Court : Mumbai
Reported in : 1996(4)BomCR385
..... the 80 intergrated circuits totally valued at rs. ..... when questioned by the officer of the bombay customs department as to whether he was carrying any valuables like gold, diamonds, integrated circuits etc. ..... the eight packets were found containing 40 gold bars of 10 tolas each & the remaining four packets were found containing 80 integrated circuits. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1979Bom17; (1978)80BOMLR263
..... the penultimate paragraph an agreement and undertaking tothe effect on the part of the producers that they would not direct the laboratory to deliver any release print or prints for the seven circuits mentioned in the letter (identical with the seven circuits mentioned in clause 6 of the letter of 1st august, 1974) till certain dues as specified remain with the laboratory for payment to the cine artiste. ..... in the final paragraph the cine laboratory claims protection in respect of any misuse which may be made by the distributors or exploiters or exhibitors in the circuits or territories other than these seven and this clearly postulates, in our opinion, that such release was not protected or prohibited but was contemplated, which is in accordance with, the construction sought ..... indicate it indicates that the obligation not to release the print or prints of the film is restricted to the seven territories or circuits specified in the letter which are identical with the seven territories specified in clause 6 of the agreement dated 1st august, 1974 ..... shah with bombay and overseas circuits only and therefore not concerned with or entitled to any right in other territories, the cine artiste claims right notmerely in respect of the seven specified territories but an absolute and ..... , could not affect the prohibitionagainst the release of the said picture in all other territories not mentioned in clause 6, which would include the overseas and the bombay circuit as known to the film trade. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(52)ELT524(Bom)
..... it was, however, true that the integrated circuits, which had been imported, were prohibited items. ..... 40,000/-, the third fact to be taken into consideration was that the petitioner voluntarily declared the items of the integrated circuits before the customs officer. ..... he also declared certain integrated circuits, which were used as components in electronic goods, of the value of rs. ..... the integrated circuits were confiscated and the accused was placed under arrest. ..... is no dispute between the parties with regard to the fact that the petitioner himself had voluntarily disclosed the fact of the customs officer that he had brought with him in his baggage a certain number of integrated circuits valued at rs. ..... shri vakil stated that the petitioner herein had approached the customs counter at the sahara airport and had voluntarily declared the items of integrated circuits himself. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR811; 2009(111)BomLR1309; 2009(163)LC93(Bombay); 2009(236)ELT23(Bom)
..... in this case, the appellant had imported electronic parts, integrated circuits and regulators in the year 2003 and had filed a bill of entry for clearance of the said goods by computing the duty on the invoice value. .....
Tag this Judgment!Court : Mumbai
Reported in : 1995(2)BomCR66
..... it is the telephone department alone who has got the full control over the entire operation of the telephone system including the lines, metering circuits, instruments, operation of the hook switch or functioning of its employees and the like. ..... it is further contended on behalf of the present petitioners that the sudden spurt might be either due to a fault in the metering circuit or due to mischief by other subscribers in league with the staff of the telephone department. ..... it is aware that in some cases on account of some short circuit in the line or due to faulty operation of the hook switch the subscribers line after making a std call might be held up and all this may result in the meter's recording local calls enormously in excess of the ..... opinion, the rejection of the complaint as regards excess billing has been done in a perfunctory manner and no attempt has been made to rule out the possibility of other causes of excess billing such as fault in the metering circuit or some transient fault in the system etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1986)(8)LC584Tri(Mum.)bai
..... contention appears to have advanced apparently without noticing that in his earlier statement appellant kohli had stated in clear terms that 175 circuits found in the business premises and seized by the customs formed part of 250 circuits which were illegally imported by chadha during may 1978. ..... that contention is to be accepted, then his plea that 175 circuits are not shown to be foreign goods does not carry conviction.38. ..... on behalf of both the appellants, it was contended that 175 circuits recovered from the partnership firm are not proved to be smuggled goods in as much as they had not foreign ..... is true that on behalf of appellant kohli also it was urged that there was no evidence that 175 circuits are of foreign origin and in the absence of the applicability of chapter iva and section 123 of the customs act, the burden was on the department to establish that 175 circuits are smuggled goods. ..... engineers premises formed part of the circuits brought by shri chadha in may ..... committed an error in ordering confiscation of 175 circuits recovered from the business premises of g.k.d. ..... electronic circuits were not notified goods nor were they specified under section 123(2) of the customs act and therefore the burden of establishing that 175 circuits seized from the business premises of the firm lies on the department and that the department had not discharged this burden and no evidence either direct or substantial was there to establish that 175 circuits seized from the business premises of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(13)LC320Tri(Mum.)bai
..... components/modules of electronic watches, the following:-(emphasis is supplied by me) (b) following components of electronic watches [both for (digital) and (analogue) watches] (c) large scale integrated circuits/devices/chips, all types for use in watches, clocks and time pieces.in case of item 59 in para 2 above, namely, components/modules of electronic watches etc. ..... the additional collector and the board did not record a finding that the licence dated 19.5.1980 was not for the import of the integrated circuits and quartz crystal used for the clocks for the manufacture of which the appellants were registered with the dgtd. ..... their further contention was that even if the public notice has the effect of canalising the integrated circuits and quartz crystal of clocks, the public notice being non-statutory cannot take away the right conferred in the licence which was issued in pursuance of a statutory power. ..... the appellant had contended that their licence was specific, namely, for the import of quartz crystal and integrated circuits for clocks for the manufacture of which they were registered with the dgtd. ..... the licence in question is dated 19.5.1980 and it was valid for a period of 12 months and it specifically permitted import of integrated circuits and quartz crystals required for the manufacture of clocks. ..... when the appellants sought clearance of 7,000 sets of integrated circuits and quartz, the same was objected to by the customs on the ground of they being canalised. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(129)ELT716Tri(Mum.)bai
..... thus, transformers, electric lamps or television receivers incorporating a fuse or the fuse to protect against overload, or a switch to turn on the circuit would be classifiable not under headings 85.04, 85.39 or 85.28 respectively but would be classifiable under heading 85.36. ..... the fact that the article cannot be used except in an electrical circuit, on which emphasis is placed by the respondent, therefore becomes irrelevant. ..... "85.36 - electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes) for a voltage not exceeding 1000 volts.85.36.10 - overload protection or thermal relay, starting relay controls, for refrigerating or air conditioning ..... no evidence was produced to say that life of the circuit is increased by so doing, or that it decreases if the voltage falls to, or rises above, the prescribed voltage. ..... the contention that the power controller is used for making connection to electric circuit, for which a diagram is relied upon, is equally unacceptable. ..... the contention that the life of the circuit is prolonged because the required voltage is supplied to it may or may not be true ..... this only shows that it is a part of a circuit, for electrical supply of light to an electrical load described as heater or bulb ..... the respondents have merely enclosed a diagram of the electrical circuits in which the article is fitted. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(163)ELT505Tri(Mum.)bai
..... except for the combinations (to all intents and purposes indivisible) referred to in part (i), subparagraph (2) above concerning hybrid integrated circuits, the heading also excludes assemblies formed by mounting one or more discrete components on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one or more other microcircuits of the same or of different types or one or more other devices, such as diodes, transformers, resistors. ..... reading in conjunction the notes to headings 85.42 and 85.34 it will follow that printed circuits on which mechanical elements or electrical components have been mounted or connected would fall for classification as parts of machine in use which they are designed to be fitted and used. ..... the description of the goods as "populated printed circuit board" in the classification list filed by the appellant clearly indicate that they contain in addition to the circuit that printed on it, discrete electrical or mechanical components ..... the notes to this headings while explaining what printed circuits are and how thin-film and thick-film circuits are formed also say that such circuits on which mechanical element or electrical components are mounted and connected are not regarded as printed circuit of this heading. ..... however, components consisting of several electric circuit elements and having multiple electrical functions, such as integrated circuits, are not considered as discrete components. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(121)ELT250Tri(Mum.)bai
..... in his statement dated 21-7-1988 kishore vithaiani says that rakesh and rajesh told him that these integrated circuits which they sold to him were part of a large consignment landed by sea at south coast and thus smuggled into india. ..... he says they were virtually strangers to him.why such strangers should decide to inform him about the place and mode of smuggling of integrated circuits that they sold to him, is to say the least, intriguing and difficult to believe. ..... the custom officers seized from the premises of the appellant in mumbai various electronic goods consisting of integrated circuits, switches and transistors and connectors on the belief that they were smuggled. ..... he says that from the knowledge of integrated circuits he could also make out that they were of foreign origin and smuggled ones.5. ..... unless vithalani possessed paranormal powers, he could not, merely by looking at the integrated circuits, conclude that they were smuggled. .....
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