Judgment Search Results Home > Cases Phrase: nepali Court: customs excise and service tax appellate tribunal cestat calcutta Year: 2008 Page 1 of about 2 results (0.040 seconds)

Commissioner of Customs Vs. Globe Trotters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

1. Heard both sides in respect of MA & Appeal filed by the applicant/appellant Commissioner and the Appeal filed by the appellant importer.2. In the Miscellaneous Application, it has been stated by the applicant Commissioner that the submission made by the appellant importers before the Tribunal regarding non-drawal of samples by Customs officials, is not true and factually correct and that the appellant importers have misled the Hon'ble CESTAT to get a favourable Stay Order. He further states that the samples were drawn in presence of the authorised CHA of the appellants and forwarded to the Assistant Drug Controller, which was duly acknowledged by him. He has also stated that in respect of importation of drugs it is a mandatory and statutory obligation on the part of Customs Authorities to ascertain as to whether the drugs under import comply with the standards laid down in the provisions of Drugs and Cosmetics Act, 1940. No clearance is allowed until and unless that procedure i...

Howrah Ispat Private Limited Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(128)ECC140

1. Heard both sides. The appellants have imported candles from Nepal.The issue is whether such imports are to be charged to 4% of the additional customs duty applying Notification No. 3/2001 or these should be charged to full rate of additional customs duty equal to the excise duty leviable on like articles made in India. The exemption under Notification is subject to the condition that credit of duty paid on inputs or on capital goods has not been taken under the CENVAT Credit Rules.2. Shri S.K. Bagaria, learned Senior Advocate appearing for the appellants inter alia argues as follows: (i) The additional customs duty can be levied only equal to the excise duty for the time being leviable on a like article produced or manufactured in India. (ii) The condition in the Notification is clearly satisfied as the candles were manufactured in Nepal and admittedly, no duty credit has been availed under the CENVAT Credit Rules which are not applicable in Nepal. (iii) No further condition or res...