Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 98 voting by members Court: customs excise and service tax appellate tribunal cestat mumbai

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 .....

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 .....

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. .....

Diambel N.V. Antwerk Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)(124)ECC201

..... were grounds to confiscate the goods. non-imposition of the personal penalty on the appellants herein would indicate that the appellants were not knowingly concerned with the act of clearance of goods on forged licence.13. the commissioner has erred in holding that the ownership in the said goods should transfer in favour of the ..... without any offer of redemption fine. however, he refrains from imposing any penalty on the appellants herein under the provisions of section 112 of the customs act, 1962.12. when the commissioner is coming to a finding that the importer was actively and deliberately concerned with the forgery and in para 10 of ..... gold/platinum jewellery and articles thereof and the policy did not permit free import of rough diamonds. section 3(2) of the foreign trade (development and regulation act, 1992 provides that the central government may by order published in the official gazette make provisions for prohibiting, restricting or otherwise regulating, in all cases or .....

Bajaj Auto Limited and Another Vs. Commissioner of Customs and Another

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that, as the goods were not available, therefore, the adjudicating authority has rightly not imposed redemption fine but the first appellate authority dropped the penalty on the ground that the act of m/s. bal is not culpable act, which is not correct. therefore, the impugned order dropping the penalty to be modified by confirming the penalty on m/s ..... their appeal. 3. on behalf of the revenue, ms. d.m. durando, learned dy. commissioner (ar) appeared and submitted that it is a case where m/s. bal has filed shipping bills claiming depb benefits which was not available to them and the said act of the appellant made the goods liable for confiscation. therefore, penalty under section 114 of the customs .....

Prithviraj B. JaIn Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(75)ECC470

..... course of investigation is not essential. warning to person giving statements about his constitutional rights, is foreign to the statement recorded under section 108 of customs act, by a custom officer in the departmental action. regarding contradiction in panchnarna and remand application pointed out by learned counsel for appellant, it is not ..... with whom he was well acquainted to the stage of destination and parking there. he is the person who has settled everything with contact man, and acted accordingly, and babulal is his only implicit follower. even earlier, both these persons succeeded in their similar ventures. the detail statements recorded both narrative and ..... .the circumstances surrounding the said activities, and the search, recovery, and seizure are corroborating material. in the case of gold under section 123 of customs act, the persons, who were found with seized gold, who have dealt with it, have to show the licit acquisition and possession. the facts and circumstances .....

Mechano Graphic Machines Pvt. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(97)ECC92

..... such staple pins during the previous years and it is an established past practice of the custom house to allow such imports. in that view of the matter, the appellants acted bona fide and the fact that c.c.i. & e. has given a clarification at a later date, is not sufficient to hold that the imports of such goods are ..... was held that it was not permissible to impose fine in lieu of confiscation. therefore, a penalty of rs. 70,000/- was imposed under section 112 (a) of the customs act, 1962, it was clarified in the order, that the amount of penalty would be inclusive of redemption fine that would have been imposed in lieu of confiscation, had the goods ..... the adjudication of the notice. the order in adjudication came to be issued on 3.1.2003 holding the goods liable for confiscation under section 111(d) of the customs act, 1962. however, as the goods had been allowed clearance in terms of an interim order dated 18.1.1987 of the high court, the same were not available for confiscation .....