Mumbai Court March 1987 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
J.E. Dadabhoy Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-20-1987
Reported in: (1989)(22)LC560Tri(Mum.)bai
1. This appeal arises out of and is directed against the Order No.1773/85 dated nil passed by the Collector of Customs (Appeals) Bombay. The appellant's sister-in-law who was the resident of Dubai arranged dispatch of one Webley Revolver and 100 cartridges from London by Air flight. When the appellant sought clearance, the Customs objected to the clearance and in the adjudication proceedings, the Assistant Collector of Customs, Air Cargo after affording personal hearing ordered absolute confiscation of the revolver and the cartridges on the grounds that the fire-arm in question was not exempted from 1TC restrictions; in terms of Para 121 of the Import Policy AM 85 a valid CCP was required to be produced for the clearance of the fire-arm imported as a gift and no such CCP was produced and lastly that the gift not being from a close relative mentioned under Para 121(1) of the Policy AM 85, no CCP would have been issued.3. Being aggrieved by the order, the appellant carried the matter in...
Jayantilal V. Patni and Co. Vs. Collector of Customs (Prev.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-20-1987
Reported in: (1990)(46)ELT249Tri(Mum.)bai
1. The Revision Application filed before the Government of India against the Order No. 92 of 1981 dated 18th November, 1981 passed by the Gold Control Administrator statutorily stood transferred to the Tribunal for being heard as an appeal.After seizing gold ornaments weighing 1497.150 valued at Rs. 74,850/- from the residential premises of Shri Jayantilal Vallabhdas Patni, the officers of the Marine & Preventive Division of the Customs (Preventive) Collectorate, Bombay raided the business premises of the firm, M/s. Patni Jewellers on 27-9-1976. A thorough search was carried out; the statutory accounts were examined; physical verification of the stock in trade was made. The search yielded the following excess quantity of unaccounted gold:(2) Primary gold in the 207.100 gms. Rs. 9,500/-form of lagdi.(3) Gold ornaments of 22 619.250 gms.Rs. 30,900/-Cts. purity weighing said to(4) One half gold sovereign 4.000 gms. Rs. 175/-of 22 Cts. weighing The officers seized the above gold and a...
Shon Ceramics Pvt. Ltd. Vs. Asstt. Collector, Central Excise
Court: Mumbai
Decided on: Mar-20-1987
Reported in: 1991(35)LC126(Bombay)
ORDER1. M/s. Shon Ceramics Pvt. Ltd., (hereinafter called the 'appellants'), are the manufacturers of 'Mosaic Tiles'. The appellants' products were initially classified by the department under the then tariff item 23B 'China Ware and Porcelain Ware'. The appellants filed an appeal petition before the then Assistant Collector of Central Excise for correct classification under T.I. 23D and their appeal was allowed and their goods classified under T.I. 23D and were entitled to exemption under Notification 41/74 dt. 1.3.1974. In 1983-1984 Budget the tariff item 23D stood omitted and consequently 'Mosaic Tiles' were classified under the then T.I. 68 and were eligible for exemption under notification No. 234/82 dt. 11.10.1982. (at S. No. 52) as amended by Notification No. 119/84 dt. 11.5.1984. On introduction of Central Excise Tariff Act of 1985, the appellants filed a fresh classification list classifying their item 'Mosaic tiles' under heading 6807.00. The Assistant Collector of Central Ex...
Third Wealth-tax Officer Vs. Sorab Rustom Vatcha
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-19-1987
Reported in: (1987)22ITD362(Mum.)
1. Against the orders of the Appellate Assistant Commissioner of Wealth-tax, I-Range, Bombay, relating to the assessment years 1977-78, 1978-79 and 1979-80, the revenue has come up in appeal. The assessee has also come up in cross-objection against the consolidated order relating to the assessment years 1978-79 and 1979-80. All the three appeals filed by the revenue and both the cross-objections, for the sake of convenience, are disposed of by a common order.2. The assessee is an individual. He was the owner of land at Ghorapdeo, which was given on rent to a number of tenants who in turn had built structures on the land given to them on rent. The value of this property was shown by the assessee at Rs. 2,42,000 but was taken by the Wealth-tax Officer at Rs. 4,15,000 both for the assessment year 1977-78 and 1978-79. For the assessment year 1979-80, it appears that a reference was made to the Valuation Officer and in conformity with the report of the Valuation Officer, the value of the p...
H.N.J. Dady Vs. Fourth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-19-1987
Reported in: (1987)22ITD532(Mum.)
1. Since a common issue is involved in both these appeals relating to two brothers, they are dealt with and disposed of by a consolidated order. The assessment year in both the cases is 1980-81 and the accounting period is financial year ended 31-3-1980.2. The facts in this case as gathered from the assessee's counsel as well as the records of the case may be briefly stated. Shri H.N.J. Dady and Shri K.N.J. Dady are brothers. Both of them left India on 28-3-1978 for Nepal with their respective spouses and returned to India on 10-4-1980. For proving their absence from India during the period between 28-3-1978 and 10-4-1980, entries in their passports to establish their departure out of India on 28-3-1978 and arrival in India on 10-4-1978 were shown to the Income-tax Officer. Since the accounting year of the assessee was the financial year, a claim was made before the 1TO that the assessees were non-residents for the assessment years 1979-80 and 1980-81. This claim was made in support o...
Swan Mills Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-19-1987
Reported in: (1987)22ITD193(Mum.)
2. The first ground in this assessee's appeal pertains to the disallowance in respect of the disputed Excise Duty liability to the extent of Rs. 1,52,06,200 pertaining to the calendar year 1981, which is the relevant accounting year of the assessee for the year under appeal. The assessee-company, which is engaged in the manufacture of grey cloth and the subsequent processing thereof, had debited its accounts with a sum of Rs. 2,93,77,769 in respect of Excise Duty payable on the cloth, yarn and cord sales. Our of this sum, Rs. 2,07,16,701 had not been paid to the Government because this represented Excise Duty liability payable on the processed value added to the grey fabrics produced by the assessee which, according to it, was not payable as this was not cloth as such in terms of Central Excises and Salt Act, 1944. The liability in this respect had been contested before the High Court of Bombay which, by its interim order given in July 1979, had directed the stay of recovery of this p...
Dr. Chimanlal Dharamdas Shah Vs. the State and Another
Court: Mumbai
Decided on: Mar-19-1987
Reported in: 1988(15)ECC161
ORDER1. One Vinod Shah was arrested by the Customs Department for having been found in possession of a gold bar at the time when he landed from Singapore. This was on 14th August 1984. The matter was under investigation and the remand papers were presented before the Metropolitan Magistrate. The said Vinod Shah was not granted bail earlier.2. It appears that the said Vinod Shah was also detained under the provisions of COFEPOSA and while he was in custody under the Customs Act as well as in detention under COFEPOSA, his wife had fallen sick and he was requesting for a short parole from the jail authorities. The Government of Maharashtra granted him a week's parole but he could not avail of the same, since he was also under arrest under the Customs Act.3. The said Vinod Shah then applied to the Metropolitan Magistrate for grant of bail and the Magistrate was pleased to grant him bail in the sum of Rs. two lakhs. The present petitioner Dr. Chimanlal Shah is father of the said detenu. The...
Dr. Chimanlal Dharamdas Shah Vs. State
Court: Mumbai
Decided on: Mar-19-1987
Reported in: 1987(2)BomCR264; 1989(20)LC372(Bombay); 1988(36)ELT238(Bom); 1987MhLJ336
ORDER1. One Vinod Shah was arrested by the Customs Department for having been found in possession of a gold bar at the time when he landed from Singapore. This was on 14th August, 1984. The matter was under investigation and the remand papers were presented before the Metropolitan Magistrate. The said Vinod Shah was not granted bail earlier.2. It appears that the said Vinod Shah was also detained under the provisions of COFEPOSA and while he was in custody under the Customs Act as well as in detention under COFEPOSA, his wife had fallen sick and he was requesting for a short parole from the jail authorities. The Government of Maharashtra granted him a week's parole but he could not avail of the same, since he was also under arrest under the Customs Act.3. The said Vinod Shah then applied to the Metropolitan Magistrate for grant of bail and the Magistrate was pleased to grant him bail in the sum of rupees two lakhs. The present petitioner Dr. Chimanlal Shah is father of the said detenu....
Premier Automobiles Ltd., Bombay Vs. Union of India and Others
Court: Mumbai
Decided on: Mar-19-1987
Reported in: 1987(12)ECC147; 1987(30)ELT71(Bom)
Pendse, J.1. This is an appeal against the judgment dated February 25, 1981 delivered by Mr. Justice Lentin dismissing the petition filed by the appellants under Article 226 of the Constitution of India to challenge the orders passed by the Assistant Superintendent of Central Excise between March 9, 1973 and September 21, 1973 confirming the demand for payment of additional excise duty, and confirmation of those orders by the appellate and revisional authorities. The facts giving rise to filing of the petition are not in dispute and are required to be briefly stated to appreciate the grievance made by the appellants while challenging the order of the learned single Judge.2. The appellant Company manufactures and sales Fiat cars and prior to September 4, 1969 the cars were sold at the price of Rs. 12,660/- fixed by the Government by informal price control. On September 4, 1969 the Company issued a price bulletin raising the price of cars to Rs. 14,862/- with effect from September 8, 196...
Shridhar Bapurao Gadhekar Vs. Punjab Co-op. Urban Bank Ltd. and ors.
Court: Mumbai
Decided on: Mar-19-1987
Reported in: [1987(54)FLR788]; (1993)IIILLJ585Bom
Vaze, J.1. Shridhar Bapurao Gadhekar was working as a Peon (Class-IV employee) in the Punjab Co-operative Urban Bank Ltd., Pune from December 1969. The bank issued a charge-sheet to him on 7th September 1978 to the effect that at 6.00 p.m. on 21st February 1978, the employee Gadhekar had threatened the bank's cashier V. B. Pandit with murder. A domestic enquiry which was initiated on 10th September 1978 was completed on 3rd October 1979, and after receiving the enquiry report the employer -bank terminated the service of Gadhekar on the ground that he had committed misconduct.2. Gadhekar applied under Section 78(1) of the Bombay Industrial Relations Act to the First Labour Court, Pune, who by his order dated 31st October 1983 held that the enquiry held was legal and proper. The Labour Court, thereafter, proceeded to consider whether the punishment was harsh and disproportionate and gave a finding on 19th May 1984, in favour of the applicant and ordered the employer-bank to reinstate Gad...
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »