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Documents citing Collector Of Customs vs Blue Star Enterprises on 6 November, 1995

Radhey Shyam Ratanlal vs Commissioner Of Customs on 8 July, 2000

Hon'ble CEGAT in case of Collector of Customs, Delhi v. Blue Star Enterprises -1996 (81) E.L.T. 287 (Tribunal) held that the statutory authority has a duty to cause enquiries to be made to find out whether there is international trade in the particular kind of goods imported and the price of such goods sold or offered for sale for delivery at the relevant time. The goods imported viz Cloves are traded in international market and the prices of cloves quoted in international journals which are much higher than the prices declared by M/s. Radhey Shyam Ratan Lal. In view of the aforesaid judgment of Hon'ble CEGAT, I am bound by law to assess the goods at the contemporary international prices and not at the price as per an expired contract not even backed by a Letter of Credit.
Customs, Excise and Gold Tribunal - Mumbai Cites 4 - Cited by 0 - Full Document

Dcl Polyesters Ltd. vs Cc on 23 March, 1999

In the course of arguments number of decisions have been cited by both sides on this aspect; such as Miles India Ltd. v. Collector of Customs ; Lucknow Paper Distributors and Ors. v. Collector of Central Excise ; Ingersoll-Rand (India) Ltd. v. Collector of Customs ; Jain Export Pvt. Ltd. v. UOI 1987 (9) ELT 753 : 1988 (17) ECR 631 (SC) : ECR C Cus 1385 SC; MM. Exports v. Collector of Customs ; Silver Enterprises v. Collector of Customs ; Commissioner of Customs v. Star Enterprises ; Collector of Customs v. K. Hargovandas and Co. ; etc. After considering these decisions the position that emerges is that the quantum of redemption fine should depend upon the totality of the facts and circumstances of the each case and bonafide action of the assessee by itself cannot entitle it to full waiver of fine, although it is a factor to be taken into account in determining the quantum of redemption fine.
Customs, Excise and Gold Tribunal - Mumbai Cites 8 - Cited by 1 - Full Document

Vadilal Dairy International Ltd. vs Collector Of Customs on 19 February, 1996

In every case, as pointed out in Collector of Customs v. Blue Star Industries , it is for the customs authorities to find out whether there is international trade in the particular kind of goods imported and the price of such goods sold or offered for sale for delivery at the relevant time. It is the admitted case that there is no international trade in the particular kind of goods imported in the present case. Therefore, the question of comparable imports and the prices involved in such imports would not arise. Nevertheless, going by the Rules which are to be understood in the light of Section 14 of the Act, the Customs Authorities must first apply their mind as to whether transaction value is acceptable. Only if this is found to be unacceptable the question of applying valuation Rules 5 to 8 sequentially would arise. In the facts of case, there is no dispute that if transaction value is not to be adopted, Rule 8 has to be invoked.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 0 - Full Document
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