Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-16-2002
Reported in : (2003)(87)ECC79
1 The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.2. The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI." Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was in fact of Birch Grade and not of Dream Grade. The adjudicating authority held that the scrap is of Birch Grade and on the ground of misdeclaration, the goods were confiscated and also enhanced the value of the scrap treating as Birch Grade. A personal penalty of Rs. 3 lakhs was imposed on the firm and Rs. 2.5 lakhs on the partners of the firm. The appellant filed an appeal and the Tribunal vide order dated 13.6.2001 remanded the matter to the adjudicating authority for dc novo adjudication and the Commissioner confiscated the scrap and also imposed penalties on the ground of misdeclaration of goods.3. The impugned order is passed in pursuance to ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-16-2002
Reported in : (2003)(153)ELT179TriDel
1. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.2. The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI".Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was in fact of Birch Grade and not of Dream Grade. The adjudicating authority held that the scrap is of Birch Grade and on the ground of misdeclaration, the goods were confiscated and also enhanced the value of the scrap treating as Birch Grade. A personal penalty of Rs. 3 lakhs was imposed on the firm and Rs. 2.5 lakhs on the partners of the firm. The appellant filed an appeal and the Tribunal vide order dated 13-6-2001 remanded the matter to the adjudicating authority for de novo adjudication and the Commissioner confiscated the scrap and also imposed penalties on the ground of misdeclaration of goods.3. The impugned order is passed in pursuance to ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-09-2002
Reported in : (2003)(86)ECC305
1. The issue involved in this appeal filed by M/s. Northern Tannery is whether Special Additional Duty of Customs is payable by them on the goods imported.2. Shri C.K. Rawal, ld. Advocate, submitted that the appellants manufacture finished leather, shoes, etc., for exporting to various countries; that they had imported Wet Blue Buff Hides falling under sub-heading No. 4101.10 of the First Schedule to the Customs Tariff Act from Nepal during the month of March, 2000. The goods were cleared without payment of duty and that subsequently a show cause notice dated 8-9-2000 was issued for demanding Special Additional Duty from them; that the Commissioner (Appeals) under the impugned order has confirmed the demand of duty along with interest. He further submitted that Notification No. 18/2000-Cus., dated 1-3-2000 provides exemption from Special Additional Duty to all goods which are exempt from (a) the whole of the duty of customs leviable thereon under the First Schedule; and (b) the whole ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-14-2002
Reported in : (2003)(86)ECC352
1. In this appeal, the challenge is against the imposition, by the Commissioner of Customs, of a penalty of Rs. 75,000 on the appellant under Section H2(b) of the Customs Act.2. The appellant was one of the three occupants of the truck which was intercepted by Customs officers in the night of 4/5 March, 2001 on the Gorakhpur-Sonauli road. The other two occupants of the truck were the driver Shiv Achal Patel and the owner Virendra Pratap. The truck was coming from Sonauli, a place within the territory of India, near the Indo-Nepal border. On a thorough check of the vehicle, the officers discovered foreign origin computer parts bearing the marking 'Made in Phillipines' in secret cavities behind the driver's seat. On interrogation, the driver stated that the cavities had been constructed for smuggling of goods from Nepal; and that the computer parts found in the cavities were brought from Nepal. The officers, believing that the goods were liable to confiscation under Section 111 (d) of t...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(87)ECC176
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken up together. S/Shri Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Shri Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6.5.99, two. trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Shri Jai Bhagwan, driver of one of the trucks and Shri Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Shri Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Shri Raja Babu and they were to receive higher rate of fare a...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(161)ELT618TriDel
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken-up together. S/Sh. Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Sh. Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6-5-99, two trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Sh. Jai Bhagwan, driver of one of the trucks and Sh. Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Sh. Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Sh. Raja Babu and they were to receive higher rate of fare and also...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-06-2002
Reported in : (2003)(86)ECC478
1. On 9.5.99, the respondent was intercepted at the Customs Barrier at Nepalganj Road on his way from Nepal to India, by officers of the Customs. 41 Indian currency notes of the denomination of Rs. 500 were recovered alongwith currency notes of lower denomination from his person and the same were seized by the officers believing that the currency notes of denomination of Rs. 500 were liable to confiscation under Section 111 (d) of the Customs Act. After recording a statement of the respondent under Section 107 of the Customs Act, the department booked a case against him and accordingly issued a show-cause notice to him for confiscating the currency notes and imposing penalty on him.The original authority ordered absolute confiscation of the seized goods worth Rs. 20,500 (Rs. 500 x 41) and imposed on the appellant a personal penalty of Rs. 500 under Section 112 of the Customs Act. The appeal preferred by the party against the order of the original authority was allowed by the Commissio...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-09-2002
Reported in : (2002)(84)ECC624
1. The above captioned appeals have been preferred by the appellants against the common Order-in-original dated 18.4.2001 passed by the Commissioner of Customs vide which he had imposed penalty of different amounts, on them under Section 112(b) of the Customs Act.2. The facts giving rise to these appeals may briefly be stated as under: On the basis of specific intelligence, the officers of the DRI intercepted two tempoes loaded with goods, in front of godown-cum-residence located at Vikas Nagar. Appellant Dhiraj Singh was present at the spot at that time holding mobile in his hand. The two tempoes were found loaded with ball bearings with markings of foreign origin. The search of the godown was also taken and from there also ball bearings of foreign origin were recovered. The tempoes and the ball bearings were taken to the office of the DRI where panchnama was drawn bearing the date 2.5.98. On the way to DRI office, from the godown, Attar Pal Singh appellant was also taken along while...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-05-2002
Reported in : (2002)(81)ECC428
1. The issue involved in these two appeals filed by M/s. A.C.C. Ltd. & M/s. Naveen Projects Ltd. is whether Belt Conveyor System installed in the factory premises of M/s. A.C.C. Ltd. is leviable to Central Excise duty.2. Shri B.L. Narasimhan, learned Advocate, submitted that M/s. Naveen Projects Ltd. (NPL) are engaged in the manufacture of Conveyors; that M/s, A.C.C. Ltd. placed an order for erection and commissioning of 16 Belt Conveyors for material handling at Bilaspur (H.P.); that NPL manufactured the Belt Conveyor and other parts of Conveyors in their factory at Ghaziabad which were cleared on payment of appropriate excise duty; that they procured the other items from other manufacturers and got them supplied directly to the site of A.C.C.; that with the help of these items they fabricated, erected and commissioned the Conveyor System and material handling facilities like gantry with walk-way, railings, structural supports, transfer towers, etc.; that the Conveyor System incl...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-28-2002
Reported in : (2002)(141)ELT471TriDel
1. The brief facts of the case are that on 19-9-97, the Customs Officers of Nautanwa intercepted two person from a Roadways bus at Moila. On enquiry they disclosed their identity as S/Shri Harishankar Raikwad and Ravi Kumar Verma both resident of Jhansi. Both the persons were brought to the Customs Office, Nautanwa and they defecated from their rectums 7 gold pieces each of foreign origin weighing 1633 grams.The gold was totally valued at Rs. 7,28,000/- and was of 24 carat purity. Shri Ravi Kumar Verma in his statement dated 19-7-97 stated that he had brought the said gold from Nepal and same was handed over to one Shri Kallu Kamaria alias Kailash Babu Agarwal who had given the dollars. He stated that he was involved in the smuggling of gold for the commission of Rs. 1,000/-. In a separate statement recorded from Shri Harishankar Raikwad, he confirmed the disclosures made by Shri Ravi Kumar Verma. Accordingly, the proceedings were initi-tated and all the three named persons were issue...
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