Judgment Search Results Home > Cases Phrase: hackney carriage act 1879 section 9 power of magistrate to decide disputes regarding fares Court: customs excise and service tax appellate tribunal cestat mumbai

Commissioner of C. Ex. and Customs Vs. Besta Cosmetics Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(160)ELT728Tri(Mum.)bai

..... is concerned, the collector (appeals) vide his order dated 20-7-1994 held that the price at which the products under the brand name "promise" is sold to balsara hygiene products limited is the normal price under section 4 of the central excise act, 1944. ..... this fact is not disputed by the revenue in the present appeals. ..... the commissioner (appeals) is right in holding that claim of the assessee is not barred under section 11b of the act. ..... the assessee-respondent is engaged in the manufacture of tooth paste and tooth powder falling under chapter sub-heading 3306.00 of the schedule to the central excise tariff act. .....

Capt. Jens Warner Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(99)ELT324Tri(Mum.)bai

..... stay is not envisaged under section 129e of customs act and, further, in the prima facie view taken of the case as above on confiscability of the vessel, this is not a fit case for exercising inherent powers to stay the recovery of fine, nor has the applicant produced any material by way of any letter to them in this regard by the department to ..... 322 has approved the following observation contained in maxwell on interpretation of statutes: "where act conferees a jurisdiction, if impliedly also grants the powers of doing all such acts, or employing such means, as are essentially necessary to its execution".in my view the power to grant stay of recovery of redemption of fine is incidental to the power of the appellate tribunal to pass such orders on the impugned order as the tribunal think fit, either to confirm or to ..... issue of show cause notices on 19-3-1996 and 22-3-1996 culminated in the impugned order by which the vessel was confiscated under section 115(2) of customs act as having been used in the transport of smuggled gold, which was also confiscated in the same order. ..... order to urge that the concealment and carriage of gold in the vessel can be attributed to want of diligence to take to precautions on the part of the master of the vessel and hence penalty on him under section 112 of customs act is justified. ..... found that this applicant, as owner of the vessel, could not be said to have culpable knowledge of the carriage of smuggled gold in the vessel, levy of fine of rs. .....

Commissioner of Customs Vs. Metalman Pine Mfg. Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(91)ELT382Tri(Mum.)bai

..... itself, appears to have been enacted for the purpose of determining the value of the goods for the purpose of customs tariff act, or any other law for time being in force whereunder a duty of customs is chargeable", reading it in conjunction with definition of word "value" as given in section 2(4) and again referring to the provisions of section 111(m) of the act, where goods not corresponding in respect of value with the declaration made, has been rendered liable to confiscation, for the ..... . sdr has however emphasised and reiterated that issue for determination here is one of correct valuation, and for that, the provision of section 14(1) of the act have to be implemented, which has not been done and has pleaded that in view of the evidence adduced by the department, the value ought to be revised to dm 850.00 per m.t ..... . both at indore and bombay and the documents in relation to the correspondence in this regards, as detailed in the show cause notice, were seized.2.5 statements of the persons concerned were recorded. mr ..... . 3,52,80,278/- and as such the dispute as to the valuation would even otherwise, have no significance ..... . the tribunal having powers to re-appreciate the evidence and came to its independent conclusion even on factual position, and when remand for such purpose, when the documents are available on record, is discouraged, by the judicial forum, the said course, is .....

Rajiben Rana Chad Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(49)ELT608Tri(Mum.)bai

..... it is also significant to note that, the law now is well settled with plethora of judicial pronouncements, including those of the supreme court that the statement under section 108 of the customs act does not stand at par with the statement recorded by a police officer.in a criminal trial, the statements of the witnesses, have to be recorded by the magistrate, as their statements before the police officers are not admissible by virtue of section 162 of the criminal procedure code. ..... in our humble view the said "normal process of enquiry", could be the one, which is made after the seizure and which culminates into issue of show cause notice under section 124, as it is only the adjudication that takes place after the show cause notice is issued, where, as indicated above, there could be no scope for the department to adduce any further evidence ..... their lordships of the high court have reproduced the following observation of the supreme court, in that regard : "does section 107 enable the interrogation of even the potential delinquent or must it be confined only to witnesses who throw light on the delinquent's contravention of the law ..... the provisions of section 124 put an embargo on the powers of the authorities specified in section 122 of the act, to pass any order of confiscation and/or personal penalty without issuing of a show cause notice, and availing of the opportunity to the concerned party of being ..... of 79, 1257 of 79 and 1260 of 79 - decided on 2-5-1984 - coram : hon. mr. .....

Shri Ramesh P. Karani Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(73)ECC289

..... above appeal, panchanamas dated 30.10.84, 31.10.84 of residence of munilal jain, damji khimji @ bhailal and business premises of damji khimji and panchanama dated 6.11.84 of residence of appellant, statements under section 108 of customs act dated 30.10.84, 31.10.84 of harakchand jain, munilal jain, girish damji karsi 2.11.84, 26.11.84, damji khimji @ bhailal of 19.12.84, 22.12.84 of appellant dated 18.3.85, 19.3.85 of d.s. ..... on completion, show cause notice of 22.4.85 was issued to both the above persons and appellant why they should not be confiscated, under both the acts and why penal action should not be taken against them under the above acts.on receipt of the reply from all the three persons, and on permitting cross examination of witnesses as requested by them, and after hearing through their counsels, and after perusing the ..... is argued that apprehension of harakchand jain, munilal jain in the victoria garden was--with gunny bags containing 2 packets of 50 bars of gold each, only under customs act, not under gold control act, as per the panchanama drawn on 30.10.94, which is silent about the appellant giving that bag and running away. ..... following: for the reasons discussed above impugned order is set aside, and appeals are allowed regarding penalty imposed, with consequential relief as per law, if any. ..... the discharge order of additional chief metropolitan magistrate against appellant on the same facts and evidence, though not binding, has ..... instance of appellant is not disputed. .....

M/S. Ganpati Warehousing Ltd. Vs. Commissioner of Central Excise, Mumb ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... therefore their licence was suspended on the ground that preventive section of jnpt has found the sample of polyester fabric which were imported vide bill of entry 624245 dated 11.01.07 were replaced by some other sample nor seek the classification under cth 58109290 ..... advocate for the appellant submits that the proceedings under the customs act, 1962 has been dropped against the appellant by the commissioner (appeals) itself and no appeal has been preferred by the department against the said order of exoneration of the appellant by the commissioner (appeals) ..... it is also a fact on record that during the proceedings under the customs act, 1962 the appellant have been exonerated by the commissioner (appeals) and no appeal has been preferred by revenue against that order ..... prime textiles regarding customs clearance were solely handled by shri hotkar; that the description in present/previous consignments was polyester fabrics/polyester fabric embroidery; that it was only after approval from shri nalawade, one of the directors of ..... were controverted by the ar for the revenue and submitted that statements of the directors of the appellant firm were recorded under 108 of the customs act and same can form part of the proceedings. ..... , there is no corroborative evidence is brought on record by the department to prove that the appellant or their directors were in the knowledge of the act committed by mr. ..... these circumstances, appellant firm cannot be held liable for the act committed by mr. .....

The Bombay Dyeing and Mfg. Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(107)ECC598

..... it is the case of the department that the burden cast upon the appellants to prove that the goods in dispute were duty paid goods earlier cleared on payment of duty, has not been discharged by them. ..... the duty demand and confiscation are upheld but having regard to the totality of facts and circumstances of the case, the penalty is reduced to rs. ..... 9,68,525/- on 532 bales of finished goods cleared from the assessee's factory at roha without payment of duty under the proviso to section 11a(1) of the central excise act, 1944 and imposed a penalty of rs. ..... the proviso to section 11a(1) of the act has rightly been invoked against the appellants for recovery of the demand on 373 seized bales as well as 532 bales cleared from the roha factory.7. ..... 19,59,482/- (equal to the duty amount) under section 11ac read with rule 9(2) and/or rule 173q and/or rule 229 of the central excise rules.he has also ordered the assessee to pay interest at the appropriate rate on the duty confirmed under the provisions of section 11ab of central excise act.2. ..... it is not disputed that processed fabrics were cleared by the appellants to coimbatore, and that a dispute arose between dealer at coimbatore and the appellants and that the appellants filed civil suit no. .....

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(69)ECC109

..... with respect to one thing and his agent with respect to another, or his debtor at one time and his agent at another; and while the relation between the bank and a depositor in respect to a general deposit is generally regarded as that of a debtor and creditor, yet in another sense the depositor is the owner of the deposit, in that he can demand repayment at any time ..... . the relevant extract of the judgments reads as follows: it is a sound rule of construction of a statute firmly established in england as far back as 1584 when heyden's case was decided that for the sure and true interpretation of all statutes in general (be they penal or beneficial, restrictive or enlarging of the common law) four things are to be discerned and considered: 2nd--what was the mischief and ..... . the note on clauses explaining the reason for adding the section in customs act read as follows: because of large scale smuggling of silver out of the country and of var consumer articles into the country, it has become necessary to additional provisions in the customs act, 1962 so that smuggled goods and attempts of smuggling can be effectively and expeditiously dealt with the attachment of provisions of the bill is to facilitate confiscation of the goods smuggled into the country ..... . the case law clearly relates to criminals law where the powers of the police to attach the properties unlawfully obtained have come under scrutiny ..... . here was whether in a dispute between the appellants and the customs, m/s .....

B.P. Nayak, and ors. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(75)ECC115

..... if we assume for a moment that the bank officials acted negligently or carelessly in accepting these accounts, and had contravened regulations of the reserve bank of india in this regard, that will not establish their liability to penalty under clause (b) of the section 112 of the act requires a particular state of mind of the person concerned. ..... in that order he has ordered confiscation of the currency referred to above and imposed combined penalties under sections 112 and 114 on ambalal soni, the money changers, syndicate bank, bmc bank, and four employees of the bmc bank, five employees of the syndicate ..... four moneychanger had not followed the guidelines issued by the reserve bank of india with regard to issue of traveller's cheques and therefore rendered themselves liable to penalty both under sections 112 and 114 of the act. ..... has been imposed on ambalal soni under section 114 of the act for his acts connected with sending out the foreign exchange ..... in that event he would be entitled to plead rightly that, whatever his conduct with regard to payment of tax, the money was not liable to confiscation as sale proceeds of smuggled gold, if he could at a latter stage show such evidence or ..... the counsel for ambalal soni did not dispute the acts concerned with in getting foreign exchange and sending it ..... do not think that it is the legitimate function of any bank or its officials, unless the law requires it, to enquire into the source of the funds, before they decide to accept the" deposits. .....

Shri Durgadatta Mishra and ors. Vs. Commissioner of Customs (Export)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(119)ECC122

..... by the licensing authority, the customs authorities cannot refuse exemption on an allegation that there was misrepresentation it was submitted that consideration of grant of exemption under a notification issued under section 25(1) of the customs act, 1962 is the exclusive domain of the customs authorities, before grant of any exemption from duty, the customs authorities are required to see whether the claimant can really fulfil the ..... as regards the plea that mis-declaration of description of the export goods does not make it prohibited and hence section 113(d) of the customs act will not be attracted as per hon'ble supreme court in the case of prayag exporters , it was (a) there is a clear prohibition against any incorrect declaration of import or export ..... , import item is only 'hexane' in the i-o norms.1.5 there is no dispute that in the manufacture of 'soyabean extraction, the raw materials used are only ..... the date of issue of advance licence it was not the actual use that was deciding factor for import of the particular input but even its requirement entitled exporters to import ..... we find that the basic issue to be decided is whether the appellant in this case have obtained advance licenses by mis-declaration and mis-representation about the use of inputs in the manufacture of ..... bofl in consultation with vpl decided to apply advance license for lhosbm (itsm) not under sion-e42 which indicated soyabean extraction is export product and hexane as import product but for determination of .....