Judgment Search Results Home > Cases Phrase: navy act 1957 section 156 removal of insane prisoners Court: customs excise and service tax appellate tribunal cestat calcutta

Yash Pal Singh Chowdhury Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1990)LC436Tri(Kol.)kata

..... the appellant's contention is that the goods were being transported within india and there was no contravention of any of the sections of the customs act, and the learned collector had committed an error in relying upon the resiled statement of the driver and the cleaner.6. ..... the question that arise for our consideration is as to whether the goods were being smuggled to nepal and whether the appellant had committed contraventions of the various sections of the customs act, and whether the redemption fine of rs. ..... 26,000/- under section 113 of the customs act, and penalty of rs. ..... later the appellant's statement was recorded on 20-4-1982 under section 108 of the customs act, 1962. ..... he submitted that there was no violation of section 113 or 121 of the act. ..... 25,000/- under section 114 of the customs act.2. ..... the penalty imposed under section 114 stands also reduced to rs. .....

Ashok Kumar Durani, Vasulal Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(82)ECC411

..... 18/99-ccp dated 10.12.99 passed under the relevant provisions of customs act, 1962..... .....

Smit International Singapore Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(138)ELT366Tri(Kol.)kata

..... 99 requested the principal commissioner of customs, calcutta to extend the validity period of the customs duty exemption in respect of removal of the wreckage till 31 dec 99 and also requested for waiver of customs duty under section 25 of the customs act, 62 in respect of salvage barges/tugs and equipment brought in by the appellant for the purpose of the salvage operation ..... consumables and spares on board the vessel nor the mechanical grab which was carried by the barge "magnus x" were liable to customs duties as per the provisions of section 86 (1) read with section 2(38) of the act, dropped the entire purported duty demand against the appellant, he however, purported to hold on a completely erroneous basis that allegedly old and used equipments and machinery of purported value of ..... come to a conclusion that the first order of the commissioner was not a speaking orders since he had not considered the appellant's contentions regarding applicability of sections 86 and 87 of the said act and the submissions based thereon regarding both durability and confiscability of the consumables and the mechanical grab, and had to set aside that the order and remanded ..... customs was demandable from the appellant contrary to the proposal contained in the subject show cause notice to hold that the penalties imposed upon the appellants under section 112(a) of the said act by the first offer also could not be sustained and therefore direct refund of the said wrongfully and unlawfully realized penalties of rs. .....

Ranjit Kumar Sarkar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(79)ECC552

..... the appellant is not challenging that portion of other connected materials stands confiscated, but is only aggrieved with the imposition of personal penalty of rs.2,00,000/- under the provisions of section 114 of the customs act, 1962.2. .....

Smit International Singapore P. Vs. Commr. of Cus. (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(154)ELT139Tri(Kol.)kata

..... 1999 requested the principal commissioner of customs, calcutta to extend the validity period of the customs duty exemption in respect of removal of the wreckage till 31st december, 1999 and also requested for waiver of customs duty under section 25 of the customs act, 1962 in respect of salvage barges/tugs and equipment brought in by the appellant for the purpose of the salvage operation ..... and spares on board the vessel nor the mechanical grab which was carried by the barge "magnus x" were liable to customs duties as per the provisions of section 86 (1) read with section 2(38) of the act, dropped the entire purported duty demand against the appellant.he, however, purported to hold on a completely erroneous basis that allegedly old and used equipments and machinery of purported value rs ..... come to a conclusion that the first order of the commissioner was not a speaking order since he had not considered the appellant's contentions regarding applicability of sections 86 and 87 of the said act and the submissions based thereon regarding both durability and confiscability of the consumables and the mechanical grab, and had to set aside that order and remanded the ..... was demandable from the appellant contrary to the proposal contained in the subject show cause notice to hold that the penalties imposed upon the appellants under section 112(a) of the said act by the first order also could not be sustained and therefore direct refund of the said wrongfully and unlawfully realized penalties of rs. .....

Commr. of C. Ex. and Cus. Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(154)ELT385Tri(Kol.)kata

..... ) has taken a view that even after the amendment of section 35a(3) by the finance act, 2001 with effect from 11-5-2001, the commissioner (appeals) has inherent power to remand the matter to the original adjudicating authority for de novo consideration, inasmuch as by remanding, the commissioner (appeals) is setting aside the impugned ..... the revenue's grievance is that after 11-5-2001 when the provisions of section 35a(3) were amended, the commissioner (appeals) was not having any powers to remand the matter. .....

Mangalam Fabrications Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(95)ECC52

..... of the above decisions, we set aside the impugned order and remand the matter to the original adjudication authority with the direction to calculate the interest on the refund of predeposit of duty at the permissible rates in terms of section 27a of the customs act, 1962 read with the above-referred decisions. ..... denied by the commissioner (appeals) on the ground that such deposits are for the purposes of availing right of appeal, and when the amount is liable to be refunded on success of the appeal, no interest is payable under the provisions of section 27a of the customs act, 1962.2. ..... , patna; (ix) 2003 (156) elt-407 (tri. .....

Sony Impex Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... reasons as arrived as no condition precedent for confiscating the said goods under section 111 of the act, including section 111(m) thereof, has not and cannot be said to have been satisfied. ..... the show cause notice had been issued under section 124 of the act and not under rule 10a(2) of the customs valuation rules ..... the commissioner also ordered confiscation of the goods under section 111(m) of the act, but allowed redemption thereof upon payment of a fine ..... , the purported finding the subject goods were liable to be confiscated under section 111(m) of the act is also incorrect, invalid and bad. ..... 2 lakhs upon the appellant under section 112(a) of the act was also imposed.1.2 a) being aggrieved by the said order dated april 19, 2004 of the commissioner the appellant, inter alia, preferred an appeal being ..... kol/05 dated september 27, 2005, this hon'ble tribunal rejected the said application on the ground that the final order having been passed by the commissioner, provisional release of the said goods under section 18 of the act was impermissible in law. ..... 7.50 lakhs under section 112(a) of the act.1.3 a) challenging the validity and legality of the said order dated june 21, 2005 of the commissioner, the appellant filed an application under article 226 of the constitution of india before the hon'ble calcutta high ..... d) provisions of section 17 of the customs act, 1962 stipulate, inter alia, that the proper officer should assess the goods to duty on the basis of statements made, in the .....

Bengal Hammer Industries (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... chance to rebut allegations, he must be given all documents, relied upon by department as well as those not relied upon - where documents are voluminous, sufficient opportunity must be given to file reply-matter remanded for de novo adjudication-section 11a and 33 of central excise act, 1944. .....

B.B. Bose and Sons Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(132)ELT126Tri(Kol.)kata

..... were in progress, the old firm's cha licence was renewed by the department.thus, when during pendency of the said proceedings before the learned magistrate, the old firm was considered fit and proper to act as a custom house agent, the learned advocate submits, the position could not go against the appellant in any manner whatsoever when the said proceedings were ultimately dropped by the learned magistrate.4.4. ..... the death of ganesh chandra bose on 4-10-1996, the business of the old firm was continued by virtue of several orders passed from time to time and during all these periods, shri dinendra kumar bose always acted as the main senior working partner of the firm; (e) the said firm all along carried on its business as custom house agent from its principal place of business situated at no. ..... on 1-6-1999, inter alia, for carrying on the business of custom house clearing and forwarding agent and duly applied before the commissioner of customs, kolkata on 8-6-1999 for granting appropriate licence to the new firm for acting as a customs house agent in accordance with the provisions of the customs house agents licensing regulations, 1984 made under sub-section (2) of section 146 of the customs act, 1962 (52 of 1962). ..... the said firm was granted a regular licence to act as custom house agent under the provisions of the custom house agents licensing regulations, 1984 (hereinafter referred to as the regulations). .....