Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 55 punishments otherwise than by force court Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (0.219 seconds)

Shri S.K. Colombowala and ors. Vs. Commissioner of Customs (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... further m/s. amrit laxmi machine works and its director approached the settlement commission and cooperated with the settlement commission and received immunity as provided under the act. the present appellants have not chosen to go to the settlement commission.9. the proposal to set aside the penalties on these appellants on the ground that ..... laxmi machine works and its director have not played the major role in fraudulently obtaining the duplicate advance licence and importing duty free bah bearings. they merely acted as licence lenders and name lenders. the facts of the case relating to tribunal's decision by the single member bench in the case of shitala prasad ..... of cha and its director and therefore no penalty is warranted on these two appellants.13. whether the provisions relating to settlement of cases under the customs act can be considered to be identical to kar vivadh samadhan scheme justifying invocation of case laws under the kar vivadh samadhan scheme? 14. whether m/s. .....

Shri Harish P. Pherwani, Shri Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the view that the adjudicating commissioner has passed a detailed speaking order and he is correct in placing reliance on the statements recorded under section 108 of the customs act, 1962 in view of the case laws cited by him. accordingly, we are of the view that confiscation of the foreign currency and indian currency is in order ..... recorded in para 15, 16 and 17 as follows: on perusal of the statements it is seen that the statements were recorded under section 108 of the customs act 1962 and the same were written by the noticees in their own handwriting and as per their voluntarily say. the hon'ble supreme court in the case of ..... p.c. 1963. therefore, it is material piece of evidence collected by customs official under section 108 of the customs act 1962. that material incriminates the petitioner inculpating him in the contravention of the provisions of the customs act 1962. the material can certainly be used to connect the petitioner in the contra vention. similar view has also been .....

Bharat B. Patel, Snehal B. Patel Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ) rule 209a, under which penalties have been imposed on the applicants requires dealing in any manner specified therein with excisable goods which are liable to confiscation under the act and the rules. it does not require the goods to be either actually confiscated or confiscated under a particular rule like 173q. in the instant case, prima facie ..... waived on the ground that its application for declaration as sick unit had been registered with bifr under section 16(1) of the sick industrial company (special provisions) act, 1985, the applications for waiver of pre-deposit of penalties by other applicants except the above 3 applicants and shri vora, were allowed.as far as the ..... 11ac, penalty of rs. 5 crores under rule 173q of the central excise rules and penalty of rs. 10 lakhs under section 112(a) of the customs act, 1962. penalties were also imposed on the two directors and the excise clerk of the manufacturer as also on suppliers/consignors of raw materials. aggrieved thereby, the .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... together. each unit would be registered separately under the excise law and would also obtain separate registration under sales tax, income-tax, octroi and the shop establishment act etc. invoices for sale would be issued unit wise. a number of offence cases were booked by the department alleging unity of such units. several cases ..... (104) e.l.t. 513 (t)]. it was claimed that when the duty was meticulously calculated by the department, such deductions could not be considered. the act of the commissioner of granting deductions on account of advertisement charges was challenged on distinguishing the phillips india judgment, (supra).38. it was urged that the commissioner was ..... , sales tax, supplies of the raw material on regular basis. (xxi) directors namely shri kabir mulchandani (md) and shri s.c. gupta (whole-time director) acted in tandem with one another. while md controlled the affairs of jre at bombay, the whole-time director controlled the affairs of jrs's factories and bil's delhi .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... the learned departmental representative for the respondent. it is that once an order of confiscation is passed by the adjudicating authority under the provisions of the customs act, the quantum of fine in lieu of confiscation to be imposed is in the absolute discretion of the adjudicating authority. the only limiting factor under section 125 ..... , confiscated 3,002,557 metric tonnes of refined industrjal coconut oil, imported by m/s. jain exports private limited, under section 111 (d) of the customs act, 1962, based on his finding that the goods are not covered by valid import licences for their import and that, therefore, they had been imported in violation of ..... , shri pal submitted that this point had been considered by the delhi high court who had observed that this action of the other custom houses could not act as an estoppel against the collector of customs, ahmedabad in allowing clearance of the consignments without any penal action. shri pal, therefore contended that the collector' .....

Shri D.D. Gandhi, Al Hadi Impex and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(120)ECC302

..... in respect of money claim cannot be converted to a quasi criminal dispute of smuggling at the rigour of the administration - section 2(39) of the customs act, 1962. valuation (customs) - export - value accepted provisionally in the first instance and finally after pmv inquiry and thereafter depb license issued by dgft - ..... ibid, not an order under section 3 ibid - hence, impugned goods not prohibited goods liable to confiscation - penalty not sustainable - sections 113 & 114 of customs act, 1962.m. k. fisheries v. cc, cochin jurisdiction - duty entitlement pass book scheme (depb) - credit-rate of credit as sanctioned by dgft to be allowed ..... matter to dgft authorities. (b) confiscation and penalty - prohibited goods - mis-declaration - depb not covered by word 'license' under foreign trader (development and regulation) act, 1992 and claim for depb export not declaration for import, hence, alleged mis-declaration not covered under rule 14(2) for foreign trade (regulation) rules, 1993 - .....

Vidyut Metallics Pvt. Ltd. Vs. Cce Mumbai Iii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to sale those were clearance for captive consumption, the assessable value declared was purportedly worked out on the basis of costing as per provisions of section 4 of central excise act, 1944. therefore, a show-cause notice was issued demanding differential duty along with interest. the period involved is april 2003-04 and the show-cause notice issued on 29.04 .....

Royal Western India Turf Club Ltd. Vs. Commissioner of Service Tax, Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... stall or canteen, for a consideration. this activity is nothing but hiring/leasing of immovable property defined under clause (zzzz) of section 65 (105) of finance act, 1994 which defines the service as renting of immovable property or any other service in relation to such renting, for use in the course of or for ..... business activities and therefore, they have provided infrastructural support to these entities and hence the activity rendered falls correctly under business support service as defined in the finance act, 1994. accordingly he pleads for upholding the impugned demands under the category of broadcasting and business support services. 5. we have carefully considered the rival submissions ..... of royalty for the same was brought under the tax net with effect from 1-7-2010 vide clause (zzzzr) of section 65 (105) of the finance act which defined the said service as - (zzzzr) taxable service provided or to be provided to any person, by any other person, by granting the right or .....

Balaji Impex Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT283Tri(Mum.)bai

..... commissioner.(d) the plea of the ld. dr that there are no fetters on the redemption fine required to be imposed but the provisions of section 125 of the customs act, 1962, are well taken. but the adjudicator cannot also violate with infirmity the instructions with appraising mannual & boards order. the higher fines and penalties, if justified could be imposed. however .....

Goenka Industries Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(103)ECC139

..... form of an adjudication order, is appealed against.24. the next issue pertains to liability of the impugned goods to confiscation under section 111(m) of the customs act. the id. member (judicial) sets aside the confiscation-observing quote : "there is nothing on record to show that representative samples were drawn from each and every ..... deliberately misdeclared the goods as "sub-standard yarn, no claim basis". the goods are, therefore, liable to be confiscated under section 111(m) of the customs act, 1962 on account of the mis-classification. i do not find much force either in the plea that for the foreign supplier in japan, the goods would constitute ..... has imposed reasonable amounts of redemption fine and penalty which are commensurate with the values of the imported goods and gravity of infractions of the provisions of the customs act, 1962. the findings of the adjudicating commissioner are lucid and based on earlier decisions of the tribunal and the apex court, the main part of which is .....