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Customs - Tribunal - Case Laws

Showing 19841 to 19860 of 19916 Records

  • 1983 (2) TMI 300 - CEGAT BOMBAY

    UNIQUE PHARMACEUTICAL LABS, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... oods by asking their suppliers to do so. No attempt was made to stop the import. Considering these circumstances, we find that there is no scope for further leniency. Accordingly, we confirm the orders of the lower authorities and reject the appeal.


  • 1983 (2) TMI 299 - CEGAT BOMBAY

    KASHYAP ZIP INDUSTRIES PVT. LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... idering these circumstances, we find that the import of yarn is not permissible under OGL in question to the appellants. In the aforesaid view, the Addl. Collector’s order is legal and correct. The same is confirmed and the appeal is rejected.


  • 1983 (2) TMI 298 - CEGAT BOMBAY

    RAJESH TARACHAND SAJDEH Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... s liable to be dismissed for non-compliance with the same. 7.  In view of the above analysis, the appeal of Shri Sajdeh fails and is rejected on grounds of merits, time-bar and non-compliance with provisions of Section 129-E of the Customs Act.


  • 1983 (2) TMI 297 - CEGAT BOMBAY

    GODREJ LTD., VIKHROLI, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... orrect. We set aside the same as also the order dated 10-8-1979 of the Appellate Collector of Customs confirming the Deputy Collector’s orders. The appeal is thus allowed and the consequential refund of fines paid is granted to the appellants.


  • 1983 (2) TMI 295 - CEGAT BOMBAY

    AGFA GEVAERT INDIA LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... ovisions of Notification No. 99-Customs, dated 8-6-1955. The Collector of Customs Bombay should further ensure that in future the goods are not destroyed or disposed of in any other manner before the period for filing appeal to the Tribunal expires.


  • 1983 (2) TMI 294 - CEGAT NEW DELHI

    DURAMETALLIC INDIA LTD., MADRAS Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... er 38, as per the Explanatory Notes to CCCN, and are excluded from Chapter 68, we hold that the subject goods are correctly classifiable under heading 38.01/19. 9.  We allow these appeals accordingly with consequential relief to the appellants.


  • 1983 (2) TMI 293 - CEGAT NEW DELHI

    INDIAN TELEPHONE INDUSTRIES, MADRAS Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... pellate Collector of Customs, allow the appeal and direct that the goods be re-assessed to duty under sub-heading (1) of heading 28.01/58 and the consequential relief be granted to the party within 60 days of the date of communication of this order.


  • 1983 (2) TMI 290 - CEGAT NEW DELHI

    LAJ ENTERPRISES, GURGAON Versus COLLECTOR OF CUSTOMS, NEW DELHI

    ... ...
    ... ... reasoning also I agree with the conclusion reached by my learned colleagues on the Bench that the appropriate classification for the impugned goods is under Heading No. 90.25 of the Customs Tariff Schedule and that, therefore, the appeal is allowed.


  • 1983 (2) TMI 289 - CEGAT NEW DELHI

    BHARAT ELECTRONICS LTD., BANGALORE Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... ot under Item 23A but under Item 68. We order accordingly, allow the appeal and direct the Assistant Collector of Customs, Madras, to refund the consequential duty amount to the appellants within 60 days from the date of communication of this order.


  • 1983 (2) TMI 288 - CEGAT NEW DELHI

    VV. DABKE & SONS BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... be said to be contemplated by any of the provisions of the Act. Therefore, finding no locus standi of the Agents in respect of import by M/s. Accurate Engineering Co. Pvt. Ltd., Pune, we reject the appeal as being not maintainable. Appeal dismissed.


  • 1983 (2) TMI 285 - CEGAT NEW DELHI

    INDIAN CABLES CO., LTD. Versus COLLECTOR OF CUSTOMS, CALCUTTA

    ... ...
    ... ... after the expiry of the period of limitation prescribed therein and payment having been made without protest. 25.  The second question, in the premises, does not arise for consideration. 26.  In the result, all four appeals are dismissed.


  • 1983 (2) TMI 284 - CEGAT NEW DELHI

    DHARANGADHRA CHEMICAL WORKS LTD., MADRAS Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... ation. We dispose of the present appeal on the short point that the appellants’ claim for the re-assessment of the.subject pipes and fittings as parts of machinery under heading 84.17(1) is not maintainable. The appeal is rejected accordingly.


  • 1983 (2) TMI 283 - CEGAT NEW DELHI

    KIRLOSKAR CUMMINS LTD., PUNE Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... subject components, imported for the manufacture of non-vehicular type industrial engines, were not chargeable to C.V. duty as applicable to motor vehicle parts. 5.  We allow this appeal accordingly, with consequential relief to the appellants.


  • 1983 (2) TMI 160 - CEGAT, NEW DELHI

    FOOD CORPORATION OF INDIA, VBAKHAPATNAM Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... he contentions of the appellant be duly considered. 5. emsp In the result, we accept this appeal, set aside the impugned order and send back the case for fresh decision after the appellant has produced his evidence asked for within a reasonable time.


  • 1983 (2) TMI 159 - CEGAT, NEW DELHI

    INDIAN OPTICAL CO., DELHI Versus COLLECTOR OF CUSTOMS, DELHI

    ... ...
    ... ... ximum redemption fine prescribed in Section 125 of the Customs Act, which is what has been imposed by the Appellate Collector. The ends of justice would be met if the fine and penalty are reduced by fifty per cent and the Tribunal orders accordingly.


  • 1983 (1) TMI 280 - CEGAT NEW DELHI

    MILES INDIA LTD., BARODA Versus APPELLATE COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... a number of authorities wherein the principle that statutory authorities are bound by the time limit provided by the Statute was approved and confirmed, we do not find any ground to interfere in the present appeal. The same is accordingly dismissed.


  • 1983 (1) TMI 279 - CEGAT NEW DELHI

    MYSORE INDUSTRIAL PLASTIC CORPORATION, KENGERI, BANGALORE Versus COLLECTOR OF CUSTOMS, MADRAS

    ... ...
    ... ... statute, the onus would be on the Revenue to establish the validity and correctness of its decision. On the other hand, if exemption is provided by a statute the burden is always on the taxpayer to establish that it comes within the exemption ambit.


  • 1983 (1) TMI 278 - CEGAT NEW DELHI

    NANAVATI & CO. PVT. LTD., BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... diction. 14.  Further, having applied under Section 27 of the Customs Act for refund, it is futile for the Appellant to contend that the period of limitation prescribed therein is inapplicable. Obviously, the Appellant cannot have it both ways.


  • 1983 (1) TMI 277 - CEGAT NEW DELHI

    THE FAIRDEAL CORPORATION (PVT.) LTD., BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... of the Schedule can be applicable to a medicinal preparation with a trace of narcotic however small, and not to another comprising wholly of the narcotic itself, is avoided. 19.  In the result, the appeal cannot sustain and is hereby dismissed.


  • 1983 (1) TMI 276 - CEGAT NEW DELHI

    ASSOCIATED CAPSULES PVT. LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY

    ... ...
    ... ... ed in Indian waters before issue of the notification on 15-10-1977, the appellants were entitled to the benefit of the notification aforesaid or not. The appeal is, therefore, dismissed and the order of the Appellate Collector of Customs, confirmed.


 
 
 
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