Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC632Tri(Delhi)
..... even assuming that the said letter dated 14-5-1980 cannot be tendered in evidence under section 138b of the customs act because it was not a statement made and signed by person before any gazetted officer of customs during the course of any inquiry of proceeding under the customs act and that section 139 of the customs act is also not available because the said letter was not tendered by the prosecution in evidence in the court, the said letter ..... silver out of india to hong kong without declaring to the proper customs officer as required under section 77 of the customs act, 1962 and in contravention of clause 3(1) of the exports (control) order, 1977 issued under section 3 of the imports and exports (control) act, 1947 (as amended) read with section 3(2) of the imports and exports (control) act, 1947 and section 11 of the customs act, 1964. ..... to appreciate the evidence on record in the light of the arguments advanced by the parties it would be convenient to dispose of the legal submissions made by the parties. ..... it is also significant to note that as per the entry made in the official record of the customs and excise department hong kong the respondent also did not declare the weight of the ..... it is further interesting to note that the said defence that respondent had not declared any ..... it is also relevant to note that the incident relates to 6-1-1980 and immediately thereafter on 15th april, 1980 the residential premises of the respondent was raided in connection with the present .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(21)LC125Tri(Delhi)
..... about the short landing had been given to the appellants, they could have proceeded against the ship-owners or the consignors, as they may be advised on the other hand it is amusing to note that show cause notice proposing the confiscation of the imported 58 bales of woollen rags was issue by the customs authorities to the appellants on 2,1.1980 itself whereas the said out turn report was prepared ..... point is not what the calcutta port trust had chosen to record in their out turn report or what the customs authorities had done, but what is their legal duty and what are their legal obligations to the consignee when the subject goods landed at the port and if there was any negligence on the part of either of the respondents or both they ..... law to show as to how the compensation in the instant case should be ascertained and awarded.however, section 161 of the contract act which speaks of bailee's responsibility when goods are not duly returned provides that "if, by the default of the bailee, the goods are not returned, delivered or tendered at the proper time, he is responsible to the bailor for any loss, destruction or deterioration of the goods from that time. ..... case also collector of central excise vide his order dated 10.1.1964 ordered for the confiscation of gold and gold ornaments seized on ..... by the owner and on reconsideration, the collector of central excise vide his order dated 6th may, 1985 held that the confiscation order of seized gold passed on 10.1.1964 was not sustainable. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC601Tri(Delhi)
..... of the report, this court observed that in order to sustain an order of the tribunal beyond a period of six months and upto a period of 5 years in view of the proviso to sub-section (1) of section 11a of the act, it had to be established that the duty of excise had not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or wilful mis-statement or suppression of facts or contravention of ..... though the individual units of the bell group as such are being managed by different members of the family to create in the eye of law a separate legal identity, the fact that in the market, these products are pushed through as 'bell' products as claimed by the department cannot be said to be incorrect ..... the common brand name, sometimes it is used with by inscribing the letters and sometimes with the mark of the 'bell' ..... positive act, therefore, failure to pay duty or take out a licence is not necessarily due to fraud or collusion or wilful mis-statement or suppression of fact or contravention of any provision of the act and likewise suppression of facts is not failure to disclose the legal consequences ..... puri' and submitted that the statement was tendered before the visiting central excise team on 28-3-1987 and shri puri had clearly stated that the telephones were being manufactured by ..... the tribunal noted that dhoop sticks are different products from agarbaties even though they belonged to the same category and the tribunal was of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC318
..... 3 of the imports (control) order, 1955 to appreciate the controversy in hand for, to fortify his argument shri murthy also contended that as stated above an order under section 3 of the imports and exports (control) act, 1947 was issued for deleting the entries relating to cloves and cinnamons from ogl 15/86 which proves that the amendments and additions in appendix 5 and 6 could only be made by an order under section 3 and not ..... chief controller imports, supra the hon'ble supreme court had held that import control policy, as distinguished from import or export control order issued under section 3 of the imports and exports (control) act, 1947, is not a statutory document and such a policy can be changed, rescinded or altered by mere administrative order or executive instructions issued at any time.thus on a conjoint reading of the imports and exports promotion ..... collector to order the storage of the goods in question in a public or private warehouse pending determination as to whether the goods have been legally imported or whether they are excisable to customs duty and after so observing directed that in case such an application is made under section 49, ..... the bank undertakes to the seller, either directly or through another bank in the seller's country known as the correspondent or negotiating bank, to accept drafts drawn upon it for the price of the goods, against tender by the seller of the shipping documents ..... 801 of 1964 decided on 10-1-67 by the supreme court.mahindra & .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(42)ELT632TriDel
..... it is true that technically that decision has been given in a case of another company to which the petitioner in the present case was not a party, yet the judicial propriety would require the authorities under the act to follow the judgment of the bombay high court until it is reserved in appeal and not to take a view different from that of bombay high court. ..... collector of central excise, delhi reported in 1985 (21) elt 410 had held that it would not be proper for any authorities under the excise act to take a different view from that of a high court even if such decision has been appealed against. ..... they could not be of any avail at all to the respondents to get out of the legal implications flowing from want of due notification, as exemplified above. ..... 'notify' even according to ordinary dictionary meaning would be "to take note of, observe; to make known, publish, proclaim; to announce; to give notice to; to inform". ..... 491 of 1964) decided on 30.4.1970, has dealt with the similar points and has come to the conclusion that polymer chips are not covered under item isa of first schedule of the act. ..... if this is the legal and factual position, then, with regard to w.p. no. ..... printing the notifications in the official gazette, without making it available for circulation to the concerned public, or placing it for sale to the said public, would certainly not satisfy the idea of notification in the legal sense. ..... it had no legal efficacy anterior to that date. .....
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