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Kolkata Court February 1999 Judgments

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Feb 01 1999

Hcl Office Automation and ors. Vs. Commissioner of Customs and ors.

Court: Kolkata

Decided on: Feb-01-1999

Reported in: (1999)1CALLT469(HC),1999(66)ECC608,1999(113)ELT395(Cal)

1. The Court : By this petition the petitioner has prayed that the impugned order dated 8th November 1994 be quashed and the aforesaid order should not be given effect.2. The petitioner company was Incorporated under the Companies Act 1956 and it carries on business inter alia in the manufacture of photo copying machines. For the purpose of business the petitioner No. 1 imports components of photo copying machine and in the instant case petitioner Imported from M/s. Toshiba Corporation of Japan 1400 sets of components of photo copying machine during the period February 1991 to April 1991. For the purchase the quotation was furnished by M/s. Toshiba Corporation for the price of a single photo copying machine at Japanese Yen 3.20.000.3. Orglnally photo copying machine sets were imported during June 1990 to August 1990. 400 sets of components. Petitioner again imported 1400 sets of photo copying machines during the period of March 1991 to May 1991. The valuation declared by the petitioner...


Feb 01 1999

Sirijit Chandra Singh Vs. Mr. J.R. Kalia, President, Wwa Cossipore Eng ...

Court: Kolkata

Decided on: Feb-01-1999

Reported in: (1999)2CALLT115(HC)

The Court 1. On 3rd April 1998 the Hony. Administrator of WWA Cosslporc English School Issued an appointment letter to the petitioner to the effect as follows:-- 'No. CES/NKB/APPT/687 DL 3.4.98. To Sri Srijit Chandra Singh. 12B, Elliot Road, Calcutta-700 016. Sub: Appointment to the post of Principal, offering. Ref: Your applicantion dated ... Dear Sir, With reference to your application under reference above and subsequent Interview held on 15.3.98 in the school premises, I am glad to offer you an appointment for the post of Principal In WWA Cossipore English School. 59, Seven Tanks Estate, Calcutta 700 002. The terms and conditions of appointment are as follows:-- 1. Your post is permanent upto the age of 60 years, thereafter. It may be extended with consolidated pay. 2. You are requested to join on or before 1st July 1998. 3. You will be entitled to draw a consolidated pay of Rs. 15,000/- at present p.m. Your pay will be revised after announcement of 5th Pay Commission by the ...


Feb 01 1999

Kumar Trading Co. Ltd. and anr. Vs. Union of India and ors.

Court: Kolkata

Decided on: Feb-01-1999

Reported in: (1999)2CALLT62(HC),1999(65)ECC854,1999(112)ELT14(Cal)

The Court1. By this petition, petitioner has prayed that respondents be directed to permit the petitioner to re-export his two containers to their origin, bearing Nos. CRXU for 4638054. Seal No. 122200, Seal No. 20673, AI-81, containing one 40 ft. STD. Contr. STC.81 pkgs. (43 cases and 38 pallets), another bearing No.POCU, 1197581, Seal No. B-303 669 Seal No. 122163. J--157, containing one 40 ft. STD. Contr. STC. 57 pallets and bearings lying at Calcutta Port originally despatched to M/s. .Nitu Enterprises, Kamladi, Kathmandu of Nepal.2. Petitioner further prayed that purported order of seizure of the said containers by respondents at show-cause notice dated 14.8.98 be quashed.3. The case of the petitioner that M/s. Nitu Enterprises of Kamladi, Kathmandu, Nepal, placed the order to the Kumar Trading Co. for purchase of the ball-bearings in question. They were shipped from Dubal to Nepal, vis India.4. The particulars of the said consignments are as under :--'Invoice No. KTC/97/148 dated...


Feb 01 1999

Smt. Chhabi Khanra and ors. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Feb-01-1999

Reported in: 1999CriLJ2184

ORDERGitesh Ranjan Bhattacharjee, J.1. This is an application under Article 226 for a writ in the nature of Habeas Corpus for the production of the body of one Prasenjit Khanra, the son of the petitioners who is untraced since 14-12-1995 and also for a writ in the nature of mandamus directing the investigating authorities to proceed in accordance with law and complete the investigation in the Belgharia P.S. case No. 20 dated 24-1 1996 under Section 364, I.P.C. regarding missing and kidnapping of said Prasenjit Khanra. The respondents in this writ petition include the officer-in-charge, Missing Persons Squad, Lal Bazar, the Superintendent of Police, Criminal Investigations Department, Bhabani Bhavan, West Bengal, the Officer-in-charge, Belgharia Police Station, the Deputy Inspector General of Police, Criminal Investigation Department, West Bengal, several other police officials and also three private persons whose involvement in the matter is suspected by the petitioners.2. Prasenjit Kh...


Feb 01 1999

Caltradeco Steels Sales (P) Ltd. Vs. Dy. Dir., Dir'rate Gen. of A.E. ( ...

Court: Kolkata

Decided on: Feb-01-1999

Reported in: 1999(65)ECC30,1999(111)ELT25(Cal)

ORDERAjoy Nath Ray, J.1. The Excise Authorities have issued a show-cause notice dated 22-7-1998 against one M/s. Sona Biscuits Pvt. Ltd., inter alia, for alleged evasion of payment of Central Excise duty amounting to nearly Rs. 111 /2 lakh.2. The writ petitioners' grievance, however, is that at the time of search and seizure relating to Sona Biscuits, their employee, one Senapati happened to be present at the premises and a file of papers and Rs. 8,620/- in cash which were found on his person were also seized by the Excise Authorities.3. Dr. Pal appearing for the petitioners has argued that the connection between Sona Biscuits and the darwan (peon) who was casually present is non-existent. Thus the search and seizure has been extended unreasonably to affect the writ petitioner also, instead of limiting the effect of that to Sona Biscuits alone.4. Dr. Pal has also argued that in view of Section 110 of the Customs Act, and its extension to excise matters made by Notification No. 68/63-C....


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