Mumbai Court June 2003 Judgments

Kemp and Co. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(175)ELT334Tri(Mum.)bai

1. This appeal is against following finding of the Commissioner (Appeals):- "I have gone through the facts of the case and submissions made by the appellants in the appeal memorandum. The basic issue to be decided is whether the impugned goods required specific import licence of were covered under OGL. The appellants contended that at the time of placing order with the supplier the impugned goods were allowed under OGL. The import policy was changed with the issue of ITC(HC) classification on 25.3.96. They were therefore not in a position to cancel the order placed earlier. They submitted a copy of public circular No. 13/92-97 dated 30.08.96 issued by D.G.F.T. and claimed that in view of classification given by D.G.F.T., the clearance under OGL should be permitted. I have gone through the clarification given by D.G.F.T. It is indicated in the same that if the consignment of such goods had already been shipped/arrived but not cleared so far by the Customs authorities, then the benefit ...

Cymex Time Limited Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are manufactured of Quartz Alarm Clocks in SSI Sector. The appellant placed an order favouring to M/s. Wellgain Precision Products Ltd., Hongkong by opening and L/C (Letter of Credit) bearing No. 023069614 dt. 08/03/1996 that was further amended on 21/03/1996. (i) In pursuance of order and L/C the Hongkong Supplier supplied the goods vide their invoice dtd. 01/04/1996 and shipment made by Air under AWB No. 160-2915 4720 - flight No. CX 007 dt. 03/04/1996. The appellant filed Bill of Entry No. A-1804 /8(5) dtd. 03/04/1996 in Bombay Air Customs & by their letter dtd. 23/04/1996 stated that the cases for Alarm clocks under the above invoice had been imported and the imported goods are the parts of Alarm Clocks and the same are not complete cases and hence should be freely importable. (ii) The goods were examined on first check basis and samples drawn. The customs authority was of the opinion that these clock cases parts are in CKD condition and are restricted. (iii)...

Sau. Vasundhara Ashokrao Patil Vs. Rajaram Bapu Sahakari Bank Ltd. and ...

Court: Mumbai

Reported in: 2003(3)ALLMR393; 2003(5)BomCR27; 2003(4)MhLj315

1. The sole question that falls for consideration in this petition under Article 226 and 227 is whether a dispute would lie under Section 91 of the Maharashtra Cooperative Societies Act, 1960, hereinafter referred to as 'the Act', challenging a recovery certificate granted under Section 101 of the said Act. The facts and circumstances giving rise to this petition are few and may be shortly stated. The petitioner Nos. 1 to 3 borrowed loan from the 1st respondent Bank for which petitioner Nos. 4 and 5 and respondent Nos. 3 and 4 were sureties. The petitioner Nos. 1 to 3 made defaults and, therefore, the Bank approached the Deputy Registrar, Cooperative Societies, Taluka Walva, District Sangli for issuing Recovery Certificate under Section 101 of the Act. It appears that three separate applications were filed by the Bank. The borrowers as well as sureties were joined as parties. The petitioners failed to appear in spite of notice and consequently ex parte orders were passed whereby recove...

Shri Maruti Kamanna Patil Vs. Chairman, Nav Maharashtra Shikshan Manda ...

Court: Mumbai

Reported in: 2003(5)BomCR23; 2003(4)MhLj177

H.L. Gokhale, J.1. This Petition under Articles 226 and 227 of the Constitution of India by an Assistant Teacher seeks to challenge his transfer from one school to another vide school management's letter dated 29.1.1990, whereby he was consequently denied the position of a Head master. It also seeks to challenge the order dated 22nd August, 1991 passed by the School Tribunal, Pune in Appeal No. 30 of 1990, filed by him invoking Section 9 of the Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977 (for short 'M.E.P.S. Act). The Petitioner has contended int hat proceeding that this transfer and thereby denial of the position of the Head Master amounted to his reduction in rank which submission was rejected by the Tribunal under the impugned order.2. Respondent Nos. 1 and 2 to this Petition are Chairman and Secretary of the school management known as 'Nav Maharashtra Shikshan Mandal' functioning in district Kolhapur. Respondent Nos. 3 and 4 are two teacher...

Kishan Ramchandra Kumbhar and ors. Vs. Dr. Kashinath Bandu Teli,

Court: Mumbai

Reported in: 2003(3)ALLMR817; 2003(5)BomCR31; 2004(1)MhLj285

A.M. Khanwilkar, J.1. This Writ Petition under Article 227 of the Constitution of India takes exception to the judgment and order passed by the Maharashtra Revenue Tribunal, Pune, dated 7th April, 1989 in Revision Application No. MRT/NS/I-2 of 1987.2. This case has a chequered history. It is suffice to mention that the Petitioners claim that the Petitioners' predecessor was lawfully cultivating the suit land bearing R.S. No. 137 (now Gat No. 909) admeasuring 18 acres and 15 gunthas situate at village Kadhane, Taluka - Patan, District - Satara, since prior to the tiller's day i.e. 1st April, 1957. On that premise, it is the case of the petitioners that they became deemed purchased and entitled to purchase the suit land. In fact, sometime in 1963, the Mamlatdar initiated Suo Moto proceedings under Section 32G of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as the Act) for fixation of purchase price in respect of the suit land. However, it appears that the ...

Welcome Group Searock Vs. Tryambak Karbhari Wagh and anr.

Court: Mumbai

Reported in: 2003(6)BomCR52; (2003)IIILLJ916Bom; 2003(4)MhLj552

R.M.S. Khandeparkar, J.1. Since common questions of law and facts arisein both these petitions, they were heard together and are being disposed of by thiscommon judgment.2. The issues involved in both these petitions are, one relating to thejurisdiction of the Industrial Court under the Maharashtra Recognition of TradeUnions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter calledas 'the said Act') to deal with the matter pertaining to the subject ofinterpretation of the Model or Certified Standing Orders while dealing with acomplaint under the said Act and the second, being the interpretation of Clause27 of the Certified Standing Orders applicable to the parties to the petition.3. Few facts relevant for the decision are that the petitioner in WritPetition No. 1903 of 2000 and the respondent No. 1 in Writ Petition No. 1085 of2000 were employed as the painter and the gardener respectively in the services of M/s Welcome group Sea Rock, who are the respondents in the first ...

Dayal S/O Maroti Lakhote and anr. Vs. the State of Maharashtra

Court: Mumbai

Reported in: (2003)105BOMLR113

R.K. Batta, J.1. The appellants along with two others were tried for murder of Rashtrapal Jawade. The appellants are original accused Nos. 2 and 3. The other accused, who were tried with them, that is original accused Nos. 1 and 4, were acquitted. The appellants challenge their conviction and sentence in this appeal.2. The prosecution case, in brief, is that appellant No. 2 Kishor caught hold the waist of Rashtrapal, took him towards nullah and pushed him on the ground and appellant No. 1 Dayal assaulted Rashtrapal with iron rod five times. The Medical Officer found multiple abrasions on both the sides of forehead of the deceased, as also lacerated wound of about 3x1x1 cm. over left side of occipital region besides extensive fractures, to which we shall refer later. The deceased died as a result of the said injuries. In all eleven witnesses have been examined and the appellants have been convicted for murder under Section 402 of the I.P.C. and sentenced to suffer life imprisonment. The...

Daylon Crimpers Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The question for consideration in this appeal is the eligibility to consideration as a document valid under Rule 57G for taking modvat credit of endorsed invoices. The appellant took credit on the invoices issued to one person which were endorsed to it. In the order impugned in the appeal denial of the credit has been confirmed on the ground that these were not valid documents.2. The larger bench of the Tribunal in Balmer & Lawrie & Co. v. CCE 2000 (116) ELT 364 has held that such endorsed copies of invoices could not be recognised as valid documents under Rule 57G. The contention of the counsel for the appellant that since they were issued to a dealer and endorsed by it, they must be considered to be invoices issued by the dealer is entirely unacceptable. First of all, it has not been shown that the person who received the goods in the first place was a dealer. Any person who buys goods from the manufacturer does not by that fact become his dealer in the commercial circle....

Rasilaben H. Rathod Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(156)ELT675Tri(Mum.)bai

1. This bunch of appeals have been filed against the order passed by Commissioner of Customs (Prev.) Gujarat, Ahmedabad made in Order-in-Original No. 15/Commr/2001, dated 28-2-2001 whereby he has confiscated gold bars of foreign mark weighing 58.320 Kg. under the provisions of Section 111(d) of the Customs Act. The said order also imposes penalties on the appellants before us varying from Rs. 50,00,000/- to Rs. 5,000/-on each of the appellants as follows :- Shri Vijay Dasrathbhai Patel Proprietor of M/s. Paras Bullion Ahmedabad^1 2. The facts of the case in brief are that on 23rd October, 1999 at about 7.30 p.m. to 8.00 p.m. on information of Crime Branch of the Ahmedabad police made search of certain persons at Lakhodi Talav, Navrangpura, Ahmedabad. The said persons were divided into two groups, who were waiting to hire a Rickshaw, when they were intercepted by police officers. On physical verification on the spot by the police officers on the said group of persons, they found certai...

Tecumseh Products India Limited Vs. Commissioner of Customs (Export)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(158)ELT365Tri(Mum.)bai

1. After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs. 31,54,177/- and penalty of equal amount imposed upon them, we find that it was possible to hear and decide the appeal itself at this stage. Hence after dispensing with the requirement of pre-deposit of duty and penalty we heard the appeal with the consent of both sides.2. The facts of the case are that the appellants herein are manufacturers of hermetically sealed compressors. Prior to 5/11/1997 they were known as Shriram Refrigeration Industry Limited which entered into a joint venture agreement with M/s. Tecumseh Products Company, USA. M/s. Tecumseh Products India Limited (TPIL) had obtained a EPCG licence from the DGFT under which they were permitted to import specific capital goods and under an obligation to export refrigeration and air-conditioning appliances, and hermetically sealed compressors within a period of 5 years from the date of issue of licence.Intelligence revealed th...