Mumbai Court February 1998 Judgments

Commissioner of Customs Vs. Eltech Enterprises

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(112)ELT877Tri(Mum.)bai

1. The appeal is directed against the order of the Commissioner of Customs (Appeals), Mumbai by which the Commissioner (Appeals) has allowed the respondents' appeal. The respondents are not present and have requested for decision on merits.2. The facts are that the respondents imported parts of calculator (instruction manual) and cleared it on payment of duty vide B/E on 4-2-1993. They filed refund claim on the ground that calculator (instruction manual) should be assessed to duty under Chapter Heading 4901.00 of the Customs Tariff Act at nil rate of duty. The jurisdictional Assistant Commissioner of Central Excise found that on merits, the refund has to be granted, but the Assistant Commissioner held that there was no evidence to prove that the incidence of duty which is being claimed as refund has not been passed on to any other person. The Assistant Commissioner found that the Chartered Accountant certificate produced by the respondents was not sufficient as it has not been support...

Deputy Commissioner of Vs. Dimexon

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. We find it convenient to dispose of these two appeals of the revenue and two cross-objections of the assessee, for assessment years 1987-88 and 1988-89, involving common issues, by this consolidated order.3. The common issue involved is relating to the deduction of redemption fine imposed by the Customs Authorities for clearance of certain goods imported by the assessee.4. The relevant facts, relating to this issue, briefly stated, are that the assessee is a Diamond Exporter. They had applied for grant of Export House Certificate and Additional Import Licence. However, the application was rejected. Similarly, other Diamond Exporters had also applied for grant of Export House Certificates and Additional Import Licences. All such applications were rejected and thereafter representation was made to the Government jointly on behalf of the Diamond. Exporters. Pending the representation of the Diamond Exporters with the Government, writ petitions were filed by the Diamond Exporters in th...

Smt. Etelvina Valles, Widow of Late Antonio Esteves and Others Vs. M/S ...

Court: Mumbai

Reported in: II(1998)ACC539; 2000ACJ145; 1998(4)ALLMR668; 1998(3)BomCR727

ORDERN.J. Pandya, J.1. The widow and other dependants of the deceased workman approached the Commissioner for Workmen's Compensation for grant of compensation in respect of the death of one Antonio Esteves who was working as Captain of the barge belonging to the respondent No. 1. At the relevant time he was on the barge and according to the claimants/appellants, while he was in the course of inspecting the barge he slipped off into the river and drowned.2. The respondent has taken the defence of slipping off the barge not being arisen out of the course of duty, but as a result of the habit of drunkenness which, according to the employer, the deceased had.3. The learned Commissioner, after considering the evidence, led before him relying upon the doctrine of proof beyond reasonable doubt rejected the claim. Apparently, the Commissioner misdirected himself as to the principle of evidence and the degree of proof required in matters tike this.4. Compensation matters are always civil matter...

Dr. Aditya Shrikant Kelkar and Others Vs. State of Maharashtra and Oth ...

Court: Mumbai

Reported in: 1998(2)ALLMR630; 1998(4)BomCR16

ORDERAshok C. Agarwal, J.1. Petitioners, in the present group of petitions, are aspirants for Postgraduate medical courses commencing from January, 1998, As has now become the normal plight of medical students, present petitioners, per force, have found themselves in Court before commencement of their course.2. The State Government has from time to time been issuing various Government Resolutions prescribing rules for admission to medical courses. Those that are impugned in the present petitions, pertain to the requirement of performing Government service as a pre-requisite condition for grant of Postgraduate registration.3. Prior to 1996 candidates, aspiring for Postgraduate registration, were required to execute a bond to serve the Government for a period of two years or pay Rs. 1 Lakh as compensation to the Government. On 28th February, 1996 the Government issued a Government Resolution doing away with the prior requirement of executing a bond and prescribed performance of one year ...

Sukhlal Chunilal Ghagani and Another Vs. Harish Suvarne and Another

Court: Mumbai

Reported in: 1998(3)ALLMR761; 1998(5)BomCR266

ORDERD.K. Deshmukh, J.1. Both these petitions arise out of two civil suits filed by the petitioners and both the suits had been tried together, therefore, both these petitions can be conveniently disposed of by common order.2. These petitions are directed against the orders passed by the Joint Judge, Pune, dated 18th March, 1985, in Civil Appeal Nos. 450 of 1983 and 451 of 1983. These appeals were filed by the respondents in these petitions challenging the judg-ment and decrees passed by the 4th Addl. Small Causes Judge, Pune dated 24-9-1982 in Suit No. 224 of 1977 and Suit No. 220 of 1977. These suits were filed by the petitioners claiming to be owners of house on plot No. 428 Guitekadi Pune and further claiming that the respondents are their tenants, who have been let out the premises for residence. The landlords sought decree of eviction against the tenants mainly on the ground that the tenants are not ready and willing to pay the rent and that the tenants have made permanent altera...

Shri Shashikant S. Sheldekar Vs. Central Bank of India Through Regiona ...

Court: Mumbai

Reported in: 1998(5)BomCR704; (2000)IILLJ580Bom

ORDERN.J. Pandya, J. 1. The petitioner, an employee of the respondent/Bank remained absent from 12-9-1981 and that resulted into Departmental proceedings. Period of his absence was from 12-9-1981 to 10-7-1985. Departmental proceedings ended against him and he carried the matter in appeal. There the petitioner succeeded and he came to be reinstated. Thus the entire period of 12-9-1981 till 10-7-1985 had to be considered for the purpose of wages, allowances, increments, etc. if admissible on one hand and the continuity of service on the other.2. He was granted continuity of service only and therefore one of the prayers in the present petition is that he should be granted both the wages and increments.3. The matter does not stop here. On and from 11-7-85 the petitioner having been reinstated, he should have joined service. However, he was required to produce certificate of fitness from a Government Doctor and for this purpose the Bank had referred him to the Medical Board through the Dean...

Anz Grindlays Bank Ltd. Vs. Grindlays Bank Employees Union and anr.

Court: Mumbai

Reported in: (2000)IIILLJ629Bom

R.M. Lodha, J.1. The award passed by the Central Government Industrial Tribunal No. 2, Mumbai on June 30, 1997 adjudicating two references namely Reference No. CGIT-2/47 of 1993 and Reference No. CGIT-2/26 of 1995 is under challenge in this writ petition filed under Article 226 of the Constitution of India at the instance of the petitioner ANZ Grindlays Bank Ltd. 2. ANZ Grindlays Bank Ltd. (for short 'the Bank') is a Banking Company having its head office in London and various Branches in India including a dozen of them in the City of Bombay. The respondent No. 1 Grindlays Bank Employees Union (for short 'the Union') is a recognised union representing the workmen employed in the Bank in India. The dispute relates to reinstatement and regularisation of various employees in the sub staff cadre of the Bank. According to the Union, the Bank in violation of the various awards governing the recruitment and employment of employees in the Bank resorted to engage various persons in its branches...

Raju Vs. Smt. Meena and ors.

Court: Mumbai

Reported in: II(1999)DMC62

A.B. Palkar, J.1. Heard Mr. A.J. Khan, Advocate for the petitioner and Miss Ruikar, Advocate for the respondents 1 & 2 and Mr. Yengal, Additional Public Prosecutor for the respondent No. 3 State. Rule. Heard forthwith by consent.2. By this petition, the petitioner has challenged the order of Sessions Court passed by the learned Sessions Judge, Yavatmal on 15.10.1997 in Criminal Revision Application No. 8/1997 filed by the present petitioner challenging the order of tine learned Judicial Magistrate, First Class, Yavatmal dated 13.12.1996 in Misc. Criminal Case No. 164/1993 on 30.12.1996. The admitted facts are that the petitioner is husband of respondent No. 1 and respondent No. 2 is their son. The respondents 1 & 2 had filed an application for maintenance in the Court of Chief Judicial Magistrate, Yavatmal and the petitioner had appeared in that case after the ex-parte order that was passed against him was set aside. The petitioner filed written statement and contended therein inter-al...

K and K Gems Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(100)ELT70Tri(Mum.)bai

1. The Appellants imported a consignment of Rough unworked Emeralds as per their declaration in Bill of Entry dated 9-1-1997 filed in Mumbai Custom House. The value of the goods declared was Rs. 32,34,370/-.During the examination of a drum in which the goods were packed, on removal of empty plastic bags and covers, an opaque VPS bag was found concealed at the bottom of the drum and in that bag three transparent plastic packets were found in folded condition containing pre-shaped/preformed (worked) emeralds totally weighing 774.67 gms.valued at Rs. 10,95,122/- with duty liability of Rs. 5,69,463/-. Such worked emeralds can be imported only against specific import licence which the Appellants did not possess.2. As regards the unworked emeralds imported, these on being evaluated by an expert panel and appraisers, were found to be over invoiced.Their value was appraised at Rs. 9,91,750/- as against declared value of Rs. 32,34,370/-. Over invoicing amounted to Rs. 22,42,620/-.3. In answer ...

Cc Vs. Cable Corpn. of India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(75)LC261Tri(Mum.)bai

1. This is a departmental appeal filed with reference to the order-in-appeal No. S/49-122/90CL dated 13.11.1990.2. At the outset the Id. counsel for the Respondent sought leave to mention that they had imported 'High Voltage and Partial Discharge System' comprising of eight units and had initially filed a Bill of Entry No. 9813 dated 29.8.1989 for home consumption, but subsequently at their request it was allowed to be converted into Bond Bill of Entry. At the time of importation and filing of the aforesaid Bill of Entry a question had arisen as to whether the whole should be treated as one single system and assessed and cleared as such under heading 9030.39 as claimed by them, or, as Department looked at it, the various units or items should be assessed separately on merits.3. At the time of the assessment of the into Bond Bill of Entry for one of the items of the 'system', namely, Series Resonant Power Supply unit comprising of the items mentioned in the adjudication order was class...