Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2003)(85)ECC807
..... section 62 of the indian contract act, 1872, provides that "if the parties to a contract agree to substitute a new contract for it, or to rescind or alter it, the original contract need not be ..... the appellants that it is not open to the department to ignore the contractual bargain between contracting buyer and seller and arbitrarily fix the assessable valued based on what it considers ought to be the price, especially when, admittedly, the price as fixed pursuant to the second amendment had been given effect to by the parties. ..... it appeared that this case warrants recourse to determination of assessable value in terms of section 4(1) (b) of the central excise act, 1944 read with central excise (valuation) rules, 1975.4. ..... it can be seen that mtop is an additional consideration paid when the appellant's factory is functional and products are being lifted. ..... novation occurs when a new contract is substituted for an existing contract either between the same parties or between different ..... when once they enter into a new contract with varied terms and conditions, which is called novation, automatically old contracts disappears and new contract emerges in its ..... when the parties to a contract agree to substitute a new contract for it, the original contract is discharged and need not be performed.it is necessary for the application of this principle that the original contract must be subsisting and ..... " when the parties to a contract agree to substitute the existing contract with a new contract .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)ECC102
..... of some more parts after their clearance have to be classified as intercom devices at the point of their clearance from the factory; (ii) whether in the light of the description of the term 'telephone' available in rule 472 of the indian telephone rules, 1961 and in section 7 of the indian telegraphs act, 1885, the impugned equipments should be treated as intercom devices.24. ..... ground of appeal arises from the description of the term 'telephone' in rule 472 of the indian telephone rules, 1961 framed under section 7 of the indian telegraphs act, 1985. ..... connection, the notice issued by the central government refers to a description of the term 'telephone' available in rule 472 of the indian telephone rules, 1961 and in section 7 of the indian telegraphs act, 1885.4. ..... the present matter arises from a notice issued by the government of india under section 36(2) of the central excises & salt act, 1944 calling upon respondents to show cause as to why the order-in-appeal ..... the central government also expressed the tentative view that if, as held in the board's order-in-appeal, equipments, when delivered to a private party for use within a building, are classifiable as intercom devices, then the other equipment, which is delivered to the p&t department should also be classifiable as intercom ..... dated 25-1-80 passed by the central board of excise & customs should not be set aside, as the central government was of the tentative view that the said order-in-appeal was not proper, legal and correct. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(8)LC519Tri(Chennai)
..... the case on which the parties herein joined issue is with reference to the meaning and legal connotation of the word 'attempt' occurring in section 113 of the act and whether the circumstances of the case would bring the appellants within the mischief and ambit of "attempt" as envisaged by section 113 of the act.the learned counsel for the appellants placed strong reliance in the ruling of the supreme court ..... prohibited under law and the offence being an economic offence, the evidence and surrounding circumstances should be liberally construed in favour of the revenue and likewise the word 'attempt' occurring in section 113 of the act should be comprehensively construed and liberally interpreted so as to take within its ambit a situation as the one that obtains in the case and should not be confined to the straight jacket ..... accordance with the declaration in the shipping bill, the petitioner therein did not tender the 39 bales for export and instead requested for cancellation of the other ..... "attempt" should be liberally construed, particularly when the word occurs in statutes like the customs act dealing with economic offence and should not be narrowly construed, as is done in respect of offences under the indian penal code. ..... or coins, notification issued under chapter iv-b of the act relating to specified goods would not be applicable with the result the onus is clearly cast under law on the department to prove the charge against the appellant under section 113(b) and 114 of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC623Tri(Delhi)
..... in this connection, his attention was drawn to the general clauses act, section 20 of which provides thai expressions used in a notification issued under a central act shall, unless there is anything repugnant in the subject or context, have the same meaning as in the main act.15 shri ohri then argued that if the view adopted by the collector (appeals) was correct, then in an extreme case 7|% ..... "%" in any column of this schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the customs act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column. ..... the notification provided that the goods specified in the table annexed to the notification, when imported into india from bangladesh or republic of korea or sri lanka or laos, which had ratified the bangkok agreement, were exempt from basic duty of customs in excess of the rates specified in column ..... in the notifications 7 1/2% ad valorem would be consistent with the position under the customs tariff act, the indian tariff act and the scheme of imperial preferences. ..... margin, as seen from the indian tariff act, 1934, was 7 1/2 ..... of the first schedule to the indian tariff act, 1934, which was in force prior to the enactment of the customs tariff act, 1975. ..... used in the indian tariff act, 1934, the ..... in the indian tariff act, the nature of duty on cloves was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(86)ELT571TriDel
..... the latest change with which we are concerned, it reads as follows :- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, and the word 'manufacture' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods ..... 272, holding that conversion of gi steel wires falling under sub-heading 7217.90 into pvc coated insulated wires falling under sub-heading 8544.00 amounts to manufacture in terms of section 2(f) of the central excises and salt act, 1944, in support of the argument that since the new tariff contains an entry for residue containing metals or metal compounds (other than residue from the manufacture of iron or steel), ..... marketability therefore, is an essential ingredient for dutiability under the schedule to the central excise tariff act, 1985.the judgment of the hon'ble supreme court in the case of indian aluminium company (supra) is applicable on all fours to these appeals and hence following the ratio thereof, we hold that the aluminium dross, pot dug out and furnace dug ..... and skimming or ashes, deemed to be goods, as per legal fiction cannot, however, be considered as 'finished' products by ..... of a type covered by chapter note 3, have to be considered as deemed goods by way of legal fiction. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(127)ELT415Tri(Mum.)bai
..... but the burden shifts on the accused when section 123 of the act is invoked.after the initial burden of acquiring reasonable belief is discharged by the customs, it is the offender who has to establish the lawful importation and acquisition of the gold. ..... as far as the foreign marked gold is concerned, we find that the onus as placed by virtue of section 123 has been discharged by the appellants to the required extent.17. ..... while this observation might have had merit in the earlier days when there was no import of gold or where the import was totally controlled, in the present days when the market is flooded with gold imported through baggage it is not unusual that a seller may have to wait for sometime before realisation of the consideration. ..... on the one hand the customs act considers it necessary to ask a person to establish the legality of the origin of the gold seized from him while on the other hand in pursuance of the relaxations made in the import policy and the baggage rules framed under that very act, there is a flood of foreign marked gold in the town. ..... to wean away the indian public from the craze of the gold and also to ensure stability of the currency the gold (control) act, 1968 was enacted. ..... at a later date passengers of indian origin arriving into india after a prescribed period of stay abroad were permitted to import 5 kgs. ..... gold occupies a special position in the indian psyche. ..... of gold chains and indian currency of rs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... as regards, the officers higher to the asstt.collector of central excise, the provisions of rule 6 continued to remain operative when the provisions of rule 10 were shifted from the rules to the act.under section 33, the central board of excise & customs could confer on any officer the powers of adjudication as indicated in that section.under section 37(2)(xx), the central board of excise & customs or collector of central excise were authorised to provide by written instructions for supplemental matters arising out of any rule ..... a taxing authority will not ordinarily impose such a duty because it is much more convenient admisnistratively to collect the duty (as in the case of most of the indian excise act) when the commodity leaves the factory for the first time and also because the duty is intended to be an indirect duty which the manufacturer or producer is to pass on to the ultimate consumer which he could not do if the commodity ..... it was pleaded on behalf of the respondents that as the 1926 regulations were part of the mines act 1923, and as the 1923 act was repealed by section 88 of the 1952 act, the 1926 regulations as part of the 1923 act stood repealed and ceased to have legal existence on the day the 1952 act came into force. ..... of orissa 1978 elt j-159 had held that no penalty was imposable for technical or venial breach of legal provisions or where the breach flows from the bona fide belief that the offender was not liable to act in the manner prescribed by the statute. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(13)LC685Tri(Delhi)
..... under the foregoing provisions, the proper officer shall after taking into account all relevant material which he has gathered, determine the value to the best of his judgment".a simple perusal of the section shows that the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may ..... union of india reported in 1983 elt 2177 where in the hon'ble high court had hold that in terms of the provisions of section 14 of the customs act, 1962 and rule 3(d) of the customs valuation rules, 1963 the value of the goods for the purposes of levying duty shall be fixed with reference to the ..... revenue authorities were of the view that the goods were priced exactly at the same rate for indian market in respect of all types including type "vfo-56", irrespective of the supply coming from singapore ..... the price list issued by the manufacturer is one which is of general application to all importers and when the goods have been imported at the same prices as those shown in the price list, then that is the price at which such goods are ordinarily sold ..... goods is to be accepted for the purpose of assessment of customs duty, particularly when there is no adequate evidence to prove that the same is not the correct price ..... further contended that the appellants may not be in possession of the material when confirmation was issued but might have subsequently purchased the material at the time ..... when they issued the price .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC715Tri(Delhi)
..... lloyd insulation, delhi, were international distributors of raychem auto tracers.in view of the above, the importers stated that the value declared by them was quite acceptable under section 14(1)(a) of the customs act, 1962.the importers also relied upon a xerox copy of the letter, dated 4-4-1988 from m/s. ..... he was of the view that invoice price was not acceptable under section 14(1)(a) of the customs act, 1962, as the value was to be determined under section 14(1)(b) read with rule 3(b) of the customs valuation rules, 1963. ..... ii that the value as given in the invoice was not acceptable under section 14(1)(a) of the customs act being at considerable variance with the manufacturers trade price list.with regard to the itc classification the importers stated that classification of goods under s. no ..... he had observed that the goods were liable to be confiscated under section 111(d) of the customs act, 1962 and there was also misdeclaration of the value of the goods imported as falling under ogl appendix 6 on the bill of entry and the goods were liable to confiscation under section 111(m) of the customs act, 1962. ..... the price for indian sale is also not conforming to the price given in the relevant column meant for stockists and varies by 10-30% as discussed in the later part of this order.in fact, comparison of the price list submitted by the importers dated ..... the total cif value in the indian rupees worked out to rs. ..... he has referred to indian electricity isi standard 1855 part xxxii 1971 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(69)LC537Tri(Delhi)
..... the manner in which the supplier has suppressed the facts pertaining to the goods meant for indian buyer not having shipped to germany and not having explained about extra quantity of 34 mt, clearly shows that the supplier and the buyer in india had colluded to clear the goods through customs by ..... is legally correct and proper; and (b) whether by an order passed under section 129b of the act, the tribunal set aside the said order and pass such other order as may be ..... 1976 cen-cus 81d (sc) : ecr c 198 sc : 1978 elt (j172) held that when charges are only in the realm of possibility such charges cannot be sustained. ..... when the deptt.itself admits that the goods needed further finishing/process and in fact, goods were predominantly without holes, these castings obviously could not be used as such to merit denial of their legitimate parentage under the category of scrap as defined under section note (6) of section xv ..... circumstances clearly discloses that the importer had filed the bill of entry declaring the goods as "brass scrap honey" when the goods were in fact "brass burners in unfinished and semifinished condition". ..... 1992, without any official stamp saying that no calls were made by the party from 1.11.1991 to 3.11.1991, when the sheet does not indicate any calls made during nov. ..... reply to the specific question how this copy bears certification of embassy of india as also certificate from traffic manager, telephone, when attestation is dated 12.2.1992 and 6.2.1992, the ld. .....
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