Judgment Search Results Home > Cases Phrase: payment and settlement systems act 2007 section 29 application of fine Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (0.132 seconds)

Teracom Private Limited and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)(124)ECC31

..... on any technical material, but based on advertisements of bsnl, website information, orders passed by telecom regulatory authority of india (trai) and telecom dispute settlement appellate tribunal (tdsat).6. the relevant tariff entries in central excise tariff and customs tariff are as under: transmission apparatus for radio telephony, radio telegraphy ..... as the 'last mile/first mile' connection for delivering plain old telephone service (pots) and broadband internet to telecommunications customers. various types of wll systems and technologies exist. this referencer also states that fixed wireless terminals or fwt units differ from conventional mobile terminal units operating within cellular networks, such ..... . 320 of notification no. 21/02-cus was continued by notification no. 21/05-cus.8. notification no. 39/05-cus granted exemption from payment of sad levied under section 3(5) of the customs tariff act, 1975.9. cdma is one of the standards in digital cellular communication technology .....

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(69)ECC109

..... 6.1997 and before 13.8.1997. this should show that letter would have been written and this could have been antedated by wsfl. in any event, the payment towards the settlement of us $ 1,90,000 for tcs handed over on 25.6.1997 stood adjusted from security deposits lying with wall street subsequent to 25.6.1997 and before ..... asf tcs for sale. these deposits were in his personal name and not in the firm's name. in the case of default of payment, m/s wsfl were to appropriate the securities. in settlement of accounts he would give blank cheques to m/s wsfl who would fill in the amounts calculated on the dollar exchange rate on the ..... of exchange control regulation committed by time travels & cargo or any of their branches. 6.3 time travels & cargo is required to furnish on a weekly basis daily settlement advises along with purchase agreements to wall street finance ltd. and such information may at any point of time be subject to local international law enforcement review. wall street finance .....

Akai Impex Ltd. and K.L. Dhingra Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... consider the contents of these circulars and to demand duty in case where an exemption notification of the kind that we are concerned with breached or the orders of the settlement commissioner 12. the matter is settled by the judgment of the supreme court in shashank sea foods pvt. ltd. v. cce 1996 (88) elt 626 holding that the ..... liable to pay duty which under no circumstances, could have been a matter of dispute". it was solely on this ground that the supreme court made its order on payment of interest that the company had taken. we do not find it possible to say that the supreme court in that judgment lay down any ratio generally applicable. its ..... of the notification.this appellant imported in terms of these licences total quantity of 285.846 tons of plates from october 1993 to october 1994 and cleared them without payment of duty in terms of the exemption.2. the customs department received some information that these goods had not been utilised in the manufacture of the product which was .....

Akai Impex Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT700Tri(Mum.)bai

..... consider the contents of these circulars and to demand duty in case where an exemption notification of the kind that we are concerned with breached or the orders of the settlement commission.12. the matter is settled by the judgment of the supreme court in shashank sea foods pvt. ltd. v. cce - 1996 (88) e.l.t. 626 holding ..... liable to pay duty "which under no circumstance, could have been a matter of dispute". it was solely on this ground that the supreme court made its order on payment of interest that the company had taken. we do not find it possible to say that the supreme court in that judgment lay down any ratio generally applicable. its ..... of the notification.this appellant imported in terms of these licences total quantity of 285.846 tons of plates from october, 1993 to october, 1994 and cleared them without payment of duty in terms of the exemption.2. the customs department received some information that these goods had not been utilised in the manufacture of the product which was .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ) e.l.t. 766 (t) held that liability to fulfil conditions to subsist beyond recession of notfn. in view of section 159a of customs act, 1962. (e) settlement commission in case of santogen textile mill 2002 (140) e.l.t. 558 has held that when raw material cleared as such to dta without using same in manufacture of ..... advanced by the appellants would result in collection of anti-dumping duty from honest tax payers who paid the duty on time and those importers who evade the payment of anti-dumping duty would escape from paying the same just because evasion is detected afterwards and the show cause notice and the adjudication order are issued subsequently ..... hospital and health care v. uoi has held that the exemption notification imposed a continuing obligation on the part of those who obtained certificated of exemption for import without duty payment. (b) hon'ble karnataka high court in chaparral health services ltd. v. uoi [annexure-i] held that, the power to recover duty does not flow from .....

J.i. Gandhi Silk Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT195Tri(Mum.)bai

..... in hindustan commercial bank ltd. v. punnu sahu (dead) through legal representative - 1971 (3) scc 124. we are therefore satisfied that the application made to the settlement commissioner not having been dealt with on merits, have not been entertained within the meaning of sub-section (7) of section 32pa of the act and the appeals before ..... his case settled. subsequently, both the assessee and its director sought for permission to withdraw the appeals which were granted and made an application to the settlement commission for settlement of their cases.this was done in terms of section 32pa of the act and there is no dispute about its applicability to the facts of this case ..... approx; and in the year 2000-01 was rs. 4.76 lakhs. it is also contended that on merits the basis for the department's case, of the payment made by the applicant, a textile processor, to its contractor is faulty. the department records the statements of the person relied upon. it is further stated that chandrakant .....

Shiv Herbal Research Lab P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(139)ELT133Tri(Mum.)bai

..... the designated authority is required by section on 90(1) to grant a certificate setting for the particulars of tax arrears and the sum payable towards full and final settlement of the said arrears under the scheme. thereafter, time limit is provided for the declarant to pay these sums and furnish proof. on this being complied with section ..... authority and issue of certificate by it. that order is made for determining the amount payable by the declarant in accordance with this scheme. the certificate is issued after payment of that amount.sub-section (4) of section 90 provides that an appeal shall be deemed to have been withdrawn on the date on which "the order referred ..... come into play only if such stage has been reached, and since such stage had not been reached since no certificate had been issued in form 3 as full payment had not been made by the declarant, therefore, it is our considered view that the appeal does not cease to exist but would continue before the commissioner (appeals)." .....

Collector of C. Ex. Vs. Oswal Petrochemicals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(69)ELT497Tri(Mum.)bai

..... their calculation may be the short levy and pleaded for dropping all the procedures and long drawn legal proceedings, accepting this payment.hence this deposit appears prima facie to have been made on their own, presumably with an understanding for settlement without issue of s.c.n.hence, when the collector has given a direction that provisional assessment is to be finalised ..... all; but the collector chose to accept the respondent's contention that no testing was done by the department at the production stage before accounting and there are no scientific system of grading. even the finding is contrary to the factual position that tike respondent have been selling them in two different grades at different prices and the allegation based on .....

Jitendra Kumar Ghishulal JaIn Vs. Collr. of Cus. (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(103)ELT591Tri(Mum.)bai

..... the appellant was badly in need of money, at the time and before he was intercepted. the appellant has given complete and clear picture about his earnings, family background, and payment of income-tax. it is not tried to be rebutted by the department. in the absence of it, imposition of penalty on the appellant is not sound. the line of .....

Vxl India Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(122)ELT710Tri(Mum.)bai

..... the car having been imported two months after its manufacture and the importer not having transferred her residence to india, the condition of one year's possession abroad and permanent settlement in india were not satisfied.3. rashmiben patel did not answer the notice. the commissioner records that the officers could not locate her residence. bisham kriplani, who had held her ..... .4. the commissioner passed his order confiscating the car under clauses (m) and (d) of section 111 of the act, but permitting its release to the appellant before us on payment of duty, and imposing penalties on rashmiben patel and bisham kriplani. hence this appeal.5. the contention that the appellant was a bona fide purchaser of the car may be .....