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Case Laws
Showing 161 to 180 of 491 Records
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2002 (10) TMI 646 - BOMBAY HIGH COURT
EXIM Policy - Power to amend the provisions of the policy ... ... ... ... ..... nting the policy must be in consonance with the policy. If the procedural norms are in conflict with the policy, then the policy will prevail and the procedural norms to the extent they are in conflict with the policy, are liable to be held to be bad in law. In the instant case, since the impugned circulars and the public notice issued by DGFT are in conflict with the policy, the same are liable to be quashed and set aside. 16. emsp In the premise aforesaid, the petition succeeds, the A.L.C. circulars including circular dated 3rd September (Exhibit-H) and the public notice dated 20th May, 2002 (Exhibit-H-6) purporting to prohibit duty free import of natural rubber under advance licence are quashed and set aside. Consequently, the show cause notice dated 29-4-2002 (Exhibit-H-1) issued in the light of circulars of DGFT is also quashed and set aside. Rule is made absolute in the above terms. However, in the facts and circumstances of the case, there will be no order as to costs.
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2002 (10) TMI 645 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, M
Settlement of case - Advance licence of expired validity period - Exemption ... ... ... ... ..... . Vishakhapatnam Steel Plant and thereafter it was duly transferred in favour of the applicant, the Commission imposes a penalty of Rs. 3,00,000/- (Rupees three lakhs only). Penalty and fine in excess of the amount indicated above is waived in exercise of the power vested under Section 127H of the Customs Act, 1962. The applicant is directed to deposit Rs. 3,00,000/- (Rupees three lakhs only) with the concerned jurisdictional Commissioner under intimation to this Commission within 30 days from receipt of a copy of this Order. Prosecution - The Commission finds that considering the facts and circumstances of the case, immunity can be granted. Accordingly, the Commission grants immunity from prosecution under the Customs Act, 1962 and the Indian Penal Code (45 of 1860) to the applicant so far as this case is concerned. 33. emsp This order of settlement shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts.
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2002 (10) TMI 638 - CEGAT, CHENNAI
Classification ... ... ... ... ..... oods should be classified under residuary heading as ldquo other rdquo which is preceded by a single dash. 6. emsp We have considered the additional grounds now raised by the ld. Counsel for consideration. On our perusal of the said ground we notice that there is also a residuary heading as ldquo others rdquo under the various sub-heading of the 95.03. In this regard there is also a clarification issued by D.G.F.T. In terms of the citations referred above, we are required to remand the matter to the Commissioner of Customs, Chennai for re-consideration of the additional grounds raised now by the Counsel. The Commissioner shall grant appellant an opportunity of hearing the additional ground in order to enable them to make submissions with regard to the classification of the item under the residuary heading on de novo consideration. Thus the appeal is remanded for de novo consideration to reconsider the additional ground now raised for re-classification of the item in question.
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2002 (10) TMI 637 - CEGAT, KOLKATA
Smuggling - Proof of licit ownership - Seizure ... ... ... ... ..... ould decide about the delivery of the same in accordance with their laws. 5. emsp From the impugned order, I find that the adjudicating authority has rejected the appellant rsquo s claim by doubting his ownership of the same. However, while doing so, he has not adverted to the provisions of the Railway Act, 1989. The appellant is claiming that he was in the possession of the railway receipts on the basis of which he can claim the goods from the Railways. Even otherwise, I find that the provisions of Section 110(2) of the Customs Act, 1962 provided for return of the seized goods to the person from whose possession, the same are seized and as such, the appellant rsquo s request that the goods may be returned to the Railways from whose custody the same were seized, is required to be looked into. As such, I set aside the impugned Order and remand the matter to the Commissioner for fresh decision in the light of the observations made above. Appeal is thus allowed by way of remand.
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2002 (10) TMI 636 - CEGAT, NEW DELHI
Accounts and records - SSI Unit - Maintenance of records - Confiscation and penalty ... ... ... ... ..... d and so also of the raw material, copies of which are at pages 19 and 20 of the file. Therefore, it is difficult to conclude that that the appellants were not maintaining any simplified records regarding their finished goods and raw material. Rather, it is evident that they were maintaining the records for both these goods. No discrepancies in those records were found. No allegation that they had exceeded the exemption limit, had been levelled against the appellants, as observed above. That being so, neither seizure nor confiscation of the finished goods and raw material lying in the factory premises of the appellants, under the law, could be ordered. No personal penalty could also be imposed on them under Rule 173Q. 11. emsp In view of the discussions made above, the impugned order of the Commissioner (Appeals), cannot be legally sustained and the same is set aside. The appeal of the appellants accordingly stands allowed with consequential relief, permissible under the law.
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2002 (10) TMI 635 - CEGAT, MUMBAI
Appeal, maintainability of - Appeal of firm allowed by Commissioner ... ... ... ... ..... tion for condonation of delay. 3. emsp I have considered the submissions. Even if the miscellaneous application was made, with the dismissal of the filed by the firm, no cognizance can be taken of the contents thereof. The firm not having been aggrieved by the Commissioner rsquo s order could not have any ground for filing on appeal before the Tribunal. Ld. Counsel submits that the present appellant is aggrieved by the Commissioner rsquo s observations justifying penalty upon Shri Desai. In my opinion this does not became a ground since Shri P.K. Patel was not an appellant before the Commissioner (Appeals) at all. Even if it is to be said that the Commissioner rsquo s observations were not warranted since Shri P.K. Patel was not an appellant before him the fact that he was not an appellant before the Commissioner prevents him from filing this appeal in which the plea made is for removal of the penalty imposed upon him. 4. emsp This appeal is not maintainable and is dismissed.
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2002 (10) TMI 625 - CEGAT, KOLKATA
Bleach liquor - Marketability - Burden of proof ... ... ... ... ..... the wrapping paper, we find that the appellants before the adjudicating authority has conceded to pay the duty, but claimed the CENVAT of the duty paid on the inputs used in the manufacture of wrapping papers. The Commissioner rsquo s order is silent on the same. Inasmuch as the duty has been demanded on the wrapping paper the appellants are entitled to the credit in respect of the input used in the manufacture of such wrapping paper subject to production of documentary evidences of payment of duty on the inputs, their receipt in the appellants rsquo factory and utilisation in the manufacture of wrapping papers. 9. emsp As regards the personal penalties imposed upon the three appellants we find no justification for the same inasmuch as the issues are bona fide disputes on the question of law and cannot be attributed to any mala fide intention on the part of the appellants. Accordingly we set aside the penalties. 10. emsp All the three appeals are disposed of in above manner.
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2002 (10) TMI 624 - CEGAT, KOLKATA
Oil - Lubricating oils - the benefit of Notification No. 120/84-C.E. will be available ... ... ... ... ..... t the case of the Appellants that there may be other Lubricating oils which may fall in the residuary Heading ldquo Others rdquo . It is also significant to note that Notification No. 120/84-C.E. exempts lubricating oil without mentioning any Tariff Heading/sub-heading. It means that all lubricating oils, which satisfy the conditions specified in the Notification, would be eligible for the exemption provided therein. As the Appellants have complied with the wordings of the Notification and it is also not the case of the Department that mineral oils used for blending or compounding lubricating oil were not duty paid, the benefit of Notification will be available to the Appellants. The question of examining the aspect of ldquo Ordinarily used rdquo does not arise as the impugned products were classified under sub-heading 2710.99 where no such words have been used. Thus the benefit of Notification No. 120/84-C.E. is available to the impugned products. The Appeal is thus allowed.
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2002 (10) TMI 623 - CEGAT, MUMBAI
Classification ... ... ... ... ..... 0 of their value which is Rs. 27,82,460/-. Hence this appeal. 3. emsp We have heard both sides and perused the rival tariff entries. We find that the heading 8414.60 is specific for goods imported - the goods are ventilating/re-cycling hoods. The device which sucks the air from the kitchen is in the form of a cage with slender blades rotating coaxially with a motor shaft. The filter is screwed to the main body of the cabinet fits at the inlet of the fan and air which is sucked by the fan is purified when it passes through the filter. The goods fall within the description of goods under heading 8414.60 and therefore we do not accept the contention of the importer for classification under heading 8421.39. However, while upholding the confiscation, noting that such goods were admittedly earlier cleared under S.I.L., we are of the view that the fine requires reduction and accordingly we reduce the redemption fine to Rs. 3 lakhs. 4. emsp The appeal is thus partly allowed as above.
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2002 (10) TMI 622 - CEGAT, NEW DELHI
Appeal - Transfer of appeal from Northern Bench to Eastern Bench ... ... ... ... ..... to travel from Kolkata to Delhi. It has further been stated that the Head Office of the appellant is at Kolkata. 2. emsp Shri Mewa Singh, learned SDR has no objection. 3. emsp We have perused the request of the appellant. Since the Headquarters of the appellant is at Kolkata permission for transfer of the appeals to Kolkata is accorded. Registry is directed to transfer all the papers to Kolkata under intimation to all the concerns.
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2002 (10) TMI 621 - CEGAT, MUMBAI
Classification - Cenvat/Modvat - Modvat on inputs ... ... ... ... ..... as a separate heading for articles of leather, saddlery and harness for any animal, articles of apparel and clothing accessories, of leather or of composition of leather and articles of gut. A comparison of the headings in that Code and in the tariff leads to the clear conclusion that heading 42 of the tariff seeks to keep in one heading the various products and articles classified in separate headings in Chapter 42. The Explanatory Notes to Chapter 42 of HSN say ldquo This Chapter principally covers articles of leather or composition of leather however headings 42.01, 42.02 also include certain articles characteristically of the leather trade but made from other materials. It further covers certain articles of gut, goldbeater skins, bladders of tendons. rdquo It is therefore not appropriate to conclude that the heading was intended to cover finished goods and not articles. 28. emsp I am in agreement with my colleague as to the marketability and availability of Modvat credit.
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2002 (10) TMI 619 - CEGAT, MUMBAI
Penalty - Assessment - Evidence - Document, tampering with ... ... ... ... ..... rated, we do not find slightest ground for reducing the penalty. The appellant had in fact sought to evade payment of interest amounting to Rs. 20 lakhs. 8. emsp The counsel for the appellant made a further point that when the total interest payable was Rs. 25.45 lakhs approximately had already been paid on three separate instalments and that therefore the order of the Commissioner asking for a payment of Rs. 4.71 lakhs is not sustainable. The departmental representative accepts that there is a lack of clarity in the matter and suggests that the matter may be remanded to the Assistant Commissioner to determine how much exactly the appellant paid. We agree and remand the matter only for the very limited purpose of determining the amount of interest that the appellant had actually paid. After verifying the same, the Assistant Commissioner may pass formal order either demanding any deficiency in the interest payable of Rs. 25.53 lakhs or holding that no further interest payable.
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2002 (10) TMI 618 - CEGAT, NEW DELHI
SSI Exemption - Show Cause Notice - Confiscation, Penalty ... ... ... ... ..... raw material, copies of which are at pages 19A to 19E and 20 of the file. Therefore, it is difficult to conclude that that the appellants were not maintaining any simplified records regarding their finished goods and raw material. Rather it is evident that they were maintaining the records for both these goods. No discrepancies in those records were found. No allegations that they had exceeded the exemption limit, had been levelled against the appellants, as observed above. That being so, neither seizure nor confiscation of the finished goods and raw material lying in the factory premises of the appellants, under the law, could be ordered. No personal penalty could also be imposed on them under Rule 173Q of the Rules. 10. emsp In view of the discussions made above, the impugned order of the Commissioner (Appeals), cannot be legally sustained and the same is set aside. The appeal of the appellants accordingly stands allowed with consequential relief, permissible under the law.
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2002 (10) TMI 616 - CEGAT, KOLKATA
Valuation - Confiscation and penalty - Misdeclaration in value ... ... ... ... ..... f the impugned 8 items. We also find no merit in the submissions of the learned Advocate that the penalty cannot be imposed as assessments were provisional. The show cause notice was issued to the Appellants on 6-7-2002 under Section 124 of the Customs Act as the goods were found to be grossly misdeclared in value. It is clearly mentioned by the Appellants themselves in the Memorandum of Appeals that after the receipt of show cause notice they prayed, in their letters dated 10-7-2000 for release of 60 of the goods. As the value has been found to be under valued, a penalty is imposable on the Appellants. For the same reason the goods are liable for confiscation under Section 111(m) of the Customs Act. We, however, agree that both the penalty and the redemption fine is on the higher side. We, therefore, reduce the penalty from Rs. 1,00,000/- to Rs. 50,000/- only and reduce the redemption fine from Rs. 1 lakh to Rs. 50,000/-. 6. emsp The Appeal is disposed of in the above terms.
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2002 (10) TMI 593 - CEGAT, KOLKATA
Exemption to factories in North-East Region ... ... ... ... ..... e various evidences produced by the respondents reflecting upon the increase in the installed capacity of the factory. The Revenue rsquo s grievance is that it is only the installed capacity of rotorvene/rolling section which has been increased and there was no expansion or addition made in the main manufacturing section i.e. drying. 3. emsp After hearing from both the sides we are of the view that there is nothing in the notification to suggest that there should be an increase in each and every section of the manufacturing unit. If there is overall increase of 25 , the same would meet the conditions of notification. As such, we do not find any merits in the Revenue rsquo s appeal and reject the same.
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2002 (10) TMI 592 - CEGAT, KOLKATA
Bleach liquor - Marketability - Burden of proof ... ... ... ... ..... the wrapping paper, we find that the appellants before the adjudicating authority has conceded to pay the duty, but claimed the CENVAT of the duty paid on the inputs used in the manufacture of wrapping papers. The Commissioner rsquo s order is silent on the same. Inasmuch as the duty has been demanded on the wrapping paper the appellants are entitled to the credit in respect of the input used in the manufacture of such wrapping paper subject to production of documentary evidences of payment of duty on the inputs, their receipt in the appellants rsquo factory and utilisation in the manufacture of wrapping papers. 9. emsp As regards the personal penalties imposed upon the three appellants we find no justification for the same inasmuch as the issues are bona fide disputes on the question of law and cannot be attributed to any mala fide intention on the part of the appellants. Accordingly we set aside the penalties. 10. emsp All the three appeals are disposed of in above manner.
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2002 (10) TMI 591 - CEGAT, KOLKATA
Benefit of Notification No. 120/84-C.E. will be available. ... ... ... ... ..... t the case of the Appellants that there may be other Lubricating oils which may fall in the residuary Heading ldquo Others rdquo . It is also significant to note that Notification No. 120/84-C.E. exempts lubricating oil without mentioning any Tariff Heading/sub-heading. It means that all lubricating oils, which satisfy the conditions specified in the Notification, would be eligible for the exemption provided therein. As the Appellants have complied with the wordings of the Notification and it is also not the case of the Department that mineral oils used for blending or compounding lubricating oil were not duty paid, the benefit of Notification will be available to the Appellants. The question of examining the aspect of ldquo Ordinarily used rdquo does not arise as the impugned products were classified under sub-heading 2710.99 where no such words have been used. Thus the benefit of Notification No. 120/84-C.E. is available to the impugned products. The Appeal is thus allowed.
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2002 (10) TMI 590 - CEGAT, MUMBAI
Classification ... ... ... ... ..... 0 of their value which is Rs. 27,82,460/-. Hence this appeal. 3. emsp We have heard both sides and perused the rival tariff entries. We find that the heading 8414.60 is specific for goods imported - the goods are ventilating/re-cycling hoods. The device which sucks the air from the kitchen is in the form of a cage with slender blades rotating coaxially with a motor shaft. The filter is screwed to the main body of the cabinet fits at the inlet of the fan and air which is sucked by the fan is purified when it passes through the filter. The goods fall within the description of goods under heading 8414.60 and therefore we do not accept the contention of the importer for classification under heading 8421.39. However, while upholding the confiscation, noting that such goods were admittedly earlier cleared under S.I.L., we are of the view that the fine requires reduction and accordingly we reduce the redemption fine to Rs. 3 lakhs. 4. emsp The appeal is thus partly allowed as above.
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2002 (10) TMI 589 - CEGAT, NEW DELHI
Appeal - Transfer of appeal from Northern Bench to Eastern Bench ... ... ... ... ..... to travel from Kolkata to Delhi. It has further been stated that the Head Office of the appellant is at Kolkata. 2. emsp Shri Mewa Singh, learned SDR has no objection. 3. emsp We have perused the request of the appellant. Since the Headquarters of the appellant is at Kolkata permission for transfer of the appeals to Kolkata is accorded. Registry is directed to transfer all the papers to Kolkata under intimation to all the concerns.
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2002 (10) TMI 588 - CEGAT, MUMBAI
Classification - Cenvat/Modvat - Modvat on inputs ... ... ... ... ..... as a separate heading for articles of leather, saddlery and harness for any animal, articles of apparel and clothing accessories, of leather or of composition of leather and articles of gut. A comparison of the headings in that Code and in the tariff leads to the clear conclusion that heading 42 of the tariff seeks to keep in one heading the various products and articles classified in separate headings in Chapter 42. The Explanatory Notes to Chapter 42 of HSN say ldquo This Chapter principally covers articles of leather or composition of leather however headings 42.01, 42.02 also include certain articles characteristically of the leather trade but made from other materials. It further covers certain articles of gut, goldbeater skins, bladders of tendons. rdquo It is therefore not appropriate to conclude that the heading was intended to cover finished goods and not articles. 28. emsp I am in agreement with my colleague as to the marketability and availability of Modvat credit.
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