Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(72)ECC603
..... licence in question.2. on the basis of these investigations, the department seized the goods and also proposed to confiscate the goods under clause (d) of section 111 of the act, the goods not being covered by that licence.the collector's order also records that m.d. corporation and others had rendered themselves liable for confiscation. ..... the goods penalty cannot be imposed on bhura and m.d. corporation for this reason. the provisions of section 112 of the act cannot be intently invoked in this case to impose penalty on them. clause (a) of section 112 clearly would not apply since the goods are not liable to confiscation. accordingly clause (b) will also ..... producing a forged advance licence to relaxo plastics. no doubt it is possible that these acts of bhura and m.d. corporation may be sufficient for action under [section] 135a of the act.7. we are however not concerned with this section. we are concerned with the liability to confiscation of the goods and liability to penalty by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(72)ECC619
..... him and also his friendship with jajoo. a considerable amount of detailed evidence has to be gone into before it can be finally determined whether these were mere acts of friendship as claimed by the advocate unrelated to the transaction or involves something further. in these circumstances, we consider it appropriate to ask ramesh ashar to ..... the evasion of duty on the fabrics in question and occasionally gave directions. at this stage, we are of the view that it could be imprudent to act solely on the basis of jajoo's statements. the commissioner himself records that jajoo tried to implicate the ashar brothers at one stage in the investigation by alleging ..... 13.5.1994. it is on this date that the additional duties of excise (goods of special importance) act, 1957 was amended providing specifically for penalty and confiscation of goods for acts connected with evasion of duty leviable under that act. the notice, and the order deal with evasion of duty between september, 1993 and 6.7.1994. .....
Tag this Judgment!Court : Mumbai
Reported in : 2001CriLJ1363
..... , in the meantime, it has been approved by the state government.the detention order in question has been issued by the commissioner of police under section 3(1) read with sub-section (2) of the act and the life of the said detention order is twelve days unless in the meantime, it is approved by the state government. thus, the state ..... detention were served on the petitioner on 10-2-2000. the detention order was approved by the government on 18-2-2000. the government made reference under section 10 of the said act to the advisory board on 23-2-2000. the advisory board gave its opinion on 21-3-2000 and the detention order was confirmed by the government ..... such representation should be made within twelve days. in order to appreciate this submission, it is necessary to refer to section 3(3) of the said act, which reads as under: -- 3(3) when any order is made under this section by an officer mentioned in subsection (2) he shall forthwith report the fact to the state government, together with the .....
Tag this Judgment!Court : Mumbai
Reported in : 2001BomCR(Cri)1; (2001)1BOMLR282; 2001CriLJ4874; 2001(1)MhLj87
..... version of the incident is correct or the defence suggestion, referred to earlier, may be correct in terms of the burden cast on the defence by section 105 of the evidence act. in our view the prosecution version as furnished by naresh naik p.w. 3 and pradnya naik p.w. 4 does not inspire confidence and the ..... decision of the supreme court rendered in the case of sawal das v. state of bihar, which reads thus : '10. neither an application of section 103 nor of 106 of evidence act could, however, absolve the prosecution from the duty of discharging its general or primary burden of proving the prosecution case beyond reasonabledoubt. it is only when ..... more bodily harm than was necessary, the others couldnot be attributed the common intention of inflicting the injuries which resulted in the death of the deceased. section 34 can only be applied when acriminal act is done by several persons in furtherance of the common intention ofall. .....' 24. in the result : (a) criminal appeal no. 108/96 is .....
Tag this Judgment!Court : Mumbai
Reported in : 2001ALLMR(Cri)592; 2001CriLJ2146
..... , or for becoming bail or security. section 206 is about fraudulent ' removal or concealment, etc ..... to be false in a material point. section 199 is about false statement made in any declaration which is by law receivable as evidence. section 200 is about using as true any such declaration known to be false. section 205 is about false personation for the purpose of any act or proceeding in a suit or criminal proceeding ..... ., of property to forfeiture, or in satisfaction of a fine under sentence or in execution of a decree. section 207 is about claiming property without right .....
Tag this Judgment!Court : Mumbai
Reported in : (2001)1BOMLR314; 2000(4)MhLj733
..... rules made by the vice-chancellor as they think necessary and every student shall be supplied with the copy of such supplementary rules. whereas, sub-section (8) of section 95 of the act provides that all powers relating to disciplinary action against the student of an affiliated college or recognised institutions not maintained by the university shall vest in ..... inflicted upon them. though the right to pursue higher education may not strictly fall within the ambit of article 21 of the constitution, the provisions of section 95 of the act mandate the principal to offer a reasonable opportunity to the students of being heard if the expulsion is for a period exceeding one year. this statutory ..... the maintenance of discipline. where a class teacher or the head of an educational institution or a commander of an army in the field or an officer in charge of a fire brigade is faced with acts of indiscipline on the part of a student or examinee or a member of the force, for the purpose of .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(2)BomCR464; (2001)1BOMLR693; (2001)IILLJ81Bom
..... municipality to regulate the building construction in its area had been affected prejudicially. hence, it was contended that the suit was maintainable under section 204 of the act. this court categorically rejected this contention and held that there was no right in the municipality correlative to the obligation upon the respondent not ..... contravention of the applicable building laws. not being satisfied with the complaint, the municipality also filed a suit against the respondent under section 204 of the said act and sought an injunction from the civil court to restrain the respondent from occupying the constructed building, either by himself or by as ..... distribution of petroleum products was disrupted resulting in inconvenience to the public.4. the appellant by now realised that, notwithstanding the provisions of section 22 of the industrial disputes act, 1947, the workmen and the unions proposed to continue the strike despite the pending conciliation proceedings.5. on 20th october, 2000, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(74)ECC489
..... 1.91 is also dealt with by the adjudicating authority. copy of agreement dated 23.7.79 produced by appellant is also examined in detail. section 2(7) of sale of goods act is also considered by adjudicating authority. in the light of the contention that sale of 496 shares is a goods sold, affecting the ownership of ..... just and proper conclusion. the material available on record is considered, while coming to that conclusion. the issue involved does not entirely covered under central excise act, but under company's act, as evident from the tribunal order. impugned order is well within the limits of remand order. the contention of appellant cannot be upheld.3. from the ..... liberty to purchaser to arrange with the concerned authorities for spreading the said liability over a period, however purchaser shall not be in any way responsible for any acts of omission or comission on the part of the erstwhile directors of the company prior to the completion of the said sale.6. from the above material, it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(75)ECC109
..... rs. 2,05,000 were seized in reasonable belief that they were manufactured out of smuggled gold and are liable to confiscation under the customs act provisions. statement under section 108 of customs act of proprietor and his employee alkesh soni was recorded. 5 gold strips seized were sent to mint govt.- of india for assay, and ..... mumbadevi temple, the foreign marked gold biscuits, it cannot be a smuggled one. it is not established by any investigation in that line. presumption under section 123 of the customs act does not apply, when 5 strips of yellow metal with substandard fineness was in possession of appellant. ignoring the retraction letter of the appellant, and ..... family gold. appellant has disclosed its source, as to from whom purchased. it is for the appellant to prove as not a smuggled gold product under section 123 of the customs act, which he has failed. evidence of employee supports department's case. ownership of seized gold is denied by employee. it was found in appellant's .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(75)ECC476
..... available material on record passed the order-on-original on 8-12-1994 absolutely confiscating 6803 strips of 10 tablets each of azantac tablets under section 111(d) of customs act, 1962, and released 4940 strips of 10 tablets each of azantac tablets to sri nimish c. gheewala and confiscated 3 suitcases used for packing ..... the instructions of anand patel of london. these goods also therefore are to be liable to confiscation under section 113(d) of customs act.persons concerned in carrying, possessing, removing, purchasing, transporting, harbouring, keeping, warehousing, concealing and/or in any manner dealing with the said goods which ..... in the past and also in the present attempt in violation of export trade control order and thereby rendering the goods liable to confiscation under section 113(d) of customs act. similarly these 4940 strips of rantidine tablets found in the residence of nimish gheewala were to be disposed off in the similar manner on .....
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