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Customs - Tribunal - Case Laws

Showing 19841 to 19860 of 20605 Records

  • 1986 (10) TMI 237

    ... ...
    ... ... s complained of were not merely technical. Taking into consideration the value of the goods imported I hold that the quantum of fine, as well as the penalty, in each of the two appeals requires no interference. Accordingly both appeals are dismissed.

  • 1986 (10) TMI 235

    Remand - Appellate or higher Judicial authority may remand a case with his observations and directions....... + More

  • 1986 (10) TMI 234

    ... ...
    ... ... authority which has not been done, we set aside the Order-in-Original passed by the Addl. Collector and remand the case back to him for de novo adjudication in accordance with law and the prescribed procedures keeping in mind the above observations.

  • 1986 (10) TMI 232

    ... ...
    ... ... t. The lower orders are based on facts and are legally correct. Since we uphold the absolute confiscation, we do not consider it necessary to go into the controversy regarding correct value of the goods. 4. In the result, we dismiss both the appeals.

  • 1986 (10) TMI 231

    ... ...
    ... ... nt conclusion as to the applicability of Section 16 to the amended shipping bill. 4. emsp In the above view we hold that the order of the Appellate Collector directing refund as applied for is correct. Upholding the said order we dismiss this appeal.

  • 1986 (10) TMI 230

    ... ...
    ... ... der the impugned order from Rs. 25,000/- to Rs. 10,000/-. In the result C/64/86 (appellant Sripad Thite) and C/58/86 (appellant Shaik Mohd. Rowther and Co.) are allowed and the other appeals are dismissed except for the modifications indicated above.

  • 1986 (10) TMI 202

    ... ...
    ... ... pplications for lsquo condonation of delay rsquo in all the cases. 17. emsp As a result, the appeals, having been filed after the statutory period of limitation, cannot be entertained and are liable to rejection. The appeals are rejected accordingly.

  • 1986 (10) TMI 198

    ... ...
    ... ... ded shapes and sections which alone were liable to duty under Tariff Item 27 prior to 1977 Budget. Accordingly, the contention of the appellants on the question of c.v. duty is rejected. 7. The appeal is, therefore, partly allowed in the above terms.

  • 1986 (10) TMI 197

    ... ...
    ... ... s each is excessive. To meet the ends of justice we reduce the same to Rs. 4,50,000/- each (Rupees Four Lakhs Fifty Thousand each only). Except for the reduction in personal penalties and fine in lieu of confiscation the appeal is otherwise rejected.

  • 1986 (10) TMI 194

    ... ...
    ... ... 6 for import of goods from Yugoslavia does not arise in this case. Since according to the Notification, the goods in order to enjoy the benefit of concessional rate of duty must fall under Tariff Heading 85.15. 6. Accordingly, the appeal is rejected.

  • 1986 (10) TMI 191

    ... ...
    ... ... the Bench has also observed that there is a typing mistake in Para 1(c)(i) of its above cited order which begins with the figures and words lsquo 874.50 gms. rsquo of ornaments. This should be corrected to read ldquo 874.850 gms. of ornaments rdquo .

  • 1986 (10) TMI 164

    ... ...
    ... ... , for consideration of the refund claim of the appellants in respect of one of the crates against Item No. 161, in the light of the observations contained in this order and the documents produced and thereafter pass orders in accordance with the law.

  • 1986 (10) TMI 157

    ... ...
    ... ... pping Corporation of India. In this view of the matter, we reduce the fine on appellant, Shipping Corpn. of India from Rs. 1,00,000 to Rs. 50,000/- (Rupees fifty thousand only). Except for the above modifications, the appeals are otherwise dismissed.

  • 1986 (10) TMI 156

    Smuggling - Contraband goods recovered from masthouse of ship....... + More

  • 1986 (10) TMI 150

    ... ...
    ... ... not reveal further facts explaining the delay, we find these to be not the cases where delay in filing the appeals deserves to be condoned. We, therefore, are constrained to reject the applications for condonation of delay, in all the three appeals.

  • 1986 (10) TMI 149

    ... ...
    ... ... r (J) Sd/ S.D. Jha Vice President (J) Sd/ K. Prakash Anand Member FINAL ORDER In view of the opinion of the Majority the confiscation of the gold and imposition of personal penalty are confirmed. Sd/ M.-Santhanam Member (J) Sd/ D.C. Mandal Member (T)

  • 1986 (10) TMI 147

    ... ...
    ... ... used in the leather industry. 11. emsp Respectfully, concurring with the ratio of the decision of this Tribunal in the case of Ashish and Co. and Others (supra), and in the light of the foregoing discussion, this appeal has to fail, and is dismissed.

  • 1986 (10) TMI 146

    ... ...
    ... ... isions of that Act. We are therefore of the view that the orders of the lower authorities rejecting the refund claims of the appellants as barred by Limitation under Section 27 of the Customs Act were correct. Accordingly these appeals are dismissed.

  • 1986 (10) TMI 143

    Import - Issue of letter of authority, not a transfer of licence....... + More

  • 1986 (10) TMI 116

    ... ...
    ... ... no reason to interfere with the Order passed by the authorities below. The appellants are, quite clearly, not entitled to the concessional assessment of the imported goods in this case and to the consequent refund. We, therefore, dismiss the appeal.

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