Judgment Search Results Home > Cases Phrase: re entry permit Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1,261 results (0.241 seconds)

Shah and Mehta and Mukesh K. Shah Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(101)ECC631

..... shah and mehta; that he does not hold any customs pass or any entry permit nor is it an allegation with the goods or did any act of clearance through customs, and he has not signed any documents for clearance. ..... on the basis of these documents i prepare the bill of entry and filed in the custom house. ..... ever bridge; (v) he filed the bills of entry on the basis of documents given by shri. .....

P.K. Abraham Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(114)ELT480Tri(Mum.)bai

..... various observations on what he finds to be the system adopted by the port trust for issue of dock entry permits and finds that instructions for improvement of the security system by the deputy commissioner of police have not ..... collector's order imposing penalty deals with various defects which he finds in the system of issuing dock entry permits which was in vogue in the bombay port trust and the security maintained by it. ..... penalties on them for the following reasons : karim, jayram kalian and abdul salam were in possession of dock entry permits without which they could not enter the docks of the bpt. ..... say that the basis for his action is that the omissions and acts of commission of the officers in charge of the hamalage section which permitted entry of karim and others into dock without which the gold could not have been smuggled and that therefore penalty is imposable. ..... , the concern applies for issue of dock entry permits to the individual who will actually work in ..... therefore instrumental in either registering bharat transport company a fictitious organisation which had claimed that kalian, karim and abdul salam were its employees or renewing such registration, or issuing or permitting issue of dock entry permits to these three persons. ..... the procedure for issue of dock entry permits for entering into the docks by labour or other persons employed by the concern which undertakes the work in the docks which requires presence of the employees in the dock is that the concern is to be .....

Baboobhai Patel and Company Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(19)ELT287Tri(Mum.)bai

..... " items) other than those included this entry permits actual user (industrial) to import raw materials, consumables other than iron and steel items and other than those included in the appendices 3, 4, 5, 8, ..... "provided further that the central government may, after consultation with the board, by notification in the official gazette, permit, subject to any conditions specified in the notification, the import of any drug or class of drugs not being ..... 17 of the conditions govering imports under ogl reads :- "import of raw materials, components and consumables permitted under ogl (vide items 1 and 2 above) is allowed to actual users (industrial) in accordance with the ..... the licences were not produced, it was not disputed that the licences did permit import of ogl items.import of ogl items has been dealt with in ..... 1 of appendix 10 did not permit import of raw materials, components and consumables falling under appendices 3, 4, 5, 8, 9 and 15 and since the objection of the customs was on the ground that the imported goods are canalised items suffice if we refer to the relevant entry in appendix 9.under the heading 'drugs' it is stated in appendix 9 that in the case of items set ..... 14 is described as : "in the case of drugs appearing in appendices 3, 5 and 9, the names mentioned : - if entry 14 of appendix 9 is read along with paragraph 218(4) of the policy it becomes clear that what has been canalised is not only piperazine anhydrous/hexahydrate but also their active ingredients, .....

Autoalarm Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(46)ECC315

..... he has pleaded that the relevant ogl entry permits import of sensors/transdeucers, and not the ..... has also submitted that all the earlier clearances have been permitted under customs tariff heading 85.17 by making appropriate corrections in the bills of entry by the customs authorities themselves.6. ..... smoke detector has small amount of radio-active material which ionizes the air in the sensing chambers, thus rendering it conductive and permitting a current flow through the air between two charged electrodes. ..... has pleaded that in the past said item is permitted to be imported under ogl, and has produced the copies of the bills of entry, for import of the same item by the appellants themselves, and has also cited several judicial pronouncements, where no redemption fine is imposed, as in the past, such imports were being permitted. ..... be noted that subject to the outcome of the application for production of additional evidence, the parties were permitted to refer to those documents, during the course of their respective submissions).4a. ..... he has emphasised that, the appellants have, even in the bill of entry, not mentioned the item as detector, but merely a sensor, as they were aware that, but for description of the nature, the import under ogl would not have ..... from the department that, the item imported performs the function of "sensors", and the only objection raised is that the same can not be taken as a component, but is an instrument by itself, and that what is permitted vide entry sr. .....

Sunflower Nursing Home Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(19)LC41Tri(Mum.)bai

..... this entry permits hospital or medical institution to import medical, surgical, optical and dental instruments, apparatus and appliances and replacement parts and accessories thereof and dental materials for their own use provided the c.i.f. ..... shri deshpande submitted that appendix 6 item 5 permitted import of the goods in question by the appellant. ..... excepting this entry there is no other entry in the policy which requires recognition of the hospital by the state or central government. ..... the relevant entry in appendix 6 reads:"raw materials, components, consumables, research and development units,machinery, equipment, instruments, acces- scientific or research laboratories, in-sories, tools and spares excluding office stitution, of higher education and hospi-machines. .....

Gajrabai R. Mehta Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(122)ELT110Tri(Mum.)bai

..... this entry permitted import inter alia of lining and inter-lining materials excluding nylon taffeta coated fabrics to the extent of 15% of the value of cotton readymade garments, hosiery and knitwear that were exported. ..... clearances of the goods was claimed in terms of entry at 4.1 of appendix 17 of the import policy of 1983-84. .....

Essar Oil Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... sustainable under section 28 when the date of duty payable and the removal is known, are distinguishable from the facts of the present case as in both those cases, an order permitting clearance of goods for home consumption was passed by the proper officer and thereafter the department issued a show cause notice alleging misdeclaration of value and seeking recovery of the differential duty ..... 15-5-1998 and 21-5-1998 respectively, for setting up a 10.5 million tons per annum crude oil refinery at jamnagar, by filing into bond bills of entry which were permitted in february 1999 to be substituted with bills of entry for home consumption, under the provisions of section 111(j) with option to redeem them on payment of a fine of rs. ..... in the present case, there is no order of the proper authority permitting clearance for home consumption in terms of section 47 of the customs act and the epcg licence has been produced by the importers for debit by the proper officer before clearance of the imported goods and the bills of entry were provisionally assessed and there was no determination of duty under section 28(2) at ..... make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form and as per section 47, where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty assessed thereon, the proper officer may make an order permitting clearance .....

R.K. Motors (India) Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(33)ELT727Tri(Mum.)bai

..... entry 10(4) permits import of all spares other than those included in appendix 3 where as entry 25 is restricted to spare parts ..... shri pal further contended that the policy regarding spares is spelt out in chapter 9 and paragraph 54(1) permitted import under open general licence permissible spares by actual users both industrial and non-industrial required by them for operation ..... 1981 and held that actual user - industrial and actual user - non-industrial are permitted to import permissible spares which are required by them for operation and maintenance of capital goods including accessories ancillary equipment, control and laboratory equipment and safety appliances installed and in ..... shri nankani further submitted that according to para 176 the export houses are not permitted to import appendix 5 items against their additional licence but then under appendix 10(4) actual users (industrial and non-industrial) could import permissible spares other than those included in ..... in view of the interpretation of the import policy, serial number 25 of appendix 10 cannot be interpreted to permit import of any spare parts irrespective of the category of the eligible importers.from this point of view, i find that there is ..... the view taken by the department that export houses are not permitted to import spare parts of motor vehicles and agricultural tractors against their additional licence on the ground that those could be imported only by owners of imported vehicles and agricultural tractors .....

Commissioner of Cus. (Ep) Vs. Virendra Kanshiram Gandhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT128Tri(Mum.)bai

..... trading corporation filed writ petitions before the madras high court for directions to be made to the customs to process the bills of entry and to permit them to clear the goods on payment of duty. ..... both the importer and the cha confirmed that they had filed the bills of entry at that time when they were not aware of any offences being committed in regard to such importation ..... the issue whether in the face of a person filing a bill of entry as an importer, another person could be held to be an importer had come up for consideration of the madras high court in the case of j.b ..... vikram overseas, in whose name the goods have been manifested, have by filing a bill of entry on 21-11-1990, already held themselves out to be the importer. ..... act, whereunder if the notified importer does not clear the goods or abandon the goods, the authorities having custody of the goods can only sell the goods by auction and the law does not permit substitution of another importer. ..... they had filed bill of entry in terms of section 46 of the act. m/s. j.b ..... trading corporation filed bills of entry for the same goods claiming that the suppliers had transferred the goods to them ..... "no doubt, section 2(26) permits anyone holding himself out to be the importer between the date of importation and clearance of the goods ..... in this case m/s.continental silk house had filed bills of entry through their cha. ..... at the same time it has come in the proceedings and it is not the contested that the bill of entry had been filed by m/s. .....

James Mackintosh and Co. Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT88Tri(Mum.)bai

..... if has been held that an application made under that section for amendment of an existing entry or inclusion of a fresh entry in the manifest would have accepted date back to the filing of the manifest by the judgment of the kolkata high court in associated forest products ..... where therefore an application has been made and is pending for inclusion of an additional entry in the manifest, it would be premature the goods by application of clause (f) and ..... the event, it will be clear that the general practice the process of filing an application have additional entry in the manifest and its disposal in the custom house take a few days. ..... sub-section (1) manifest of the vessel shall not permit the unloading of the imported goods in only an order has been given by the proper officer acting entry inwards the ship. ..... customs boards the ship when it comes into port, collects the manifest, seals the alcohol and other bonded goods on board and permits entry inwards.6. ..... such entry inwards shall not be permitted unless the manifest has been filed ..... manifest is generally tendered prior to arrival of the ship by its agent in order to facilitate filing of bills of entry by the importers to avoid delay and consequent demurrage. ..... goods on board the ship may be permitted to be unloaded after the ship ..... issue of written notice, were heard by the commissioner who passed orders holding the goods liable to confiscation under clause (f) and (g) of the act but permitting them to be redeemed on payment of fine.3. .....