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Customs - Tribunal - Case Laws

Showing 19981 to 20000 of 20373 Records

  • 1984 (7) TMI 374

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    ... ... the claim for project import in this case is an after thought. 9. We accordingly hold that the prescribed regulations not having been complied with, the goods are not entitled to assessment under Heading 84.66. We, therefore, reject the appeal.


  • 1984 (7) TMI 372

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    ... ... d further direct that he should afford an opportunity to the appellant to cross-examine the testing officer and decide the same in accordance with the law within six months from the date of this order. For statistical purposes the appeal is allowed.


  • 1984 (7) TMI 367

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    ... ... ppropriate classification was 38.01/19 (6) as ”Plasticizers, not elsewwere specified". 11. We allow the appeal. Consequential relief shall be granted to the appellants within three months from the date of communication of this order.


  • 1984 (7) TMI 363

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    ... ... ppeal as barred by time the appellants cannot in law make any grievance against such an order. The order passed by the Appellate Collector is wholly legal and therefore not to be interfered with. Accordingly, I reject this appeal as having no merit.


  • 1984 (7) TMI 332

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    ... ... hereby rejected. 31. emsp A copy of this order shall be placed in each of the appeal files. 32. emsp Before parting with cases, we must place on record the invaluable assistance we have received from the learned Counsels of both sides in these cases.


  • 1984 (7) TMI 257

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    ... ... ce in the contention of the appellants that the lower authorities have fixed the fine at an excessive level. 15. In the result, we reject the various contentions made by the appellants, uphold the impugned Order dated 7-3-1984 and dismiss the appeal.


  • 1984 (6) TMI 256

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    ... ... collateral purposes, the mere exercise of discretion is not an issue involving any point of law to merit a reference to the High Court. 7. As none of the questions raised by the applicant involves any point of law, the application is rejected.


  • 1984 (6) TMI 250

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    ... ... i of IOC in the proceedings has not been questioned before the lower authorities. It is too late in the day to raise this question, apart from the fact that, in our view, IOC has locus standi. 8. In the result, the appeal fails and is rejected.


  • 1984 (6) TMI 248

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    ... ... aim refund of the duty paid by them. 10. In the result for the reasons stated above I allow both these appeals and direct the consequential relief to the appellants in both the appeals within four months from the date of communication of this order.


  • 1984 (6) TMI 247

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    ... ... m 32. They would be classifiable under Tariff Item 68 CET. However, no countervailing duty would be chargeable in view of the fact that such duty on imported goods was levied only w.e.f. 1-3-1979. 8. In the result, the appeal is partly allowed.


  • 1984 (6) TMI 244

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    ... ... chedule to the Central Excises and Salt Act, 1944 for the purpose of c.v. duty and special excise duty at 50% plus 5%. 21. We find no ground for interfering in the findings of the authority below and we, therefore, rejected this appeal.


  • 1984 (6) TMI 242

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    ... ... ther heading in Chapter 84. We have already arrived at the finding that the subject goods are rightly classifiable under Chapter 39. Hence Heading 84.65 has no application to the present case. 9. In the result, the appeal fails and is rejected.


  • 1984 (6) TMI 241

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    ... ... eligible for assessment under heading 84.66, the benefit of such assessment will not be available in the present case since the consumable stores did not form part of the registered contract. 6. In the result, the appeal fails and is rejected.


  • 1984 (6) TMI 239

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    ... ... rden on them. As the Appellate Collector has rightly observed, the proper forum for agitation of this matter is not quasi-judicial authorities functioning under the Act. 9. In the result, the impugned order is upheld and the appeal is rejected.


  • 1984 (6) TMI 238

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    ... ... intermediate goods for further manufacture of moulds (the finished articles), they appropriately fall under heading 38.01/19 (4) of the CTA and not under Chapter 68. Accordingly, we allow both the appeals with consequential relief to the appellants.


  • 1984 (6) TMI 237

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    ... ... e circumstances, we set aside the penalty imposed by the Collector on the firm. However, in the light of our findings regarding the seized gold ornaments, we reduce the penalty on the 2 partners of the firm from ₹ 500 each to ₹ 100 each.


  • 1984 (6) TMI 236

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    ... ... as not made before the lower authorities. We cannot, therefore, permit this new ground to be raised at this stage. Besides, the basis for this claim has not been spelt out or elaborated either in the revision application or in the hearing before us.


  • 1984 (6) TMI 235

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    ... ... for enhancing the brightness of printing ink-this if not a dyeing process. Its correct classification is under Item 14-I(i)(ii), CET. 10. We allow the appeal and direct consequential relief to the appellants within three months from this order.


  • 1984 (6) TMI 234

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    ... ... emselves that isonicotinic acid manufactured out of Gamma Picoline did ultimately find its use in the manufacture of INH, anti-T. B. drug. All action consequent to this order shall be completed within 4 months from the date of receipt of this order.


  • 1984 (6) TMI 231

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    ... ... icular reference to the manner in which the description in the licence. In the present case capability is not the main criteria. 16. In the result the order of the Collector (Appeals) is set aside and the order of the Deputy Collector restored.


 
 
 
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