Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-15-2002
Reported in : (2002)(141)ELT826TriDel
1. This appeal has been filed by the appellant against the impugned order-in-original dated 8-9-2000 vide which the Commissioner has imposed penalty of Rs. 1 lakh on him, through the impugned order.2. The appellant was a driver on Truck No. MP-23 D/7893 on 3-4-1998 when the said truck was intercepted on Jaipur-Delhi National Highway by the DRI Officers. There were two other occupants in the truck. The appellant along with the two occupants was brought to the DRI Office of Nepal Division. The goods loaded in the truck were examined and that examination resulted in the recovery of ball bearings, cosmetics, rechargeable NI-CD (Nickel Cadmium) Pencil batteries etc. of foreign origin. The present appellant admitted his involvement in the smuggling of the goods, in his statement. The other persons also did not contest their liability. The Commissioner through the impugned order directed absolute confiscation of the goods valued at Rs. 82,96,900/- and also of the truck of the appellant. The ...
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...
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...
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