Mumbai Court December 1986 Judgments
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thermax Pvt. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Dec-03-1986
Reported in: 1987(11)LC152(Bombay); 1987(27)ELT68(Bom)
1. The petitioners had applied for registration of contract before the Assistant Collector of Customs, Bombay. The application was made as the petitioners being importers were desirous to avail the benefit of Notification No. 71/85. The petitioners imported power project (including gas turbines) and were claiming advantage of Notification in respect of payment of duty. The Assistant Collector of Customs rejected the application by order dated June 5, 1985. The petitioners filed appeal before the Collector of Customs (Appeals) Bombay and the appeal was allowed and the Assistant Collector was directed to forthwith re-assess to customs duty on the imported boilers and the accessories under heading 86/66 of the Customs Tariff in terms of Notification No. 71 dated March 17, 1985. The Department did not file any appeal against the order of appellate authority within the stipulated period, nor did bother to carry out the directions of the Collector of Customs and refund the excess duty recove...
Ratanlal Bhagwandas Agrawal Vs. S.D. Mehta
Court: Mumbai
Decided on: Dec-02-1986
Reported in: 1989(44)ELT26(Bom)
1. One Sunilkumar Agrawal holds a licence for dealing in gold under Section 26 of the Gold Control Act and the rules made thereunder. On 12th June 1985 his father Ratanlal who helps his son in business was carrying a brief case containing 6621 gms. of gold to the mint where he intended to deposit the same and obtain standard gold bars in exchange as per usual procedure. En route he was allegedly attacked by seven persons who robbed him of the bag. A complaint was lodged with the police and as a result of investigation 6158 gms. of gold were recovered between 15/20th June 1986 from the receiver of stolen property and other accused persons who are being arraigned before the Sessions Judge, Bombay in session case No. 247 of 1986.2. As could be anticipated the Gold Control authorities were quick to pick up the scent of the seizure of such a large quantity of gold and were concerned about any infraction of the Gold Control Act. A series of proceedings followed consequent upon a minuet of ap...
Mafatlal Fine Spinning and Manufacturing Co. Ltd. Vs. Union of India a ...
Court: Mumbai
Decided on: Dec-01-1986
Reported in: 1987(11)ECC175; 1987(27)ELT19(Bom)
1. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of the demand notice dated June 14, 1983, copy of which is annexed as Ex. 'K' to the petition, issued by the Assistant Collector of Customs, Bond Department, calling upon the petitioners to pay duty under Section 72(1) of the Customs Act, 1962 (hereinafter referred to as the 'Act') and the interest thereon at the rate of 6% per annum upto May 12, 1983 and 12% with effect from May 13, 1983. The facts giving rise to the issuance of the demand notice are required to be started to appreciate the grievance of the petitioners.2. The petitioners are a Company registered under the Companies Act, 1956 and manufacture several varieties of textile goods. In the process of manufacture, the petitioners utilise Polyster Filament Yarn as a raw material. Polyster Filament Yarn when partially drawn is a variety known in the trade as 'Partially Oriented Yarn', i.e. 'POY'. POY is a delic...
K.S. Deshmukh Vs. State of Maharashtra
Court: Mumbai
Decided on: Dec-01-1986
Reported in: 1989(44)ELT29(Bom)
1. Section 3 of the Central Excises and Salt Act, 1944 is the charging Section under which duties of excise are levied and collected on all excisable goods at rates set-forth in the First Schedule. Item 4 of the First Schedule includes tobacco in any form whether cured or uncured manufactured or not, and includes the leaf, stalks and stems of the tobacco plant and various rates of duties are set forth in the Second Column of the Schedule. Section 4 of the Act describes the manner in which the excisable goods are to be valued depending on the place of sale. Sub-section (2) of Section 4 takes care of the situation when excisable goods are sold at a place other than the place of removal. Under the old Rule 9 in force in 1978 no excisable goods could be removed from any place where they are produced cured or manufactured without payment or part payment of duties leviable thereon. However, under the extant Rule 152 et seq goods can be removed from one warehouse to another subject to certain...
Maliwada Mandal Devasthan and Dharma Fund Vs. Pandharinath Honaji Rask ...
Court: Mumbai
Decided on: Dec-01-1986
Reported in: (1987)89BOMLR1
Sharad Manohar, J.1. It is impossible to find anything wrong about the concurrent view taken by both the Courts below, viz. that the proper person to look after the management of the Trust should be an elected body instead of a person getting that right by the principle of succession.2. The Trust in question is Maliwada Mandal Devasthan and Dharma Fund, at Ahmednagar. It is a public trust registered under the Bombay Public Trusts, Act. The trustees of the Trust made an application to the Deputy Charity Commissioner under Section 50-A of the Public Trusts Act for the framing of a scheme for the purpose of the management of the Trust. After hearing the trustees and all other persons interested in the Trust and particularly original opponent Nos. 1 to 3, the Deputy Charity Commissioner did frame a scheme. By the Scheme, the original method of appointment of trustees by succession was abandoned and provision was made for recruitment of the trustees by election by the members of the Mali Co...
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