Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(6)LC464Tri(Chennai)
..... the learned counsel on a judgment of the kerala high court in the case of shanmukha vilas cashew traders v.collector of customs, cochin, reported in 1985 ecr 603 (kerala), has totally no application to the facts of the present case. that was a case where the exporter consequent on labour strike and ..... is indeed strange that the chairman and acting managing director has stated before the authority that he could not say whether the value of the consignment of rosewood veneers covered by shipping bill no ..... of this factual background and the statutory legal obligation cast on an exporter under the provisions of the export control order and foreign exchange regulation act, besides the customs act, non-mention of the relevant particulars relating to the valuation of the export consignment in question would certainly be a contravention entailing confiscation. it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(11)LC231Tri(Chennai)
..... a similar position applies in respect of valuation list approved by the proper officer.hence approval of classification list and price list are formal decisions made under the act and are crucial ones in the process of assessment of manufactured goods. when in accordance with the formal rates of duty and unit values approved by the department ..... from the date of final adjustment of the value or the rate of duty. however, section 11b refers to cases where duty is paid provisionally under the act or the rules made thereunder; the difference in wording is purposive and indicates that there could be provisionality of payment for reasons other than determination of rate ..... the 'relevant date' in the explanation b(c) to section 11b it is specifically provided, "in a case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof." it was the advocate's claim that payments under the self removal procedure .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(13)ECC271
..... departmental representative did not dispute the fact that if at all for the infraction, if any, committed by the appellant, it is only the competent authorities under the textile committee act, 1963 who should have initiated action.7. we have carefully considered the submissions made before us. it is not disputed that 100% cotton powerloom fabrics "seconds" are permissible for ..... -1985 which was appraised on 23-5-1985 along with the export consignment loaded in a lorry for examination and clearance. the goods were declared to be 100% cotton power loom fabrics "seconds". the authorities examined the ..... the appellant on payment of a fine of rs. 2,50,000/- besides a personal penalty of rs. 10,000/- on the appellant shri krishnamoorthy.4. on 24-5-1985 at about 4.45 p.m. on behalf of the appellants, shri swapan kumar seth presented an export application no. 3416, dated 16-5 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(6)LC233Tri(Chennai)
..... order of the tribunal meriting a reference.9. we therefore formulate the following questions for reference under section 130(1) of the customs act, 1962 to the hon'ble high court of judicature, madras: (1) whether by mere declaration of import of a prohibited article like ..... of the clearance line in the customs office in the airport, they cannot be said to be imported within the meaning of the act." 7. we are of the view that in the light of the observations contained in the ruling cited supra, in the context ..... l.j. 417. to take a different view would introduce confusion in the matter of levy of duty under the provisions of the act. more so, as we think, in the case of goods in the hands of transit passengers. so long as they were not taken ..... 192/83, dated 10th may, 1984 (annexure a).5. the applicant has filed an application under section 130(1) of the customs act, 1962, seeking a reference to the hon'ble high court of judicature at madras on the following questions said to be of law, arising .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1997)LC736Tri(Chennai)
..... engineer's certificate was also filed showing the year of manufacture as 1986. it was noticed by the customs authorities that a similar machine as imported by the appellants of 1985 model had earlier been imported vide bill of entry dated 7-8-1995 and in respect of which the value of us $ 80,000 had been declared. the ..... correct price and therefore it should be accepted as the transaction value for assessment for this under rule 4 of the valuation rules framed under section 14 of the customs act, 1962. he has pleaded that the appellants produced from the manufacturers of the machine proforma invoice and the value of the new machine as per this proforma invoice ..... satisfied. he has pleaded that the learned lower authority while rejecting the appellants value has not given any reasons as to how in terms of section 14 of [customs act] read with valuation rules as above,the value could not be accepted in terms of rule 4 of the valuation rules. he has pleaded that the learned lower authority .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(114)ELT152Tri(Chennai)
..... submits that the learned commissioner had called for an authenticated copy of the manufacturer's invoice upon which they had purchased the said furnace in 1985 (on 31-7-1985). the same was supplied and based on further enquiries made by the commissionerate including technical consultation with the chartered engineer (vide his certificate dated ..... . clearly, a deemed capacity will be different from the actual capacity. in this connection, we note that the explanation (1) of section 3a of the act clearly takes this position as follows :- "(1) notwithstanding anything contained in section 3, where the central govt, having regard to the nature of the process ..... . 3/99, dated 25-1-1999, wherein the learned commissioner has determined the annual capacity of production of their induction furnace under section 3a of the act together with the notifications therein including notification no. 20/97-c.e. (n.t.), dated 25-7-1997 prescribing the induction furnace annual capacity determination rules .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(23)ELT128Tri(Chennai)
..... of the collector that the new ornaments under seizure are not relatable to the standard gold bars sent by bhima & bros, to raikar at karwar.12. section 55 of the act provides that "every licensed dealer,...shall keep, in such form and in such manner as may be prescribed, a true and complete account of the gold...held, controlled,...or otherwise ..... to bhima & bros., kottayam, as claimed and here too, no entry had been made in the subsidiary g.s. 12 register. raikar has thus contravened section 55 of the act. he ordered confiscation of the said unaccounted old and new gold ornaments under section 71 but permitted them to be redeemed on payment of a fine of rs. 50,000 ..... to each one of them could not be believed; the ornaments seized were held to be those of p.v. raikar himself. raikar had contravened section 55 of the act in that no entries were made for these ornaments in the relevant subsidiary register with him. he also disbelieved the story that 372.750 gms. of new ornaments were intended .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(25)ELT750Tri(Chennai)
..... appeal to the collector of central excise (appeals), that authority found that the demand has to be examined with reference to the time limit stipulated under section 11a of the act and not with reference to any notional date. he did not accept the view of the assistant, collector that with the date of making of refund in respect of goods ..... rest of the period was barred by limitation. the present appeal is against this order of the collector (appeals).2. in support of the appeal, sdr claims that the act of re-classification of goods originally assessed under item 27(e) under item 68 resulted in the arising of a factor which made the goods cleared during 1981-82 free ..... may be in his hand or under his disposal or control. in the present case; for one thing the determination that sums are payable has not been made under the act or the rules at the time the refunds in respect of industrial components were made; for another, the refund was in fact made without making any deduction therefrom of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)(6)LC635Tri(Chennai)
..... 9-7-1982. it is settled proposition of law that grant of sanction is not an idle formality or an acrimonious exercise but a solemn and sacrosanct act which affords protection to persons against prosecutions and without a valid and proper sanction, the very institution of a prosecution and congnizance of the same by court ..... the additional collector has admittedly accorded sanction for prosecution of the appellant before the criminal court for an alleged offence under section 135(1) (a) of the act during the pendancy of the adjudication proceedings and a criminal prosecution was launched against the appellant accordingly in the court of chief metropolitan magistrate, egmore in c.c. ..... order of the additional collector of customs, madras, referred to supra, imposing a penalty of rs. 25,000/- on the appellant under section 112 of the customs act, 1962.2. the brief facts relevant for the appeal are as follows. the officers of the intelligence branch of the madras custom house, on the basis of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(12)LC1129Tri(Chennai)
..... collector can be the adjudicating authority and i fail to appreciate how one could ever spell out a conflict between section 122 vis-a-vis 137 of the act. assuming argumendo that the finding of the tribunal is apt to create administrative difficulties, it should not be difficult to notify certain category of officers as ..... of the materials reached a conclusion that the respondent herein and others devised and executed their plan of illegal import of goods of foreign origin and by their acts of commission and omission rendered the goods liable to confiscation and the respondent and others should be prosecuted for the offences. in the context of the factual ..... therefore, it is superfluous to repeat the same here. nobody can quarrel with the proposition that according sanction is a statutory duty under section 137 of the act. but the whole question here is whether the sanctioning authority in the course of formation of an opinion for according sanction could be said to have entertained an .....
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