Mumbai Court September 1999 Judgments
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Godrej Soaps Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-16-1999
Reported in: (2000)(115)ELT710Tri(Mum.)bai
1. The question for consideration in this appeal is the classification of a product C-14 alpha olefins also known as 1 tetradecene in the Customs Tariff. The appellant claimed classification of the product under Heading 2901.29. Notices were issued by the Customs House proposing to classify the consignment imported under Heading 2910.00 of the Tariff. The Assistant Commissioner, after considering the cause shown, and hearing the importer's representative, held that the goods were more appropriately classifiable under Heading 2910.00. The importer appealed to this order. The Commissioner (Appeals) did not accept the contention raised by the appellant before him, that the goods were classifiable under heading claimed by it. He confirmed the classification determined by the Assistant Commissioner. Hence this appeal.2. Chapter 29 of the Tariff is for organic chemicals. Heading 29.01 if for acyclic hydrocarbons. Sub-heading 10 of this heading is for saturated acyclic hydrocarbon. The remai...
Special Land Acquisition Officer (3) Vs. Latif Mohammed Hashanbhoy and ...
Court: Mumbai
Decided on: Sep-16-1999
Reported in: 2000(2)ALLMR101; 2000(1)BomCR533
ORDERF.I. Rebello, J.1. By a Notification dated 25th May, 1967 published in the Government Gazette on 1st June, 1967 land totalling admeasuring 4,270.85 sq. mtrs. was notified as required for a public purpose. The land comprised as under :--- 1) C.S. No. 669 (part) 2) C.S. No. 8/669 3) C.S. No. 9/669 4) C.S. No. 669 (part). totally admeasuring 4,270.85 sq. mtrs. The Award was declared on 28th March, 1972. Possession was taken on 1st April, 1972. The Land Acquisition Officer fixed market value at the rate of Rs. 560/- per sq. mtr. Mr. Habib Mohammed Hashanbhoy, a person interested in C.S. Nos. 8/669, 9/669 and 669 (part) applied for a reference under section 18. Some others had also filed claims before the Land Acquisition Officer in respect of the very land where a reference was sought on the ground that they had interest in the land. As the Land Acquisition Officer was unable to decide the said issue, the Land Acquisition Officer was pleased to refer the matter to the Court under sec...
Special Land Acquisition Officer (2) Vs. Shri Harichandra Ramji Patil ...
Court: Mumbai
Decided on: Sep-16-1999
Reported in: 2000(1)BomCR569; 2000(1)MhLj256
ORDERF.I. REBELLO, J.1. When the matter came up for hearing it was contended on behalf of the State Government that when a claimant expires the application to bring heirs on record is of the legal representatives of the deceased claimant and not of the State Government. It was therefore contended that the question of the State Government bringing the legal representatives on record would not arise. Considering the contention and as it was arising in a large number of matters, I have heard learned Counsel appearing for the legal representatives of the claimant as also other Counsel who have intervened in the matter and have advanced arguments.2. At the outset, it may be pointed out that after arguments had been concluded on behalf of the legal representatives of the claimants, their learned Counsel referred to order dated 3rd February, 1994 of a learned Single Judge of this Court wherein it appears that the Court had allowed the legal heirs to be substituted as legal heirs and represent...
Ramakant M. Tipnis Vs. Ravindra Lakhamsey Malde
Court: Mumbai
Decided on: Sep-16-1999
Reported in: 2000(1)ALLMR20; (2000)102BOMLR279
R.M. Lodha, J.1. Heard Mr. Ramakant M. Tipnis, the Appellant in person.2. By way of this First Appeal filed by the original Plaintiff, it is prayed that the Judgment and Order passed by the City Civil Court, Bombay on 9th March, 1993 whereby the said Court dismissed the Plaintiffs Suit, be set aside and the Plaintiffs Suit for possession in respect of the suit premises be decreed.3. The brief facts which may be necessary for the disposal of the First Appeal are :Mr. Ramakant M. Tipnis - the Appellant herein (Original Plaintiff) is the owner of the building known as Mata Niwas. A portion of the said building marked Block No. 17, admeasuring about 100 sq. ft. was given in possession by the original Plaintiff to Ravindra L. Malde - Respondent herein (Original Defendant) by an Agreement titled Tenancy Agreement dated 22nd October, 1973 for a monthly rent of Rs. 40/- on the terms and conditions stated therein. In the month of March, 1990 when the original Plaintiff proceeded to renovate the...
Krishna Filaments Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-1999
Reported in: (2000)(115)ELT148Tri(Mum.)bai
2. The appellant imported a consignment consisting of two sets of cop winders for extruder containing 132 spindles each. The EPCG licence under which clearance were claimed of these goods, permitted import of two sets of cop winders of 228 spindles each and not 132 spindles each.On this being pointed out to the importer, he requested for clearance on ITC bond pending amendment to the licence. Clearance was thus allowed. In the order impugned in the appeal before us, the Commissioner (Appeals) has confirmed the action of the Assistant Commissioner invoking the ITC bond executed by the importer, for the reason that the amended licence valid to cover the goods was not produced within the period of one month allowed for the purpose.3. The advocate for the appellant says that there was some delay in getting the licence amended. He says that licence has now been amended but in connection with some proceedings, has taken over by the Special Investigation and Intelligence Branch (SUB) of the ...
Deepak Electronics (Bom.) Pvt. Vs. Commr. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-1999
Reported in: (2000)LC447Tri(Mum.)bai
1. The question of consideration in this appeal is the assessable value of a consignment of the video magnetic tapes imported by the appellant in October, 1991 from a supplier from Hong Kong. In the order impugned in this appeal the Collector has not accepted the value claimed of Hong Kong $ 500 per roll of 10000 ft. CIF declared by the importer. He has held that M/s. Hariram Govindram & Sons, another importer imported identical goods from the same supplier at Hong Kong had supplied at Hong Kong $ 1050 per roll of 10000 ft. and held, that value applicable the appellant's import. He has ordered confiscation of the goods under Clause (m) of Section 111 of the Act with an option to redeem them on payment of fine of Rs. 50,000/- and imposed penalty under Section 112, of Rs. 20,000/- on the importer, and Rs. 10,000/- on Pramod Kumar Agarwal (appellant in Appeal E/397/93-A) a Director.3. The contention that goods by Hariram Govindram & Sons were not comparable goods on account of th...
Kamlakar Kalyan Nalawade and Others Vs. State of Maharashtra
Court: Mumbai
Decided on: Sep-15-1999
Reported in: 2000BomCR(Cri)875; 1999(3)MhLj991
ORDERS.S. Parkar, J.1. This appeal is filed by the appellants who were convicted under section 20(b) of the N.D.P.S. Act and also under section 66(1)(b) of the Bombay Prohibition Act.2. As per the prosecution case about 18 kg. of ganja was seized from the appellants as a chance recovery on 10-8-1989. On that date, complainant Head Constable Ambadas Wankhede P.W. 3 attached to City Police Station Barsi was assigned duty at Bhosale Chowk at Barsi. It was the time of Ganapati and Moharam festival and, therefore, most of the policemen were doing patrolling duty in the town. The other police officers including A.S.I. Maruti and Head Constables and Police Constables had also arrived at the said place at about 12 in the night. At about 12.15 in the night appellants were seen hurriedly proceeding by Arangaon road towards railway station which gave rise to the suspicion in the mind of the complainant and other policemen. Appellants were, therefore, asked to stop. The appellant No. 1 was carryin...
PeThe Brake Motors Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-14-1999
Reported in: (2000)LC74Tri(Mum.)bai
The appellant has field this application praying for review and or modification of the stay order No. C-I/861 /29/4/99/4-5-1999, which directs for the (1) pre-deposit of Rs. 18 lakhs towards duty, for unconditional stay.1. The grounds, on which the modification is sought for, are that the genuine submissions of the applicant are not appreciated properly, while coming to the conclusion in the stay order. The impugned order comes to the conclusion that the applicants have no prima facie case.The admission by the director of the applicant company that the logo Pethe belongs to PEPL is erroneously viewed by the Tribunal, as the said admission is factually and legally untrue and categorically disputed by the Chairman of the applicant, B.W. Pethe in his statement dated 9-4-1998. The observation on the statement of the said person is contrary to the evidence. There is a categorical statement of B.W.Pethe that they did not have any logo or brand name. The latest orders in the case of R.G. Cot...
Virgo Steel and Associated Cement Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-14-1999
Reported in: (2000)(67)ECC326
1. M/s Associated Cement Company (ACC for short), one of the two appellants before us at the relevant time had one of its cement factories at Shahabad in Karnataka. In July, 1998 it embarked upon a project for a substantial expansion and modernisation of its works at Shahabad. ACC floated a tender inviting quantity for supply inter alia of high strength deformed steel bars. The tender described the project as being aided by the International Bank for Reconstruction and Development (IBRD for short). In response to the tender, M/s Virgo Steels, the other appellant made an offer to supply 5187.000 metric tonne of its steel. This offer was accepted by the ACC. The import policy at the relevant time, in Chapter XVI deemed supplies of goods meant to IBRD aided project under international competitive bidding to be exports for the purposes of benefits under the import replenishment scheme. Such deemed exports were entitled for grant of import replenishment licence and other such benefits. Suc...
Warren Laboratories Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-14-1999
Reported in: (1999)(114)ELT447Tri(Mum.)bai
1. Application is for waiver of deposit of duty of Rs. 2.63 lakhs approximately on the ground that the three products manufactured and cleared by the applicant are classifiable under Heading 3306.00 as preparations for oral and dental hygiene and are not patent or proprietary medicaments classifiable under Heading 30.03.2. The advocate for the appellant explained that out of the three products Remidin was not cleared at the relevant time, and of the remaining two, Rexidin contains active ingredient chlorhexidine gluconate, which figures in the pharmacopoeia as medicaments for treatment and prevention of gingivitis and ulcers. The Tribunal, in its decision in CCE v. IPCA Health Products - 1999 (108) E.L.T. 598 held similar products to be classifiable under Heading 3003.10. The other product Dentogel contains the following active ingredients which are choline salicylate 8.7%; Lignocaine hydrochloride 2%; benzalkonium chloride solution 0.01%. Each these, in the strength in which they are...
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