Judgment Search Results Home > Cases Phrase: national jute board act 2008 section 5 functions of board Court: customs excise and service tax appellate tribunal cestat mumbai

Andrew Pereira Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(13)LC806Tri(Mum.)bai

..... the revision application dated 4-5-1982 of shri andrew pereira to the government of india under old section 13.1 of the customs act has been transferred to the appellate tribunal under section 131-b ibid and is to be treated as an appeal before the tribunal.2. ..... final order: the point of difference in this appeal was referred by the president in terms of section 129-c(5) to the third member and that member has since recorded his findings.28. ..... according to the officers of the customs who accosted him the appellant was found boarding the ship and therefore the allegation contained in the panchnama that the ppellant was inside the ship is toally erroneous. ..... shri senthivel also urged that the appellant had admitted that he was to hand over the currency to sherzada, a crew member of the vessel and that crew member was a pakistani national and the vessel was to sail on the next day. ..... he read out section 113(a) of the customs act and also referred to the definition of goods in section 2 (22) of the customs act to contend that "goods included currency". ..... senthivel that the panchnama disclosed that the appellant was found inside the ship and his presence inside the ship coupled with the statement that he was to hand over the currencies to a foreign national established the offence of attempted export, cannot be accepted. ..... shri sherzada did not say that he wanted to export the currency even though he was a pakistani national on a pakistani ship. .....

B.N. Jadeja Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(44)ELT736Tri(Mum.)bai

..... commenced further investigation in the matter on seizure of 3 vcrs on 4-4-1983, and has traced out shantigar and/or meraman or any other person in connection with the said seizure at any time prior to 13-4-1983, or that their intelligence section had gathered any information that there were more vcr brought in the said tanker, which had been removed prior to the surrender of 3 vcrs and oil tanker to the customs department.8. ..... the customs officers have also recorded the statements of constables jivabhai and keshavbhai, under section 108 of the customs act and both of them have categorically denied having told these two persons, anything about the goods belonging to the appellant.11. ..... mr mondal submitted that though meraman has stood penalised under section 112 of the customs act, he is implicated only for his abatement in concealment of the said contraband goods, but that cannot make meraman an incredible witness. ..... according to him, the oil tanker was stopped after some time and both the police constables unloaded 8 to 9 bundles rapped in jute cloth, and tanker alongwith constable keshavbhai went away. ..... "national" made in japan, from an open room near palakhada bus stand, under a panchnama and the same were handed ever to the customs department. ..... keshuvbhai and jivabhai to bagvada police station.according to him, on the way, the tanker was made to stop by constable jivabhai who got down and came back with meraman alabhai mer and both of them boarded the tanker. .....

Patel Engineering Ltd. and Others Vs. Commissioner of Customs (import) ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... should not be demanded and recovered under the proviso to section 28(1) of the customs act, 1962 and also by enforcing the bonds/undertakings executed by them at the time of import ..... support of the above contention the appellants rely upon the judgment of the honble apex court in the case of the deputy director of sales tax (law), board of revenue (taxes) versus thomas stephen and company limited (1988) 2 supreme court cases 264=1988 (34) e.l.t. ..... absence of any post-import condition in the exemption notification, action cannot also be taken under section 111(o) which, in any case, has not been invoked in the show-cause notice. ..... state or union territory; or; (iii) a person who has been named as sub-contractor in the contract referred to (ii) above for the construction of roads in india by or on behalf of the ministry of surface transport, by the national highway authority of india, by the public works department of a state govt. ..... person who has been awarded a contract for the construction of roads in india by or on behalf of the ministry of surface transport, by the national highway authority of india, by the public works department of state govt. ..... a show-cause notice has been issued invoking section 28 of the customs act, 1962 vide paragraphs 25 and 27 of the ..... the aforesaid contract was for the period 27.3.2007 to 26.1.2008 and the contract work involves concretisation of the ground area of the entire depot and also erection of gantry crane bundle, electric panel and compressor in the .....

Bil Metal Works Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(75)ECC102

..... they brought the tempo alongwith goods to headquarters office of central excise and detained by superintendent, central excise (preventive) headquarters, baroda for further investigation after recording the statement under section 14 of central excise act of the above tempo driver on 23.7.91, after physical verification of goods loaded in the tempo, panchanama was drawn in the presence of ph. ..... perused the show cause, reply and gp's, panchanamas, statements under section 14 of central excise act, documents produced, orders of lower authorities, appeal memorandum synopsis. ..... even if the statements, under section 14 of excise act and documents such as panchanamas, delivery challans, chit and gate passes are examined in detail it does not support the allegation of double transaction under the gpi no. ..... it is difficult to get a transport vehicle with national permit for transporting through states to zahirabad, where there is little hope to get another consignment for transport to other places in his emplty (sic) [empty] vehicles for truck owner. ..... as per board's letter dated 21.9.78 no.207/37-m/77.ck.6 if violations is technical and mistake by assessee on the facts of it is not mala fide, and there is no evidence of any intention to evade payment of duty, seizure is not called for. ..... goods should not be confiscated, when there is no evasion of duty, and there is a clear proof that duty has been paid as per board circular. .....