Mumbai Court April 2003 Judgments

Akai Impex Ltd. and K.L. Dhingra Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Akai Impex Ltd, Mumbai was granted in 1993 three advance licences for import of stainless steel plates. The Duty Exemption Entitlement Certificate issued to it with the licences provided that the goods which were liable for eligible for exemption from customs duty on importation under notification 204/92 it utilised in the manufacture of the resultant engineering product specified in the DEEC book or otherwise disposed of in accordance with the terms of the notification.This appellant imported in terms of these licences total quantity of 285.846 tons of plates from October 1993 to October 1994 and cleared them without payment of duty in terms of the exemption.2. The Customs department received some information that these goods had not been utilised in the manufacture of the product which was to be exported but had actually been sold without any permission from the licensing authority to three parties Poddar Tubes & Pipes Ltd, Ganesh Benzo Plast Ltd, and Bharat Steel and that su...

Ayushakti Ayurved Pvt. Ltd. a Company Incorporated Under the Companies ...

Court: Mumbai

Reported in: 2003(3)ALLMR421; 2003(5)BomCR523; 2003(4)MhLj915; 2004(28)PTC59(Bom)

S.A. Bobde, J.1. This is a Plaintiffs motion for restraining the Defendants from selling their products hair oil, shampoo and soap (personal care products in Class 3) under the trade mark 'AYUSH' so as to pass off or enable others to pass off the same as products of the Plaintiffs which according to the Plaintiffs are being sold under an almost identical trademark 'AYUSHAKTI'. The notice of motion is in a suit for the same relief based on the tort of passing mark and not on any statutory rights.2. According to the Plaintiffs, after ascertaining in the market and conducting a manual search in the register maintained under the Trade Marks Act, they adopted the trademark 'AYUSHAKTI' as an umbrella brand in respect of their goods. The Plaintiffs claim that several products such as shampoo, hair oil, soap, cough mixture and pain balms were sold under the mark 'AYUSHAKTI'. In 1996 the Plaintiffs applied for registration of the trademark AYUSHAKTI. The application is pending. In the year 1998...

Madhuribai Wd/O Mohan Walke and anr. Vs. Annapurnabai Keshao Walke and ...

Court: Mumbai

Reported in: 2004(2)BomCR411; 2003(3)MhLj1006

R.M.S. Khandeparkar, J.1. Heard. Rule. By consent, rule made returnable forthwith.2. The petitioners challenge the order dated 26-7-2002 passed by the trial Court rejecting the application filed by the petitioners under Order 7, Rule 11 of Civil Procedure Code.3. The contention of the petitioners is that the application filed by the respondents under Section 372 of Indian Succession Act in the Court of Civil Judge, Senior Division, Yavatmal is not maintainable in view of the fact that the pleadings in the plaint apparently disclose that the deceased Mohan s/o Keshaorao Walke at the time of his death was the resident of Gadchiroli which is a separate district from Yavatmal. The contention is sought to be disputed by the respondents on the basis that paragraph No. 1 of the plaint/application discloses that the deceased Mohan was ordinary resident of Wedshi, Tq. Ralegaon which is in the district of Yavatmal.4. Drawing attention to Section 372 of the Indian Succession Act, 1925, the learne...

Shri A.P. Angadi, Executive Engineer (Retired), Tilhari Hydro Power St ...

Court: Mumbai

Reported in: 2003(4)BomCR23; 2003(3)MhLj715

R.M. Lodha, J.1. The petitioner joined the service of respondent in the year 1961 as Overseer. After intermediate promotion he was promoted as Shift Engineer in the year 1971 and later on to the post of Assistant Power Station Superintendent on 13.2.78. The petitioner was granted regular promotion to the post of Deputy Superintendent on 13.6.80, that later on came to be redesignated as Executive Engineer (Generation).2. By means of this writ petition, the petitioner challenges denial of higher pay scale benefits of Senior Executive Engineer (Generation) with effect from 13.6.86. The claim is based on General Order No. 74 issued by the respondent. The petitioner's case is that by General Order No. 74 issued on 30th April, 1974, it was provided that if an employee works on the same post for six years or as per the later amendment 10 years or more without getting any promotion for the reason that there is no promotion channel open or the promotional post is not available, such employee is...

Shri Baburao Dhondiba Salokhe Vs. Kolhapur Municipal Corporation and t ...

Court: Mumbai

Reported in: 2003(3)ALLMR433; 2003(5)BomCR232; 2003(3)MhLj820

R.M. Lodha, J.1. The petitioner is owner of the landbearing R.S. No. 773 admeasuring approximately19831 sq. mtrs., situate at Kasba Karvir withinKolhapur city. The first respondent- KolhapurMunicipal Corporation (for short theCorporation) is the Planning Authority under theprovisions of Maharashtra Regional and TownPlanning Act, 1966. The development plan of theKolhapur city was revised by Corporation inthe year 1977 which came to be sanctioned by theState Government and became effective from15.10.77. In that revised development plan, thepetitioner's aforesaid land was reserved for twoseparate purposes viz. (i) garden and (ii) 18meters wide D.P. Road. In the year 1980 at theinstance of the Corporation, the acquisitionproceedings in respect of portion of petitioner'saforesaid land reserved for 18 meters wide D.P.road commenced. On 26.3.91, the acquisitionproceedings in respect of land reserved forpublic purpose of 18 meters wide D.P. Roadculminated in award. However, as regardspetitione...

Engineering and Ancilliary Manufacturers, a Partnership Firm Vs. Salim ...

Court: Mumbai

Reported in: 2003(3)ALLMR453; 2003(6)BomCR321; [2004(102)FLR194]; 2003(3)MhLj802

R.J. Kochar, J.1. The Petitioner-employer is aggrieved by the Award dated 30th September, 1995 in Reference (IDA) No. 655 of 1989 passed by the Labour Court granting the relief to the Respondent of reinstatement with full backwages and continuity of service w.e.f. 20.11.1988.2. It was the case of the Respondent workman before the Labour Court that he was in the employment of the Petitioner in the Tool Room Department doing the work of Metal Sheet Die mounding from January 1987.3. By an order dated 20.11.1988 the Respondent was terminated from employment with immediate effect. Aggrieved by the said Order of retrenchment he raised an Industrial Dispute under Section 10(1) read with Section 12 of the Industrial Disputes Act, 1947 challenging the propriety and illegality of the order of the retrenchment and claiming the relief of reinstatement with full backwages and continuity of service. The said industrial Dispute was referred by the State Government for adjudication to the 5th Labour C...

Autolite (India) Ltd. a Company Registered Under the Companies Act, 19 ...

Court: Mumbai

Reported in: 2003(4)ALLMR1044; 2003(5)BomCR92; 2003(157)ELT13(Bom)

J.P. Devadhar, J. 1. The challenge in this petition is to the orders passed by the Customs Authorities denying duty free clearance of the goods imported by the Petitioner under the duty free advance licence granted to them by the Licensing Authorities.2. The Petitioner is a Small Scale Industrial Unit engaged in the manufacture and export of Auto head lamps, Tail lamp, etc. It is the case of the Petitioner that for the manufacture of the aforesaid items, various raw materials and components, including die steel are required. The Petitioner accordingly applied for and obtained an advance licence in terms of EXIM policy 88-91 inter alia for import of die steel. The licensing authority has also issued duty exemption entitlements certificate/pass book so as to enable the Petitioner to import Die steel without payment of duty.3. In the light of the advance licence, the Petitioner placed an order for imports of Die steel from Austria. On arrival of the goods, the Petitioner filed a Bill of E...

Prochy Numazar Mehta Vs. the Municipal Corporation of Greater Bombay a ...

Court: Mumbai

Reported in: 2003(5)BomCR71

D.Y. Chandrachud, J.1. Rule, Learned Counsel for the respondents waive service. By consent, taken up for hearing and final disposal forthwith. We have heard all the learned counsel at considerable length including the counsel on behalf of the Interveners and the Bombay Hoarding Owners Association.The Petition filed before this Court in the Public Interest. 2. On 16th April, 2002, a petition under Article 226 of the Constitution of India was filed in this Court in the public interest seeking, inter alia, the issuance of appropriate writs, orders or directions to the Municipal Corporation of Greater Mumbai for the purpose of securing the removal of hoardings which continued to be erected and displayed unlawfully in Mumbai. The grievance of the Petitioner was that there was a complete failure on the part of the law enforcing agencies, statutorily vested with regulatory powers to discharge their duties in accordance with law. The Petitioner highlighted before the Court the serious environm...

Santosh BhagwandIn Bachharaj Vs. Superintendent, Central Prison

Court: Mumbai

Reported in: 2003(4)MhLj349

S.T. Kharche, J.1. Rule. Rule returnable forthwith and heard by consent of the parties.2. The learned Counsel for the applicant/accused contended that the accused has been convicted of the offence punishable under Section 302 of Indian Penal Code, by the learned Additional Sessions Judge, Yavatmal on 9th July, 1997 and he was sentenced to undergo imprisonment for life. She contended that the applicant/accused, being aggrieved by the order of conviction and sentence, had preferred an appeal bearing Criminal Appeal No. 318/1997, in this Court, which came to be dismissed on 19th July, 2002. She further contended that the accused is undergoing the sentence at the Central Prison, Amravati.3. She further contended that the applicant/accused had made an application for grant of furlough on 18-10-2002 to the Competent Authority through prison. That application was rejected by the Competent Authority by the order dated 27-2-2003.4. The learned Counsel for the applicant further contended that on...

Dy. Commissioner of Income Tax, Vs. Siemens Ag

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)90ITD117(Mum.)

1. This appeal, filed by the revenue, is directed against CIT(A)'s order dated 22nd September 1995, in the matter of order under section 154 r.w.s. 143 (1)(a) of the Income Tax Act, 1961 for the assessment year 1990-91. "On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in holding that action under section 154 of the I.T. Act in respect of the adjustment made to the returned income that of applying Rule 115 of the I.T. Rules, 1962 and grossing up the income by the amount of tax paid by the Indian Collaborators of per 195-A of the Act is not justified. He further erred in holding that addl. Tax under section 143(1A)(a) was not chargeable." "On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in holding that the Income-tax paid by the Indian Collaborators are exempt under section 10 (6A) of the I.T. Act." 3. Briefly, the material facts. The income tax return filed by the assessee for the assessment year 1990...