Mumbai Court June 1987 Judgments
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Kamani Oil Industries Vs. Union of India
Court: Mumbai
Decided on: Jun-22-1987
Reported in: 1987(3)BomCR205; 1988(15)ECC455; 1992(61)ELT432(Bom)
H. Suresh, J.1. The petitioners imported 'copra' of Zanzibar origin under valid import licence. The shipment was invoiced by M/s. Panachand & Co. Pvt. Ltd., Singapore, under their Invoice No. 451 of 15th July, 1980. The Assistant Collector of Customs thought that the goods had been under-invoiced and, therefore, a show cause notice was issued on 23rd January, 1981. The petitioner sought to explain to the Assistant Collector of Customs stating that they have imported the goods as per the conditions contained in the import licence and on a price as agreed between themselves and the said sellers M/s. Panachand & Co. and that they had paid the sellers only the invoice value as per the contract and nothing more and, therefore, there was no question of any under-invoicing. It was pointed out that the petitioners had no interest whatsoever in the sellers and the price was the sole consideration for the transaction. However, the department proceeded totally on a wrong basis. It appears that th...
State Bank of India Vs. Edward Textile Mills Ltd. and anr.
Court: Mumbai
Decided on: Jun-22-1987
Reported in: AIR1988Bom313; 1987(3)BomCR396; [1990]69CompCas693(Bom); 1987MhLJ735
1. This is an appeal from an order passed by the Assistant Commissioner of Payments under the provisions of the Sick Textile Undertakings (Nationalisation) Act, 1974.2. Prior to 1st April 1974 the appellant State Bank of India had entered into a cash credit arrangement with Edward Textile Mills Ltd. and had advanced various amounts to Edward Textile Mills Ltd. which were repayable with interest Under the Sick Textile Undertakings (Nationalisation) Act, 1974 the Undertaking, inter alia of Edward Textile Mills Ltd was taken over and became vested in the National Textile Corporation with effect from 1st April 1974. Under Section 5 of the said Act 'every liability, other than the liability specified in Sub-section (2) of the owner of a sick taxtile undertaking, in respect of any period prior to the appointed day, shall be the liability of such owner and shall be enforceable against him and not against the Central Government or the National Textile Corporation'. Sub-section (2) of Section 5...
Moolchand Phoolchand JaIn Vs. Collector of Customs (Prev.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-1987
Reported in: (1988)(37)ELT88Tri(Mum.)bai
1. This Reference application presumably under Sec. 130(1) of the Customs Act was by the appellant in Appeal No. CD(T)(Bom.) 17/1976. By this application the applicant requires the Tribunal to draw a statement of the case and to refer the questions set out in paragraph 8 of the application to the Hon'ble High Court of Bombay as required by Sub-section 1 of the Sec. 130 of the Customs Act. According to the applicant, 11 questions set out in paragraph 8 of the application are questions of law and they arise out of order No. 985/86 WRB dt.15.7.1986 in the appeal CD(T)(Bom.) 17/86.2. During the hearing of the Reference application Shri Parekh, however, conceded that all the questions set out in paragraph 8 of the application would not arise from the order and are not required to be referred. He also conceded that they are not properly framed. He, therefore, submitted the following 5 questions for being referred to the High Court :- (1) Whether the Customs authorities or the Board or the T...
Suhas Y. Chogle Vs. Sixth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-19-1987
Reported in: (1988)25ITD445(Mum.)
1. The assessee has filed this appeal against the order of the Commissioner of Income-tax (Appeals) on the ground that the CIT(A), having accepted the assessee's contention that the order passed by the Income-tax Officer on 28-5-1980 was in reality an order under Section 144 of the IT Act, erred in holding that the Income-tax Officer was competent to pass an order under Section 143(3) read with Section 144B of the IT Act. The Revenue has objected in the cross-objection to the order of the OIT(A) setting aside the assessment order.2. The facts of the case are that the assessee filed a return of income on 2-6-1979 declaring an income of Rs. 6,260. The ITO issued a notice under Section 143(2) read with Section 142(1) on 25-9-1979 for appearance by the assessee on 9-10-1979. The assessee did not appear before the Income-tax Officer in response to this notice. A further similar notice was issued by the Income-tax Officer on 15-11-1979 for appearance on 21-11-1979. As in respect of the firs...
Mcdowell and Co. Ltd. Vs. Collector of Customs
Court: Mumbai
Decided on: Jun-19-1987
Reported in: 1988(19)LC49(Bombay); 1988(38)ELT454(Bom)
1. The short question that is involved in this petition is as to whether whisky, imported by the petitioners is a 'concentrate whisky' or otherwise.2. The petitioners say that amongst the various brands of whiskies manufactured by the 1st petitioners are the brands known as 'No. 1 McDowells Whisky', 'diplomat Whisky' and 'Gold Riband Whisky', all having a strength of 75 degrees proof. The said whiskies are made necessarily from alcohol distilled in the factory of the 1st petitioners in India. In the manufacture of the whiskies, it is usual to blend different kinds of whiskies in order to impart the necessary flavour and taste to whiskies and accordingly the 1st petitioners have been blending alcohols distilled by them at their factory with overstrength and overproof. Varieties of scotch whisky made from pure malt and having a high bowquet imported by them from Scotland in the United Kingdom from a supplying firm called Charies Makinlay & Co. Ltd. The overstrength and overproof whisky i...
Collector of Customs Vs. Gokaldas Harbhagwandas
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-18-1987
Reported in: (1988)(33)ELT395Tri(Mum.)bai
1. This is an application filed by the Collector of Customs, Bombay for making a reference to the High Court in terms of Section 130 of the Customs Act of certain questions of law which are claimed to arise out of the Tribunal's order No. 972-974/86/WRB in the appeals Nos.CD(T)(BOM)161/80, 233/80 and 431/80 of M/s. Gokaldas Harbhagwandas. In this application the Collector requested for referring the following questions to the Hon'ble High Court for clarification : (1) Whether in the facts and circumstances of the case it was proper on the part of the Third Member to interfere with the question where no difference of opinion existed between the two Members, in terms of Section 129C(5) of the Customs Act, 1962? (2) Whether in the facts and circumstances of the case the Tribunal was right in holding that the firm commitment came into existence on 1.9.1977 despite the fact that the letter of credit was opened on 5.9.1977 (3) Whether in terms of the ITC Public Notice No. 66/77, dated 2.9.1...
Union of India and Others Vs. Piramal Spinning and Weaving Mills Ltd.
Court: Mumbai
Decided on: Jun-18-1987
Reported in: 1990(27)ECC331; 1989(23)LC469(Bombay); 1987(31)ELT618(Bom)
Bharucha, J.1. This appeal assails the judgment and order of Pendse J. making absolute the writ petition filed by the respondents (orig. petitioners).2. The respondents are a textile mill and manufacture fabrics. Amongst such fabrics are what are knows as Quality No. 1410 and Quality No. 1435. These particular fabrics are composed of, in the weft yarn, 82% cotton yarn and 18% twinkle nylong yarn. The respondents pay excise duty on the cotton yarn as well as the on fabric which is the end-product. The twinkle nylon yarn is purchased by the respondents from the open market, excise duty having been paid thereon.3. In classification lists dated 14th August, 1973 and 17th January, 1975 submitted by the respondents to the Excise authorities, the process by which they made the weft yarn was stated. They applied on 28th September, 1971 for permission to avail of the special procedure set out under Rules 96A, 96L and 96V of the Central Excise Rules and permission was granted.4. On 17th March, 1...
Victor Da Costa Vs. Goa, Daman and Diu Town and Country Planning Board ...
Court: Mumbai
Decided on: Jun-18-1987
Reported in: 1988(3)BomCR22
G.F. Couto, J.1. The petitioner is the owner in possession of a plot of land admeasuring about 9,606 sq. mts. situate at Caranzalem. The said plot of land is situate within the area of Panjim city. Desiring to develop the said land, the petitioner entrusted the matter to M/s. Kamat Real Estates and this firm prepared plans for utilizing the said area for constructing a Nursing Home, Balwadi, residences for doctors, professionals, etc. Shopping Arcade and a Bank, taking into account that the said area fell within 'Residential and Institutional Zone'. Thereafter, by application dated 19th November, 1985, the permission of the respondent No. 2 was sought by the petitioner, but by letter dated 22nd January, 1986, the respondent No. 2 returned the application stating the he could not deal with the said application as per the Government instructions to the Chief Town Planner dated 14th November, 1985, not to convert any agricultural land. The petitioner reacted against this letter and drew t...
Oomar Ahmed Vs. First Income-tax Officer.
Court: Mumbai
Decided on: Jun-18-1987
Reported in: [1988]24ITD34(Mum)
ORDERPer Shri R. L. Sangani, Judicial Member - This appeal by the assessee relates to the assessment year 1975-76.2. The assessee was a partner in the firm of M/s. S. P. Builders, Bombay. The assessment was completed on 12-8-1977, under section 144 of the Income-tax Act, 1961. The income by way of share in the profits of the said firm was taken in said assessment subject to rectification when the firms assessment was completed. The firms assessment was made on 25-4-1979. The Income-tax Officer proceeded to make order under section 155 of the Act so as to rectify the figure regarding income by way of share of profits from said firm so as to bring the same in conformity with the figure as per assessment order of the firm. The assessee pleaded that rectification proceeding be stayed till the disposal of application of the firm before the Settlement Commission. The Income-tax officer did not accept the said submission. He observed that the applicant before the Settlement Commission was the...
Premabhai Chhibabhai Tangal Vs. Union of India
Court: Mumbai
Decided on: Jun-17-1987
Reported in: 1994(70)ELT515(Bom)
ORDERH. Suresh, J.1. The petitioner is the sole proprietor of Premabhai Chhibabhai Tangal & Co. He is also one of the shareholders of M/s. Indo-French Time Industries Ltd., Bombay, having only a shareholding of about 5% in the total authorised capital of the said Company (hereinafter referred to as 'the said Indian Company'). He was also one of the Directors on the Board of Directors of the said Indian Company, which consisted of 12 Directors, during the relevant period of 24th May, 1966 to 17th June, 1974.2. The petitioners had imported spare parts of watches from M/s. Sedim Establishment, Vaduz, Switzerland (hereinafter referred to as 'the said Swiss Company'). The said Swiss Company has a sister concern by name of Sedim France (hereinafter referred to as 'the said French Company'). There is collaboration between the said Indian Company and the said French Company since the year 1961 and under this agreement the said Indian Company manufactures watches in India in collaboration with ...
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