Paigah Colony, Secunderabad are
confiscated under Section 113(d) of the Customs
Act, 1962 and in terms of Section 125 ibid I order
release ... based on physical examination of goods,
statements of suppliers, customs house agents, staff employed by
Respondents and Respondents themselves. It was found that Respondents
have
business
we generally receive cash from our agents, hawkers and
customers.
(ii) Cash of around Rs.25,000/- (Rupees twenty five thousand only)
was available
necessary to mention certain provisions in the Customs Valuation
(Determination of Price of Imported Goods) Rules, 1988
(hereinafter referred to as 'The Rules ... price;
(c) the sale does not involve special discounts
limited to exclusive agents;
(d) objective and quantifiable data exist with
regard to the adjustments required
Region (East), Chennai and Inter
Cargo Insurance Company acting as underwriters and agents for T.W. Metals Limited,
Chennai. The Owners of the vessel, Nominator ... crew members belonging to Ukraine was spotted by the Officers of the
Customs Department in the Indian territorial waters. It was noticed by the Department
Section 28(1) of the Customs Act
and the proviso in particular. Section 28 of the Customs Act reads as
under:
"28. Notice ... suppression of facts by
the importer or the exporter or the agent or employee of the
importer or exporter, the provisions of this sub-section shall
behalf of the local importers and was
almost as good as their agent for
importing the goods on their behalf from
foreign countries. The goods ... property of the licence-
holder at the time of clearance from the
customs and it was on the basis of the
actual user' licence
customers compulsorily or mandatorily and
where manufacturer has enforceable legal right against the
customers to insist on incurring of such advertisement
expenditure by the customers ... three-Judge Bench that
without affirming the view taken in CCE v. Surat Textile
Mills Ltd. (2004 (5) SCC 201) it is clear even
shown to the satisfaction of the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs
(a) that any imported goods had been
damaged ... show to the satisfaction of the
Assistant Commissioner of Customs or Deputy Commissioner
of Customs that any imported goods had been damaged or
deteriorated
dated 2nd February, 2000 and 3rd February, 2000
passed by the Customs, Excise & Gold (Control)
Appellate Tribunal, New Delhi (for short "the
Tribunal ... appellant Rishiroop Polymers Private
Limited is the authorised exclusive Intending
Agents and Representatives of Messrs Korea Kumho
Petrochemials Company Limited (KKPC), Republic of
Korea
Mayar (H.K.) Ltd. & Ors vs Owners & Parties, Vessel M.V. Fortune ... on
