Mumbai Court January 1987 Judgments
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Mulki Suryanarayanrao Rau and Another Vs. Gurushant Gangadhar Kamble a ...
Court: Mumbai
Decided on: Jan-05-1987
Reported in: 1987(12)ECC159
1. These two writ petitions under Article 227 of the Constitution of India read with Section 482 of the Criminal Procedure Code, 1973, involve common questions of facts and law and, therefore, were heard together and are being disposed of by this common judgment.2. Respondent No. 1 - Gurushant Gangadhar Kamble, Assistant Collector, Central Excise (Preventive), with his Headquarters at Pune (hereinafter referred to as 'the complainant'), in both the petitions, filed Criminal Case No. 9 of 1986 in the Court of the learned Chief Judicial Magistrate, Pune, against M/s. Kirloskar Brothers Ltd., a limited company having their head office at Udyog Bhavan, Tilak Road, Hirabaug, Pune-2 (hereinafter referred to as 'the Company') and M/s. Kirloskar Proprietary Limited, Karve road, Kothrud, Pune-29 (hereinafter referred to as 'accused No. 31) and 35 persons, charging them for offences punishable under Sections 9(1)(b), (bb), (c) and (d) of the Central Excises and Salt Act, 1944 (hereinafter referr...
Collector of Customs Vs. J.C. Shroff and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-01-1987
Reported in: (1988)(34)ELT282Tri(Mum.)bai
1. As these appeals involve common questions of law and facts, they are clubbed together, heard together and hence this common order. The respondents in appeal Nos. 180, 181, 182 and 183/86 imported Vernier Calipers. The respondent in A. No. 325/86 imported Caliper 'NSK Brand' (Japan) electronic ophthalmic. The respondent in A. No. 326 imported Veriner Calipers as well as dial calipers. All of them sought clearance under OGL under list 9 Item 20 of Appendix 6 of the Policy AM 85. The Customs, however, objected to the clearances on the ground that the calipers imported appear in Appendix 8 of the Policy AM 1985 and as such the same are impermissible for import under OGL.3. The Dy. Collector of Customs, who held the inquiry by 5 separate orders held that the imports are unauthorised and therefore liable to confiscation Under Section l11(d) of the Customs Act, read with Section 3 of the Imports & Exports (Control) Act, 1947. Having regard to the above finding, he ordered confiscation...
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