Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-18-2002
Reported in : (2003)(160)ELT1027Tri(Kol.)kata
1. All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Customs, Patna vide which he has absolutely confiscated 44 gunny bags of metal scrap on the findings that the same are smuggled in character.In addition the truck found transporting the said metal scrap has also been confiscated with an option to the appellant to redeem the same on payment of redemption fine of Rs. 60,000/- (rupees sixty thousand). In addition personal penalty of Rs. 50,000/- (rupees fifty thousand) has been imposed upon Shri Raghunath Prasad, owner of the metal scrap and of Rs. 1,000/- (rupees one thousand) on Shri Godari Rai, driver of the truck in question.2. As per the facts on record truck loaded with copper and brass scrap was intercepted by the customs officers and the goods loaded therein were seized on the reasonable belief that some of the scrap items were found bearing the country of origin as China, England, Taiwan, Italy ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-11-2002
Reported in : (2003)(154)ELT139Tri(Kol.)kata
1. A vessel was proceeding in River Hooghly got collided with a barge and sank causing obstruction to the navigational channel. The Board of Trustee for the Port of Calcutta (hereinafter referred to as "the CPT") floated a global tender for the purpose of salvaging the wreckage. A Greek salvage company, M/s. Tsavliras Rus (Worldwide Salvage & Towage Ltd.) was engaged. The Government of India, Ministry of Finance issued exemption Notification under Section 25(2) of the Customs Act, 1962 to the said Greek firm for payment of customs duty on temporary import of certain equipment for the purpose of the salvage work. The Greek firm failed to perform the salvage work. The contract with the said firm was cancelled by the P&I Club of the United Kingdom (hereinafter referred to as "P&I") and P&I granted necessary authority to CPT to engage M/s.Smit Tak B.V. Rottordom, another salvage company. The said Dutch company had a wholly owned subsidiary in Singapore, the appellant herei...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-11-2002
Reported in : (2001)(138)ELT366Tri(Kol.)kata
1. A vessel was proceeding in River Hoogly got collided with a barge and sank causing obstruction to the navigational channel. The Board of Trustees for the Port of Calcutta (hereinafter referred to as "the CPT") floated a global tender for the purpose of salvaging the wreckage. A Greek salvage Company, M/s Tsavilras Russian Side (Worldwide Salvage & Towage Ltd.) was engaged. The Government of India, Ministry of Finance issued exemption Notification under Section 25 (2) of the Customs Act 1962 to the said Greek Firm for payment of customs duty on temporary import of certain equipment for the purpose of the salvage work. The Greek firm failed to perform the salvage work. The contract with the said firm was cancelled by the P &I granted necessary authority to CPT to engage M/s Smit Tak B.V Rottordom, another salvage Company. The said Dutch Company had a wholly owned subsidiary in Singapore, the appellant herein were assigned the salvage work. The appellant appointed M/s Forbes G...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-17-2002
Reported in : (2003)(87)ECC23
1. As all the appellants have deposited partial amounts of penalties imposed upon them at the time of the appeals before Commissioner (Appeals), I allow their stay petitions and take the appeals for final disposal.2. All the six appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances.3. Vide the impugned orders the authorities below have absolutely confiscated 34 pieces of silver lump weighing collectively 97.244 kgs.and valued at Rs. 6,80,700/- absolutely. In addition penalties have been imposed upon various persons.4. As per the facts on record, a tractor was intercepted by the police officers at Araria Camp on 19-10-94. Search of the said tractor resulted in recovery of 34 pieces of silver bars weighing 97.244 Kgs.and concealed in the gear oil chamber of the tractor. The tractor at the relevant time was being driven by Shri Ramjee Bhagat Interrogation of Shri Ramjee Bhagat by police revealed that the said 34 pieces of silver were...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-11-2002
Reported in : (2003)(159)ELT612Tri(Kol.)kata
1. The appellant is absent in spite of today's notice of hearing having been sent to him well in advance. It is also noted from records that on the last date of hearing also, nobody appeared, neither was there any adjournment request. Accordingly, I have heard Shri T.K. Kar, learned S.D.R. for the Revenue and have gone through the impugned order vide which the Commissioner of Customs, Patna has confiscated the Pulse (Urad Dal) on the findings of attempted illegal export of the same to Nepal, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 80,000.00 (Rupees eighty thousand). In addition, personal penalty of Rs. 20,000.00 (Rupees twenty thousand) has also been imposed upon the appellant under the provisions of Section 114 of the Customs Act, 1962.2. As per the facts on record, the Customs Officers, on 21-4-2001 Motihari intercepted one truck bearing Registration No. DL-1GB-4278 loaded with 360 bags of Indian Pulse (Urad Dal), when the same was par...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-04-2002
Reported in : (2003)(87)ECC21
1. The issue involved in the present appeal is as to whether the Special Additional Duty (SAD) is applicable in respect of imports made from Nepal prior to issuance of Notification No. 124/2000-Cus., dated 29-9-2000 vide which the earlier Notification No. 37/96-Cus. was amended.2. While deciding the case the adjudicating authority has observed that :- Notification No. .18/2000 providing for exemption from SAD on imported goods is categorical in this respect, its serial No. 31 and 32 provide for exemption from levy of SAD on : "All goods which are exempt from - (a) the whole of the duly of customs leviable thereon under the First Schedule; and (b) the whole of the additional duty of customs duty leviable thereon under Sub-section (1) of Section (3) of the Customs Tariff Act". "All goods (a) in case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and (b) which are exempt from the whole of the additional duty of...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Aug-23-2002
Reported in : (2003)(160)ELT1022Tri(Kol.)kata
1. The issue involved in all the four appeals is identical and hence all of them are being disposed of by a common order.2. Vide the impugned orders of Commissioner of Customs, Calcutta, has demanded differential duty on the consignment of candles imported by the appellants from Nepal. The said candles were cleared by the appellant on payment of additional duty of customs equivalent to central excise duty @ 4% ad valorem on the CIF value declared in the bills of entries. The candles, classifiable under tariff sub-heading No. 3406.10, when manufactured in India, carry the central excise duty @ 16% ad valorem. However, in terms of Notification No. 85/98-Cus., dated 5-11-98, the imported goods carry concessional rate of additional duty of customs, subject to the conditions stipulated in proviso (2) of the said notification. Further in terms of Notification No.3/2001-C.E., dated 1-3-2001, candles manufactured in India carry concessional rate of duty at 4% ad valorem provided no Cenvat is ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-30-2002
Reported in : (2002)(143)ELT568Tri(Kol.)kata
1. All the appeals are being disposed of by a common order inasmuch as they arise out of the same impugned order of the Commissioner of Customs, Patna, vide which he has confiscated 459 bags of betel-nuts with an option to the appellants M/s. Kamakheya Trading Co. to redeem the 341 bags on payment of a fine of Rs. 6.00 lakh (Rupees six lakh) and another option to M/s. Radha Kishan Ramesh Kumar to redeem 118 bags of betel-nuts on payment of a fine of Rs. 2.00 lakh (Rupees two lakh).The truck transporting the said betel-nuts has also been confiscated with an option to the owner to redeem the same on payment of a fine of Rs. 1.00 lakh (Rupees one lakh). In addition, personal penalties as shown below have been imposed upon the various persons :-(i) M/s. Bikaner Assam Roadlines Rs. 50,000/- (Rs. fifty thousand)(ii) Shri Sushil Kumar Daga Rs. 10,000/- (Rs. ten thousand)(iii) M/s.Radha Kishan Ramesh Rs. 5,000/- (Rs. five thousand) Kumar(iv) M/s. Kamakheya Trading Co. Rs. 5,000/- (Rs. five th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-22-2002
Reported in : (2002)(142)ELT578Tri(Kol.)kata
1. These three appeals are taken up for disposal by this common Order as they arise out of a common impugned Order passed by the Commissioner (Appeals), Kolkata. Briefly stated the facts are that the assessees import completely pre-fumigated old and worn used clothing at a declared unit price of US $ 0.32 per kg. vide Bills of Entry filed. On the basis of an evidence of Bill of Entry No. 131242 in which the transaction value declared was US $ 1.05 per kg, the assessees were asked to explain as to why the unit price should not be enhanced to US $ 1.05 per kg. In reply, by a letter dated 26-6-01, the assessees submitted that similar goods were regularly being assessed at US $ 0.45 per kg and the same was accepted by all Customs Houses.2. The Commissioner (Appeals) after considering the matters found as follows :- "15. I have carefully gone through the records of the case, the grounds taken in the appeal petition and also the submissions made during the course of personal hearing. 16. Th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-09-2002
Reported in : (2002)(141)ELT365Tri(Kol.)kata
1. All the four appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner of Customs, Kolkata vide which he has absolutely confiscated 62,000 pcs of ball bearing of foreign origin. A Maruti Van which was found to be loaded with some cartons of ball bearing has also been confiscated with an option to the owner to redeem the same on payment of redemption fine of Rs. 50,000/-. In addition, a personal penalty of Rs. 1,00,000/- has been imposed on Shri Harshad Shah and penalty of Rs. 20,000/- each has been imposed upon Shri S.P. Chitlangia and Shri Sujit Jaiswal.2.1 As per the facts on record the Customs Officers, on 8-5-2000, found one Maruti Van standing in front of one godown located in Dum Dum Park, Kolkata. The Maruti Van was loaded with some cartons of foreign origin of ball bearing. Entertaining a doubt the Officers searched the godown premises and recovered 62,000 sets of ball bearing of Chinese origin. A diary containing some ...
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