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Customs - Tribunal - Case Laws

Showing 19841 to 19860 of 20270 Records

  • 1984 (10) TMI 151

    ... ...
    ... ... he respondents, agreed that the.... in this case was covered by these two earlier decisions of the Tribunal and he had nothing further to add in the matter. 4. In view of the foregoing, we allow the appeal with consequential relief to the appellants.


  • 1984 (10) TMI 147

    ... ...
    ... ... t the goods herein shall be reclassified under heading No. 73.27/28 of the Customs Tariff Schedule. The appeal is allowed with consequential relief to the appellants which shall be granted within 3 months from the date of communication of this order.


  • 1984 (10) TMI 146

    ... ...
    ... ... f the Collector has since guided the assessment of similar imports, we hold that the goods imported by the appellants were liable to be assessed under Item 73.15(1). 5. ensp We allow the appeal accordingly with consequential relief to the appellants.


  • 1984 (10) TMI 54

    ... ...
    ... ... appellants before us that similar cylinders imported by the appellants were now being assessed by the Department also under heading 85.18/27(1) CTA/68 CET. 11. In the consequence, we allow both the appeals with consequential relief to the appellants.


  • 1984 (9) TMI 292

    ... ...
    ... ... of the case and various factors referred to by us require giving of a benefit of doubt to the Master. We, therefore, hold that the Additional Collector was not justified in imposing a personal penalty of ₹ 20,000/- on the Master of the vessel.


  • 1984 (9) TMI 289

    ... ...
    ... ... of the belts in question would be as articles of plastic under Heading 39.07 of the Customs Tariff Act, 1975 and not under Heading 59.16/17 as stated by the Appellate Collector. The impugned order is, therefore, set aside and the appeal is allowed.


  • 1984 (9) TMI 287

    ... ...
    ... ... ce or circumstance is certainly not a question of law meriting reference to the High Court. We, therefore, reject this submission of the learned Counsel as legally untenable. 12. For the above reasons, we reject both the reference applications.


  • 1984 (9) TMI 280

    ... ...
    ... ... ore this court has not been doubted by the respondent and as such the same is accepted. I would like to make it clear that this evidence has been accepted in the peculiar circumstances stated above. This case will not be a precedent for other cases.


  • 1984 (9) TMI 279

    ... ...
    ... ... cation is very lenient and reasonable. Accordingly, I hold that the importation is not covered by the import licence and is in contravention of the Import Trade Control Policy. I uphold the findings of the lower authorities. The appeal is dismissed.


  • 1984 (9) TMI 180

    ... ...
    ... ... ately classifiable under Heading 30.01 and not Heading 39.01/06. 16. In. view of our findings above, we set aside the order of the authority below sad accept the appeal. Consequential relief to follow. Relief to be granted within 3 months from today.


  • 1984 (9) TMI 179

    ... ...
    ... ... nst which a demand under Section 28, if raised, would have been time-barred. The suggestion by the A.C. was honoured by the appellant. In these circumstances, there could not have been any appeal at all. For these reasons, I would dismiss the appeal.


  • 1984 (9) TMI 174

    ... ...
    ... ... order accordingly, allowing the four appeals. Refund shall not be delayed without good and sufficient cause. 11. ensp The custom house can verify, if it wishes, that these consignments of xylidine and diethylamine have been used as drug intermediate.


  • 1984 (9) TMI 173

    ... ...
    ... ... d the appeals are allowed with consequential relief. The C.V. duty will be calculated at the rate of Rs. 600 per MT or Rs. 1,500/- per MT as the case may be pending upon the date of clearance from the warehouse under Section 15(b) of the Customs Act.


  • 1984 (9) TMI 165

    ... ...
    ... ... Court of Judicature, Madras ldquo Whether in the facts and circumstances of the case, the rdquo addendum order dated 23-9-1983 passed by the Adjudicating Authority can be considered to be one within the scope of Section 154 of the Customs Act, 1962.


  • 1984 (8) TMI 348

    ... ...
    ... ... lector of Customs (Appeals), Bombay and to accept all these four appeals, we, therefore, set aside the Order No. S/49-213, 214, 240 and 241/80-R, dated 26-2-1980 passed by the Collector of Customs (Appeals), Bombay and accept all these four appeals.


  • 1984 (8) TMI 347

    ... ...
    ... ... 2,000/-. 14. In other respects, the order of the Additional Collector confirmed by the Board is hereby confirmed. 15. The appellant shall be granted the consequential relief within three months from the date of communication of this order.


  • 1984 (8) TMI 344

    ... ...
    ... ... igibility of importation under OGL. We, therefore, direct that relief flowing from this order may be made available to the appellants. The goods in question are reported to be under detention and hence our orders should be implemented expeditiously.


  • 1984 (8) TMI 343

    ... ...
    ... ... d the order but were subsequently discovered and the Board also cannot seek modification of the order on the basis of the subsequently discovered facts. In the result, for the reasons stated in this order, this appeal fails and the same is rejected.


  • 1984 (8) TMI 338

    ... ...
    ... ... ion and exclusions clarified in the CCCN and relied on by the learned Advocate, cannot be ignored. We would, therefore, hold that the goods are correctly classifiable under Heading 84.34 and set aside the order-in-appeal. The appeal is thus allowed.


  • 1984 (8) TMI 335

    ... ...
    ... ... e thousand only) in respect of each consignment. The impugned adjudication orders of the Additional Collector of Customs are modified accordingly. Subject to the above modification in the amount of fine, these appeals fail and the same are rejected.


 
 
 
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