Judgment Search Results Home > Cases Phrase: rubber act 1947 section 15 provisions regarding licences under section 14 Court: customs excise and service tax appellate tribunal cestat delhi Page 7 of about 339 results (0.273 seconds)

Component Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(93)ELT225TriDel

..... assessment under section 47 of the act had been completed in regard to those ..... prima facie materials to show that the appellant was guilty of fraud, deliberate misdeclaration and intentional misrepresentation of facts, invoking larger period of limitation under the proviso to section 28 of the customs act, 1962, notice was issued to the appellant to show cause against demand of differential duty and against imposition of penalty. ..... was not engaged in the manufacture of photo copying machines and was not an actual user of the imported articles and, therefore, there was violation of actual user conditions regarding consumables and drum (components) and also violation of requirement of specific licence in regard to the drum (component) which was a restricted item under item 470 of appendix 3 part a of 1985-88 policy.investigation also showed that there was gross undervaluation in the import documents. ..... that the invoices produced were not really by the singapore supplier and were created by the appellant using blank invoice forms and rubber stamp of the supplier.there was further material to show that the appellant sold all the imported articles. ..... forms and letter heads of the supplier as well as rubber stamp of the supplier were also seized on the occasion. ..... as a matter of fact, blank invoice forms and rubber stamp of the supplier were seized from the address given ..... the fact that blank invoices and rubber stamp of the supplier had been seized from the address given of the appellant .....

Component Corpn. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(68)LC105Tri(Delhi)

..... assessment under section 47 of the act had been completed in regard to ..... prima facie materials to show that the appellant was guilty of fraud, deliberate misdeclaration and intentional misrepresentation of facts, invoking larger period of limitation under the proviso to section 28 of the customs act, 1962, notice was issued to the appellant to show cause against demand of differential duty and against imposition of penalty. ..... appellant was not engaged in the manufacture of photocopying machines and was not an actual user of the imported articles and, therefore, there was violation of actual user conditions regarding consumables and drum (components) and also violation of requirement of specific licence in regard to the drum (component) which was a restricted item under item 470 of appendix 3 part a of 1985-88 policy.investigation also showed that there was gross undervaluation in the import documents. ..... that the invoices produced were not really by the singapore supplier and were created by the appellant using blank invoice forms and rubber-stamp of the supplier.there was further material to show that the appellant sold all the imported articles. ..... forms and letterheads of the supplier as well as rubber-stamp of the supplier were also sized on the occasion ..... as a matter of fact, blank invoice forms and rubber-stamp of the supplier were seized from the address given ..... the fact that blank invoices and rubber-stamp of the supplier had been seized from the address given of the appellant .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 75/7/2004-st dated 3.3.2004, on which reliance was placed, did not override the provisions of section 12e of the central excise act, as made applicable to like matters tax by section 83 of the finance act, 1944.6.1 under rule 4(2) of the service tax rules, 1994, it has been provided that "where an assessee is providing a taxable service from more than one premises or offices and has a centralized billing system in respect of such service rendered ..... "consulting engineer" which referred to professionally qualified engineers or an engineering firm did not apply to a company.2.2 relying upon the circular dated 2.7.97 issued by the central board of excise and customs (cbec) and trade notice dated 4.7.97 regarding service tax on consultancy services in engineering clarifying that consultancy engineers shall include self-employed, professionally qualified engineer who may or may not have employed others to assist him or it could be an engineering firm whether organized ..... production and delivery of the software update at the price agreed in appendix 1, sub-section 1.1.again, at the purchaser's request, the appellant-supplier was to carry out the installation of the software update into purchaser's equipment under the terms of operation and maintenance assistance service, if so ordered by the purchaser.12.11 as regards access to new software releases, it was, inter alia, provided under clause 3.3, that software releases included typically major improvements in the software and by choosing .....

Maruti Udyog Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(101)ELT675TriDel

..... the section inter alia provides that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion of any wilful mis-statement or suppression of facts, or contravention of any of the provisions of the act or the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11 a, shall also be liable to pay penalty equal to the duty so determined. ..... )], the supreme court held that the appellants who supplied metal for conversion into containers for packing of biscuits (manufactured by the appellants) could not be treated as the container manufacturers, having regard to the terms and conditions of the agreement entered into between them and the job workers to whom the metal was supplied by the appellants and the value of which was adjusted against the amounts ..... that were required to be paid for the manufacture of the containers and having regard to the right of the appellants to reject the containers and having further regard to the fact that the four job workers had their own licence and employed their own workers.15. .....

CalvIn Wooding Consulting Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR411

..... (1) every person liable for paying the service tax shall make an application to the [concerned superintendent of central excise] in form st-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the finance act, 1944 (32 of 1994) is levied: provided further that a person who is a non-resident or is from outside india, does not have any office in india, and is liable to pay service tax, may not make an application for ..... commissioner of central excise, raipur reported in 2006 (3) str 481, pointing out from paragraph 11.1 of the judgment that, in a case where under the terms of the contract, the service tax was credited by the service recipient, it was held in the context of the provisions of section 68 that, service tax payable in respect of taxable service, cannot become refundable merely because instead of the service provider collecting and crediting it to the central government, it was so credited by the recipient of service ..... in those two appeals, therefore, the commissioner (appeals) has committed an error in not noticing the provisions of the second proviso to rule 6(1) and setting-aside the order of the adjudicating authority against the respondents. ..... as regards the liability of the non-resident, two provisions under the rules may be noted: one relating to the requirement of registration; and the other having bearing on payment of service tax. .....

Mandovi Pellets Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(42)ELT465TriDel

..... counsel reimportation has not been defined under section 2 of customs act 1962 whereas import has been defined. ..... is because no contract was registered before the importation and the import licence was not endorsed for project importation. ..... he further submitted that a mandatory condition for the benefit of porject import under the heading 84.66 was the registration of a contract and in this case no such registration was done in respect of the subject ..... section 20 of the customs act specifically refers to "reimportation" (of goods produced or manufactured in india ..... vaish submitted that the observations of the authorities below that reimportation is not importation, was wrong as customs act recognise only importation and not reimportation. ..... shri vaish pleaded that the goods may be given the benefit of project importation under the heading 84.66-cta.4. ..... notification no.324/76 did not prescribe that the goods to be eligible to concession contained therein should be imported with the main consignment.according to him, a spare part can also be imported and be eligible to free assessment under the said notification. ..... ld.counsel for the appellants submitted that the assessment of the goods under heading 84.63-cta was wrong and that the goods should have been granted the duty free clearance under notification no. ..... to the appellants, the damage having been discovered during the warranty period, the exporters offered free repair and the shaft was sent to germany under proper customs supervision. .....

Smt. Sangey Cholden Vs. Collector of Customs and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC555Tri(Delhi)

..... it was further contended that the show cause notice which was issued containing charges under provisions 3(1) of the import & export (control) act, 1947 read with section 11 of customs act, 1962 is not in accordance with the law. ..... agarwala of assam industries, kokrajhar on the reasonable belief that the same has been procured by him in contravention of the provisions of section 3(1) of the import-export control act, 1947 read with section 11 of the customs act, 1962. ..... 10,000/- on ram awatar agarwala under section 112b clause (1) of the customs act, 1962. ..... he also contended that even assuming that a temporary mortgage was there, it will not contravene any of the provisions of the import & export act. ..... the learned consultant shri mukherjee contended that this agreement as well as the sale deed agreement are not acted upon and they were simply lying in the garage of m.g. ..... the said car was kept under mortgage to shri ram awatar agarwala of kokrajhar, assam against nu-42,000/- on 14-7-1982 and the said mortgage agreement was sent to his brother shri ram awatar agarwala by smt.lakpa kukpani through a messenger requesting him to ..... the plea of the appellant that these documents are not acted upon cannot be believed as it is only an afterthought. ..... bcp-0112 was under the ownership of late mrs. .....

East African Traders Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(59)ELT314TriDel

..... shri prabhat kumar appearing for the respondents explained at length the interpretation of transaction value under section 14(1) of the customs act read with customs valuation'(determination of price of imported goods) rules, 1988. ..... (we do not propose to express any view on the interpretation of section 14(1) read with rules having regard to the view which we are expressing on the facts and circumstances on the case). ..... the customs valuation rules itself define "related persons" for the purpose of the rules and having regard to the definition of "family" that it includes those descended or claiming descent from a common ancestor. ..... the question of piercing the veil of the company need not be gone into in this case having regard to the facts and circumstances of the case. ..... as regards the penalty, since we are accepting the invoice value in respect of the one bill of entry, we reduce the penalty to rs. ..... as regards the 3rd bill of entry, the collector himself on physical examination found that the part of the goods are coloured variety.there is no evidence produced by the department as to the value of "mixed" variety. ..... as regards the valuation, the collector relying upon the imports made by the appellants themselves enhanced the value of the goods. ..... as regards the relationship, he relied on an order of this tribunal in pilcofarma v. c.c.e. ..... as regards the description of goods, he observed that neither the invoice nor the sale confirmation letter described the goods as job lots. .....

Collector of Customs Vs. Luxor Pen Company

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(61)ELT298TriDel

..... since the tribunal has allowed the ap peal on the issue of bona fide conduct of the party without taking into consideration of the provision under section 111(d) wherein the liability for confiscation is absolute and there is no scope for bona fide belief, the point of law arises and, accordingly, same has to be referred to the high court for its ..... to the hon'ble high court of delhi :- (i) where by the commission or omission of act by the importer, the goods imported into india attract the mischief of section 111(d) of customs act, 1962, whether the plea of bona fide belief on the part of the importer is at all relevant for the purpose of confiscation or the liability to confiscation under the said section is absolute. ..... passed an order confiscating the goods under section 111(d) of the customs act, 1962. ..... the averments made in the reference application, shri bhushan submitted that bona fide conduct of the party is not essential ingredient to attract mischief under section 111(d) of the act. ..... an american revenue statute declared that for the commission of a certain act, a vessel "shall be liable to forfeiture" it was held that these words do not effect a present absolute forfeiture but only give a right to have the vessel forfeited under due process of law. ..... this reference application is filed by the applicant/department under section 130 of customs act, 1962 for referring the following questions said to be the questions of law arising out of order no.a/402/91-nrb dated 28-06-1991 in .....

Collector of Central Excise Vs. thermax (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(70)ELT247TriDel

..... declared and disclosed the facts relating to the various charges, and thus it is a case of suppression, and that the provisions of section 11a of the act were correctly invokable (para 1.15); (8) deduction of 20.4% of the erection and commissioning charges was allowable (para 1.15); (10) the assessee have contravened the provisions of rule 173c(1) read with section 4, and rules 5 and 7 of the central excise (valuation) rules, 1975, rule 173f read with rule 173g(i) ..... it is not only for wilful misstatement or suppression that the extended period under section 11a or rule 10 could be invoked but contravention of any of the provisions of the act or rules with intent to evade payment of duty.jaishree engineering company pvt ..... it is an industrial engineering product whose utility is in its operation.33.7 the various stages in which the orders are generally executed by the assessee are as under:- (1) feasibility study is undertaken by thermax engineers with regard to the installation of the boiler and other connected equipment; (2) design, drawing and engineering of the process is undertaken on the basis of which heat equipment/boilers are duly manufactured; (3) manufacturing and ..... on the part of the producer or manufacturer either not to take out a licence in a case where there was scope for doubt as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not, would not attract section 11a of the act;collector, central excise v. .....