Section 112 - Year 2003 - Judgments

May 23 2003 (TRI)

Flora Wall Coverings Ltd. and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: May-23-2003

Reported in: (2003)(89)ECC677

..... 2 30 72 878 on m s flora wall covering ltd under section 114a and section 112 a of the customs act h i impose a penalty of ..... the redemption fine of rs 20 000 imposed f the penalty under section 114a and section 112 a of the customs act amounting to rs 2 30 72 ..... of this case since the commissioner has imposed a joint penalty under section 114a and section 112 a of the customs act on m s fwc we would .....

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Sep 09 2003 (TRI)

Comptech Electronics Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Sep-09-2003

Reported in: (2004)(113)LC262Tri(Chennai)

..... evasion of customs duty and he is liable for penalty under section 112 a 112 b of the customs act 1962 contended id sdr ld sdr ..... chandra managing director m s comptech electronics p ltd chennai under section 112 a of the customs act 1962 vii i order that the ..... not available for confiscation and importers are liable for penalty under section 112 a of the customs act 1962 she also submitted that 26 .....

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Sep 09 2003 (TRI)

Vikas Chandra Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Sep-09-2003

Reported in: (2004)(91)ECC39

..... evasion of customs duty and he is liable for penalty under section 112 a 112 b of the customs act 1962 contended id sdr ld sdr ..... chandra managing director m s comptech electronics p ltd chennai under section 112 a of the customs act 1962 vii i order that the ..... not available for confiscation and importers are liable for penalty under section 112 a of the customs act 1962 she also submitted that 26 .....

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Oct 01 2003 (TRI)

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-01-2003

Reported in: (2003)(158)ELT734TriDel

..... denial has been sanctified through section 112 2 of the finance act 2000 sub section 2 b of section 112 also provided that in case ..... have perused the provisions of section 112 of the finance act 2000 where sub section b of section 112 2 categorically states as under ..... so they had incurred the interest liability as provided under section 112 2 b 8 the learned counsel vehemently pleaded that validation .....

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Jul 01 2003 (TRI)

Anil Jatia and ors. Vs. Cc, (Gen)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-01-2003

Reported in: (2003)(89)ECC276

..... that being so no penalty against them could be legally imposed under section 112 b of the customs act 15 against the appellants m s ..... from shri mahabir prashad goenka and his company therefore no penalty under section 112 b of the customs act could be legally imposed on them 21 ..... its partner proprietor shri n k goel could not be punished under section 112 b of the customs act as had been done by the .....

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Jan 24 2003 (TRI)

Asha Shivasankar Pillai Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Jan-24-2003

Reported in: (2003)(161)ELT392Tri(Bang.)

..... import of the vehicle and was hence liable for penalty under section 112 a of the customs act 1962 26 the show cause notice ..... of itc provisions thereby rendering the car liable to confiscation under section 112 of the customs act 1962 the importer smt asha sivasankara pillai ..... made in the show cause notice to impose a penalty under section 112 of the customs act 1962 on shri alex c joseph the .....

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Nov 12 2003 (TRI)

Shaikh Azizur Rahiman Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Nov-12-2003

Reported in: (2004)(164)ELT39Tri(Chennai)

..... the imposition of penalty of rs 1 00 000 imposed under section 112 a of the customs act 1962 in terms of the re adjudication ..... and has dropped the proceedings but however has imposed the penalty under section 112 a of the customs act which had not been imposed in ..... commissioner and therefore the appellants plea that penalty is not imposable under section 112 a of the act is justified and requires to be upheld .....

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Oct 16 2003 (TRI)

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-16-2003

Reported in: (2004)(176)ELT512TriDel

..... during the period 16 3 95 to 12 5 2000 that section 112 only validates demand which has already been adjudicated by the show ..... are not subject matter of the show cause notice nor does section 112 convert such show cause notice into demand notice 3 we have ..... of cce v mysore cement ltd 2002 147 elt 3522 tri section 112 of the finance act 2000 clearly provides that notwithstanding anything contained .....

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Oct 08 2003 (TRI)

Airports Authority of India Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-08-2003

Reported in: (2004)(92)ECC671

..... be imposed upon them noticees which included the appellants under section 112 a and 112 b of the act from these operative parts of ..... of missing consignments cannot lead to any penalty under section 112 of the customs act section 45 3 ibid provides for liability to pay ..... goods are liable for confiscation and imposition of penalty under section 112 a of the act consequently is justified the fact that .....

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Jul 07 2003 (TRI)

Pawan Kumar Gupta Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-07-2003

Reported in: (2003)(161)ELT828TriDel

..... the local market the adjudicating authority imposed the penalties under section 112 b of the customs act on the ground that both ..... for confiscation appellants were not challenging the order of confiscation the section 112 b of the customs act provides that any person who ..... for confiscation hence he is liable for penal action under section 112 b of the customs act taking into facts and circumstances .....

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