Mumbai Court April 2003 Judgments

Satyabhamabai W/O Wasudeo Dhanjode and ors. Vs. Chhatrapati S/O Zibal ...

Court: Mumbai

Reported in: 2004(1)ALLMR779; 2004(1)BomCR177; 2004(1)MhLj1093

V. M. Kandle, J.1. This Second Appeal is filed by the Original Defendants who are challenging the Judgment and Decree passed by the 8th Additional District Judge, Nagpur in Civil Appeal No. 484/84 arising out of the Judgment and Decree passed on 31-3-1984 by the 4th Joint Civil Judge, Jr. Dn., Nagpur, who had dismissed the Civil Suit No. 1561/80 filed by the plaintiffs.2. The brief facts are as under:One Jagoba Dhanjode was the paternal grand father of the plaintiffs and the defendants. This Jagoba Dhanjode was the owner of House No. 216 situated in Ward No. 20 and his name was recorded in the Corporation Record. He had two sons viz, Zibal and Wasudeo. They were residing along with their father in the said House. Jagoba died in the year 1947. Jagoba had a brother viz. Nagobaji who had a separate house in his exclusive possession. After the death of Nagobaji who died issueless, his wife Gangubai inherited the house and become the owner of the House and on 11-1-1944 this Gangubai bequeat...

Swapna D/O Badalsingh Raghuvanshi Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2004(2)BomCR417; 2004(2)MhLj234

R.S. Mohite, J .1. Rule. Rule taken up forthwith for final hearing with the consent of the parties.2. Heard Shri Jagtap, Advocate for the petitioner, Shri Thakare, A.G.P. for the respondent No. 1 and Mr. Khade, Advocate for respondent No. 2.3. By this petition, petitioner challenges an order dated 14-1-2002 passed by the respondent No. 2- Divisional Caste Certificate Scrutiny Committee, Amravati Division, Amravati, rejecting the claim of the petitioner as belonging to 'Rajput Bhamta' Vimukta Jati (VJ). On perusal of the impugned judgment and order, we find that none of the ten documents indicate that the petitioner belongs to any caste other than 'Rajput Bhamta'. One of the documents is a document based upon Municipal School record of the petitioner's father by name Badalsingh Daryavsingh Raghuvanshi. The said document contains particulars relating to the petitioner's father and shows that he is born in the year 1952, obtained admission in the year 1958, and left school in the year 196...

Baburao S/O Sonu Sakharkar Vs. Abhiman S/O Sonu Sakharkar and ors.

Court: Mumbai

Reported in: 2004(2)BomCR438; (2004)106BOMLR817

V.M. Kanade, J.1. The appellant is the original plaintiff and the respondents are the original defendant Nos. 1, 2 and 4 to 7. For the sake of convenience, the parties shall be referred to as original plaintiff and original defendants.2. The brief facts are as under :The plaintiff filed a suit for possession, for declaration and partition. The plaintiff and defendant Nos. 1 and 3 are the brothers and defendant Nos. 4 and 7 are their sisters and defendant No. 2 is a nephew of the plaintiff. The father of the plaintiff and defendants died about 30 years before filing of the suit and left behind him agricultural land, house at Bhojapur and Gopiwada and a residential house in Ramnagar at Bhandara. After his death, Banabai the mother of the parties was managing the affairs of the Joint Hindu Family. The case of the plaintiff is that though the partition was not made, in order to avoid repeated quarrels they were living separately. It is the case of the plaintiff that their father had purcha...

Baburao Sonu Sakharkar Vs. Abhiman Sonu Sakharkar

Court: Mumbai

Reported in: [2004]136TAXMAN545(Bom)

The appellant is the original plaintiff and the respondents are the original defendants 1, 2 and 4 to 7. For the sake of convenience, the parties shall be referred to as original plaintiff and original defendants.2. The brief facts are as under :The plaintiff filed a suit for possession, for declaration and partition. The plaintiff and defendants 1. and 3 are the brothers and defendants 4 to 7 are their sisters and defendant No. 2 is a nephew of the plaintiff. The father of the plaintiff and defendants died about 30 years before filing of the suit and left behind him agricultural land, house of Bhojapur and Gopiwada and residential house in Ramnagar at Bhandara. After his death, Banabai the mother of the parties was managing the affairs of the Joint Hindu Family. The case of the plaintiff is that though the partition was not made, in order to avoid repeated quarrels they were living separately. It is the case of the plaintiff that their father had purchased Kh. No. 273/1 area admeasuri...

Transtamp India Pvt. Ltd. Vs. Commissioner of Customs and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT510Tri(Mum.)bai

1. The appellant imported in June 2000 goods described in the bill of entry that it filed for their clearance to be CRGO silicone steel sheets from transformers without a licence and claimed clearance of the goods in terms of paragraph 5.3 of the prevailing Hand Book of Procedures 1997-2002. Clause (i) of this paragraph permits import without licence metallic waste, scrap and seconds and defectives other than those specified by it excluding hazardous, toxic waste and contaminated material. The department was of the view after examination of the goods that they were not waste and scrap and hence required a licence for the importation. The importer, on this objection being made known to it, waived issue of show cause notice and was heard in person.In his order, the Additional Commissioner held that the goods cannot be considered to be waste, scrap, seconds and defective and held the goods liable to confiscation with an option to redeem them on payment of fine and also imposed a penalty ...

Commissioner Of Customs Vs. D'Line India Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. We are concerned in this appeal, the value of goods imported by D'Line India (Pvt.) Ltd. from D'Line International A.S. Denmark. The Indian company is a fully owned subsidiary of the Danish company and imported various items of builder's ware stainless steel. In view of the relationship between the importer and the supplier, the Deputy Commissioner of Customs, Special Valuation Branch of Customs also known as GATT Valuation Cell, after investigation, passed an order laying down the parameters for valuation of these goods. He excluded the applicability of Rule 4 of the Customs Valuation Rules of transaction value on the ground of the relationship between parties and directed that the goods should be assessed on the basis of the values specified in the international price list supplied. The price at which the import by the importer are invoiced around 38-40% of the international price list. The assessee appealed this order of the Deputy Commissioner on the ground that the declared va...

Blue Star Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT322Tri(Mum.)bai

1. Blue Star Ltd., the appellant before us, is engaged in the manufacture of air-conditioning machinery and parts thereof. Some of the air-condition units by utilising the parts manufactured in the same factory were sent by it to 100% export-oriented unit without payment of duty in terms of various Notifications 186/75, 272/79, 238/88, 5/86, 123/81, 398/86 and 237/85. Counsel for the appellant explains that each of these notifications was issued exempting duty from goods supplied to export processing zones. These, to take an example notification 5/86 exempts from duty excisable goods when sent to the Noida Export Processing Zone subject to various conditions among which is the condition that the procedure in Chapter X should be followed. The appellant availed of the exemption contained in Notification 217/86 to the parts that it utilised in the manufacture of such machines that it cleared to these export processing zones. Notice issued to it proposed to deny the exemption in respect o...

M.V. Gopinathan, Amit Jhaveri and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. In the common order impugned in these three appeals, the Commissioner has confirmed the liability to duty on woven sacks of polyethylene manufactured and cleared without payment of duty due thereupon by Jhaveri Polymers Ltd, and ordering confiscation of its plant and machinery with an option to pay fine of Rs. 10 lakhs, and imposed a penalty on it of Rs. 30 lakhs, and penalties of Rs. 10 lakhs on Amit Jhaveri, its director and Rs. 1 lakh on Gopinathan, its excise clerk.2. The counsel for the appellants says that the appeals are confined to the penalties. He says that the duty on the goods in question was paid shortly after the investigation commenced, and does not question such liability to duty. He cites the decisions of the Tribunal holding that no penalties can be imposed in cases where duty had been paid prior to issue of notice. He further contends that the failure to pay duty was a bona fide mistake. He says that there is no material to indicate involvement of Amit Jhaveri, a...

Navinchandra and Co. Vs. the Commissioner of Customs/Acc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(162)ELT287Tri(Mum.)bai

1. The appellants in their normal course of business imported a consignment of WITTOCX IMPREGNATED SCAIVES (COBALT FREE) and filed a Bill of Entry No. 07451 dated 17.12.93 in the Air Cargo Complex at Sahar Airport, Mumbai for clearance of the subject goods. The goods were described as 'SCAIVES' and the consolidated assessable value on conversion to Indian Rupees with requisite additions was declared as Rs. 563010/-. The perusal of he invoice described the goods as follows- __________________________________________________________________ * THE CASE IN MARKED WITH YELLOW BAND ACROSS FOR EASY IDENTIFICATION" However, the appellants submitted that both the types of SCAIVES fall under the same Heading of the Tariff Schedule. They declared the consolidated value of the subject imports.2. Since the invoice for the imports of the goods had declared two different types of scaives at different unit price for each, it was observed by the Officers that the price of 3 pieces was almost three tim...

Chandrakant Jagannath Ghodke, Chairman, Maharashtra State Co-operative ...

Court: Mumbai

Reported in: 2003(3)ALLMR39; 2003(6)BomCR238

C.K. Thakker, C.J.1. Rule, Mr. R.M. Patne, learned Assistant Government Pleader, appears and waives service of Rule on behalf of State of Maharashtra and Commissioner for Co-operation and Registrar, Co-operative Societies, Maharashtra State, Pune, Mr. Kartik Date, holding for Mr. S.S. Pandit, appears and waives service of Rule on behalf of National Bank for Agriculture and Rural Development.2. In the facts and circumstances, all the matters were taken up for final hearing. Heard the learned counsel for the parties.3. In all these petitions, common questions of fact and law have been involved. It is, therefore, appropriate to deal with all the petitions simultaneously and decide them by a common judgment.4. To appreciate the controversy raised in the present group of petitions, relevant facts in the first matter i.e. Writ Petition No. 7466 of 2002 may briefly be stated.5. The said petition is filed by the petitioner, who claims to be the Chairman of Maharashtra State Co-operative Agricu...