Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1987)(13)LC717Tri(Kol.)kata
1. These appeals relate to common issues. These were, therefore, taken up for hearing together and are being disposed of by this common order.2. Appeal No.C-152/84-Cal., vide Sr.in was filed by the Collector of Customs, Calcutta as per order of the Central Board of Excise & Customs, New Delhi in Order in 1/R-Cus/Gr. dated 23.7.1984 under Section 129-D(1) of the Customs Act, 1962, against the order dated 17.11.1983 passed by the said Collector. The other appeals, vide Serial Nos.2 to 10, were filed by the importers concerned against the respective order-in- original passed by the Collector of Customs, Calcutta. (a) M/s Mansingka Brothers, respondent in , entered into a contract No. Oil/002/D/83 dated 15.3.1983 with M/s Kuok (Singapore) Pvt. Ltd., Singapore for importing 1500 M/Tons of Stearin Fatty Acid. The goods were to be shipped in part consignments. The first consignment of 200.17 M/Tons of the goods arrived at Calcutta Port on 13.9.1983 per "SS Johneverett". The respondent fi...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. Issue involved in these appeal is whether Photocopier machine parts, old & new are consumer goods and or classifiable as old/Photocopiers to call for confiscation liability under Section 111(d) of the Customs Act 1962 with & consequent penalty as arrived, or following the decision in the case of & being bound by the same, goods are to be allowed clearance without confiscation & penalty liability is an issue settled in favour of release of goods on duty only.2. Following the Larger Bench decision, confiscation liability under Section 111(d) cannot be arrived; the penalties therefore cannot be upheld under Section 112 of the Customs Act 1962 as arrived.3) a) The Commissioner in purporting to come to the conclusion that the appellant No. 1 was the importer / owner of the subject goods has sought to rely upon the limited authorization given by them to the Clearing Agents on January 20, 2003 for following up the matter with the Shipping Company and to make arrangement fo...
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