realisation of any such depb credit, as credit is not duty as held by the larger bench of this tribunal in the case of essar steel ltd. ..... he further contended that it was a domestic sale from a domestic supplier to a domestic purchaser and neither any provision of customs act/fera/foreign trade regulation act was involved nor he violated any provisions of law. ..... cc, mumbai , the tribunal had held that a declaration for depb is not a declaration which should be read as a prohibition under the customs act, 1962 read with foreign trade (development and regulation) act, 1992 since that scheme of depb has been announced under powers of section 19 of the foreign trade (development and regulation) act, 1992 and not under section 2 of the said act. .....

Tata Iron and Steel Co. Ltd. Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)10STR515

..... case like the present case where "admittedly" even according to the commissioner (appeals), excess duty amounts were realised or paid as a consequence of a "slip/clerical error due to wrong computation of the foreign exchange rates of conversion, and where section 154 of the act is applicable if in the event even in such cases also it was incumbent upon an assessee to file an appeal under, inter alia, section 128 of the ..... documentary evidence to prove that the duty incidence under claim was not passed on to the buyer of goods and the presumption under section 28d of the act being that the appellant had passed on the duty incidence to the buyers, the present refund claim shall be hit by the bar of unjust enrichment ..... based on the purchase order, all payment whether related to custom duty or to foreign supplier (cif value) are recorded as "down payments" according to this system, materials received are first recorded as "stock in transit" but are not charged to the ..... clarified that in cases where excess payment of duty has been made due to incorrect assessment by the customs authorities, the importer must file a claim under section 27 of the customs act for refund of the excess amounts.the relevant portion of the manual [para 1 of ch. ..... omission/accidental slip has implication for refund of duty or entails grant of refund, the same is to be governed under the provisions of section 27 of the act, including the period of limitation and principle of unjust enrichment incorporated therein. .....

Tech Tronix India Vs. Commissioner of Customs, (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... duty should not be paid by them accordingly; (iv) the goods under the subject bill of entry should not be held liable to confiscation under section 111(m) of the customs act, 1962; (v) the importer should not be held liable to penalty under section 112 of the customs act, 1962.2.1 commissioner, vide paras 15 to 19 (verbation same in both cases and extracted hereinbelow) found the undervaluation charge to be upheld, ordered the loading of value to ..... it, therefore, appeared that the subject goods are liable to confiscation under section 111(m) of the customs act, 1962 because of gross mis-declaration of value thereof and the apparent discrepancy in the declaration of the ..... to be determined under rule 8 of the customs valuation rules, 1988 read with sub-section (1) of section 14 of the customs act, 1962 taking the value evidence of us dollar 22.5 per pieces as the correct value of the goods. ..... (8) since the name of the foreign supplier in case of the subject importation differs from the name of the shipper in the case of import made through icd ahmedabad and the subject goods do not bear any mark of country of ..... & confiscation of the goods under section 111(m) of the customs act 1962 & goods an option &.redemption & imposed penalties under section 112(a) on ..... issue of valuation under the customs act & the notice framed thereunder cannot be effected on basis of pre-determined pick & choose options, it has to be only prescribed by the rules, the valuation as arrived by the commissioner .....

Eastern Exports and Imports Co. Vs. C.C.E. and C., (Admn/Aiu-prev)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... .2.6 once the change of under valuation is not being upheld, nor the value as arrived approved, the duty demands made cannot survive.consequently the demands of duty and penalty under section 114a of the central act 1962 cannot be upheld and are to be set aside.2.7 once liability to confiscation for misdeclaration of country of origin and misdeclaration of value is not being upheld, redemption fine offered and penalty liability under section ..... machines under seizure which they knew or had reasons to believes were liable to confiscation under section 111(m) of the customs act have rendered themselves liable to penal action under section 112(b) of the customs act, 1962.accordingly vide show cause notice issued under dri f. no. ..... machines under seizure which they knew or had reasons to believe were liable to confiscation under section 111(m) of the customs act have rendered themselves liable to penal action under section 112(b) of the customs act, 1962 and the with the said two nos. ..... statements, the managing director informed that the said machines were of foreign origin and imported by m/s. ..... mannian who appears in all these cases for revenue.1.3 acting on intelligence that one company in the name of m/s.tiru-mala seven ..... and had thus violated the provisions of section 46(4) of the customs act and by such act of misdeclaration his company i.e. m/s. ..... by means of willful and deliberate suppression of fact, would not be held liable to confiscation under section 111(m) of the customs act, 1962. .....