Judgment Search Results Home > Cases Phrase: foreign recruiting act 1874 Sorted by: recent Court: kolkata appellate Page 8 of about 126 results (0.097 seconds)

M/S. Stoff-prinzess India Export Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(77)ECC135

..... the cars were confiscated holding that the relaxation with regard to importation of cars by joint venture did not cover the appellants import as the equity participation by the foreign partner in the joint venture was less than the qualifying minimum amount stipulated. ..... the confiscation of the cars was on the ground that import of cars by joint venture company is permissible only if the equity participation by the foreigners was not less than us $ 2 lakhs, while the foreign equity participation in the appellants firm was less than us$ 60,000. ..... instead, the appellants have only submitted that the cars were the bonafide requirement of the importing company (foreigners employee). ..... the cars were also confiscated under section 111 (d) of the customs act 1962 and a penalty of rs. ..... the share holding of the indian promoter is 20% and that of the foreigners is 80%. ..... 50,000/- imposed on the importer under section 112 (a) of the customs act. .....

Overseas Merchandise Inspection Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)80ITD176(Kol.)

..... inserted with the object that even if the assessee renders its service sitting in india but to be used in a foreign country, in that event also the assessee is entitled to relief under section 80-o of the act.in this connection the circular issued by the cbdt being circular no.700 supports the case of the assessee which is as follows :- a question has been raised as to whether the benefit of section ..... that as long as the technical and professional services are rendered from india and are received by a foreign government or enterprise outside india, deduction under section 80-o would be available to the person rendering the services even if the foreign recipient of the services utilises the benefit of such services in india.the apex court in the case ..... that the provision of section 80-o being a special provision for encouraging an assessee to bring more foreign currency in india at the same time rendering services outside india, such beneficial provision should be interpreted ..... -93 on the following ground :- that the cit (appeals) erred in confirming the disallowance made by the assessing officer of the claim of deduction under section 80-o of the income-tax act, 1961 in respect of certain earnings in convertible foreign exchange for services rendered from india.2. ..... section 80-o of the act the conditions are that an indian company or a resident in india has to render its expertise service for the use outside india in consideration of which convertible foreign exchange is received in .....

Cosmosteels (P) Ltd. and Others Vs. C.C. Calcutta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(138)ELT660Tri(Kol.)kata

..... in view of what has been stated above, while agreeing with the view expressed by member(judicial), i hold that this application is outside the purview of section 129b(2) of the act and not maintainable.accordingly, this application is rejected.in view of the majority opinion the rectification of mistake application is rejected. ..... the present applications have been filed by the four applicants under the provisions of section 129b(2) of the customs act, 1962 pointing out to different mistakes in the tribunal's order no.a-48-52/98-nb(db) dt.19.11.98 and praying for amendment of the said order passed on the appeals filed by them. ..... received in cash by s/shree r.s.jain and a.k.jain for purpose of remitting the differential duty through hawala, the actual invoices and duplicate invoices showing the difference, the statement, the advance payments made to their foreign suppliers or the evidence which established the guilt of the appellants".5. ..... the other evidence in the shape of statements of r.s.jain & ashok kumar jain only lent further assurance to that solid evidence in the form of bank endorsed invoices.other evidence by way of letter from a foreign supplier was only relating to misdescription of goods. ..... this application is one filed under section 129b(2) of the indian customs act praying for rectification of mistake that is stated to have crept in the final order dated 19.11.98. ..... such an application is outside the purview of section 129b(2) of the customs act. .....

Shri Sukhamoy Mondal and Shri Vs. Commr. of Customs (Prev.), W.B.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(129)ELT549Tri(Kol.)kata

..... learned advocate also submits that as per the provisions of sub-section 2 of section 115 of the customs act, prior knowledge about of use of transport of smuggled goods is a mandatory requirement for confiscation of vehicle. ..... the adjudication proceedings initiated against the three occupants, driver and the co-owners (appellants) resulted in absolute confiscation of the silk yarn and also confiscation of vehicle under section 115 (2) of the customs act, 1962 with an option to the owners to redeem the same on payment of a fine of rs.15,000/-. ..... of silk yarn alleged to be of foreign origin. ..... he submits that the prior knowledge that the vehicle is likely to be used for carrying smuggled goods is not a mandatory provisions of section 115 (2) of the customs act, 1962. ..... supreme court held that confiscation of truck was not sustainable when the owner of the truck had no knowledge that the truck was likely to be used for carrying forest produce in contravention of provisions of the forest act. ..... commissioner of customs (appeals), calcutta who held that the driver was aware that the vehicle was being used as means of conveyance of smuggled goods which rendered the same liable to confiscation under the customs act. .....

M/S. Birla Tyres Vs. Cc, Calcutta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(76)ECC351

..... apart from the machinery and equipments to be imported from pirelli and other foreign suppliers, various casting machinery and equipments at the appellants' factory were also to be utilised. ..... he submits that the said documents cannot be classified as machinery under chapter 84 of the customs act, as has been done by the authorities below. .....

M/S Forbes Gokak Limited Vs. C.C. (Port), Calcutta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... and hsd gas oil, and salvage equipments including wires, stretches, chains, shackls, snath blocks, chain lever block, gaff sockets and other miscellaneous items, were confiscated under section 111(d) of the customs act, 1962 on the ground that the same were imported without a special import licence and allowed redemption of the same on payment of a fine of rs.20,000/- and also imposed a penalty of rs.5,00,000/- on m/s forbes gokak ltd. ..... as regards the consumabls and other salvage items, the learned advocate has invited our attention to the relevant provisions of the foreign trade (regulation) act, 1992 and the rules and orders issued thereunder and also the provisions of the customs act, 1962 to show how no licence is required for importation of the same as 'shipstores'. ..... plea, the learned advocate invites attention to para 3(1)(d) of the foregin trade exemption from application of rules in certain cases) order, 1993, regulation 2 of the imported stores (retention on board) regulations, 1963 and section 2(38) of the customs act, 1962. .....

M/S Shree Salasar Impex Vs. Commr. of Customs (Port), Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC372

..... he invites attention to para 4.13 of chapter 4 of the exim policy 1997-2000 according to which interpretation of the policy rests with the directorate general of foreign trade (dgft) and the dgft vide their letter dated 14.3.2000 addressed to shri a.k.raha, commissioner of customs, calcutta clarified that the impugned cassettes are suitable for with both the s-vhs/vhs type ..... as the appellants failed to submit import licence covering the said consignment, the impugned goods were confiscated with redemption fine of rs.7,50,000/- under section 111 (d) of the customs act, 1962 for itc violation and imposed a penalty of rs.1,00,000/- on the appellants under section 112 ibid vide order-in-original no.23/2000 dated 24.2.2000. ..... in respect of the interpretation of any provision contained in this policy, or regarding the classification of any item in the book titled "itc (hs) classifications of export & import items", the said question or doubt shall be referred to the directorate general of foreign trade whose decision thereon shall be final and binding". .....

Shri Laxmi Prasad, Shri Vinode Vs. Cc, Patna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the appellants have strongly contended about the foreign origin of the gold and have also submitted that the same carries a mark of flower (lotus). ..... shri b.n.chattopadhyay, ld.consultant appearing for all the three appellants submits that the gold in question was not having any foreign markings and as such the very first step of proving the gold to be of foreign origin is missing. ..... i also find force in the appellants' submission that the motor cycle in question admittedly being not involved in transportation of the smuggled gold, is not liable to confiscation under the provision of section 125 of the customs act. .....

Sri Lal Mohan Rai and Sri Om Kumar Sah Vs. Commr. of Customs, Patna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(131)ELT295Tri(Kol.)kata

..... , munsi of m/s sagar transport, muzaffarpur - were imposed a penalty of rs.7,500/- and rs.25,000/- respectively under section 112 of the customs act, 1962 besides confiscation of the said truck with a redemption fine of rs.50,000/- vide order-in-original no.70-cus/98 dated 25.9.98 of deputy commissioner of customs (preventive), patna on the ground that 1100 kgs of contraband betelnuts of foreign origin were being transported in the aforementioned truck.the finding against shri sah was that he accepted the booking ..... to account for every omission and commission and if his servant, be it driver or munsi, and if the servant depots any means, right or wrong, to give benefit to him, then the owner is also equally guilty of the illicit act done by the driver.he, therefore, held him liable for penalty under the customs law. ..... he submits that betelnuts are freely available in the market all over india and the same are not prohibited or notified item under the customs act, 1962. .....

M/S. Siemens Public Vs. Cc(Airport), Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC163

..... appellant's filing bill of entry therefor by the customs authorities at calcutta between 18.8.99 and 14.9.99.2.9 subsequently the appellants were issued a show cause notice dt.25.10.99 alleging contravention of provision of customs act, 1962 and proposing to confirm demand of duty of customs against the appellants as also the confiscation of the goods and imposition of penalty upon them. ..... doubt is being raised by the dri/customs authorities that the goods in question were not as described by the said bill of entry, the appellant sought clarification from the foreign supplier who issued a certificate on 24.9.1999 that the goods under import were software related items. ..... he submits that, as explained earlier, the appellant sought and obtained clarification from the foreign supplier who still insisted that the goods were information technology software related products and issued a certificate dt.24.9.99 to that effect which certificate the ..... became convinced that the goods were those which were not ordered for by the appellant, upon detention order passed by the dri authorities on 29.4.1999, the appellant informed the foreign supplier as well as customs authorities about the abandonment of the said goods and sought explanation from the foreign supplier for omission or commission on their part. ..... no occasion to inspect the subject goods to find out whether or not the said goods were as per the claim of the foreign supplier and as contained in the document/certificate issued by them. .....