Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-13-1989
Reported in : (1989)(44)ELT63Tri(Mum.)bai
..... it becomes clear that no business of dealing in gold can be done without holding a licence. no licence can be granted unless an enquiry as contemplated under section 6(a) of the act read with rule 2 of the rules is made and if the case falls within the proviso to rule 2(f), then the provision of clause (f) ..... the licence on the point of there being no adequate turnover of gold. he further argued that there is no criteria laid down as contemplated under section 27(6) of the gold (control) act as to the number of gold dealers of the standard for turnover for issuance of licences in the cities like the metropolis of bombay and further ..... and that discretion was always available to the licensing authority to grant the licence.5. referring to the scheme for grant of licence under the gold control act, section 27 provides for issue of licence. sub-section 6(a) of section 27 puts an impediment to grant of licence and makes it obligatory for the licensing authority to make certain specific enquiries .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-09-1989
Reported in : (1989)(41)ELT332Tri(Mum.)bai
..... question whether the appellants' letter dated 3-3-1983 enclosing therewith c.l.no.2/83-84 is a valid protest giving the benefit of proviso to section 11b of the central excises & salt act, 1944. it would be necessary for us to reproduce the letter dated 3-3-1983 - "we are enclosing herewith our c.l.no.2/83-84 for ..... into existence. there was no change in law or the description of the goods and any duty recovered under an incorrect classification, can be claimed within the time limit of section 11b but this time limit does not apply where duty has been paid under protest and no question arises whether classification list was disputed or not. he, therefore, contended that ..... sr.advocate that this payment is squarely covered by the protest letter dated 3-3-1983 and hence would not be hit by the limitation of time laid down under section 11b. however, the authorities below have rejected their claim for this amount on the ground that they did not file protest as required under rule 233-b of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-27-1989
Reported in : (1989)(24)LC273Tri(Mum.)bai
..... criteria laid down for assessment of the turn-over so far as the metropolitan city like bombay is concerned, as there is no notification issued under section 27 (6a) of the customs act. he also submitted that the ratio laid down in the case of uttamchandjain is not a correct one and the same should not be relied upon. ..... provision in the statute is imperative or mere directory. it depends on the purpose for which requirement has been indicated particularly in the context of other provisions of the act and the general scheme thereof. the tribunal also observes that the word "shall have regard to the matters" would only mean that these provisions must be taken into consideration ..... we are competent to pursue the appeal further. from the memo of petition produced before us, it appears that what is challenged before the high court is the act of non implementation of the order of the collector and the h igh court has not given any findings on the merits. the observation made by the high court .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-28-1989
Reported in : (1989)(25)LC507Tri(Mum.)bai
..... made by the devotees of the lord. hence, the adjudication order passed without a notice to the owner, is contrary to the provisions of section 124 of the customs act and section 79 of the gold control act, and is therefore required to be set aside. since no notice can be issued at this stage and the period of six months having been ..... appeals is whether absolute confiscation of gold bearing foreign mark weighing 2325.400 gms valued at rs. 7,32,500/- is justifiable under section 111(d) of the customs act and section 71(1) of the gold control act.7. on going through the findings of the collector we notice that he himself is convinced of the bona fides in this case. ..... ) 8-12/88 dated 1-2-1989, ordering confiscation of primary gold weighing 2325.400 gms valued at rs. 7,32,500/- under section 111(d) of the customs act and section 71(1) of the gold (control) act.2. since all these appeals are against the order of absolute confiscation of the gold and they are from the persons connected with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-23-1989
Reported in : (1989)(44)ELT791Tri(Mum.)bai
..... /83 pint/(sd/int/ntfd/749/83), dated 18-8-1984 passed by the addl. collector of customs (p), bombay, imposing a penalty of rs. 50,0007- under section 112 of the customs act on the appellant.2. the brief facts necessary for the disposal of the appeal can be stated as below: on the basis of an information, search of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jun-30-1989
Reported in : (1990)(45)ELT581Tri(Mum.)bai
..... bench 'b' of this tribunal at delhi have granted adjournment, on the ground that the matter is under consideration of the government for issue of a notification under section 11c of the central excise act.5. heard shri mondal, the learned sdr. he contended that there is no violation of principles of natural justice, because of the fact that enough opportunity was ..... direction for furnishing the bank guarantee for this amount instead of cash deposit is in view of their submission that the government, is considering waiver of recovery of duty under section 11c. on furnishing the bank guarantee as above, there shall be stay and recovery of the duty and penalty amounts from all the three applicants.the applicants are granted eight .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-14-1989
Reported in : (1990)(48)ELT441Tri(Mum.)bai
..... that the analysis has been done only on the basis of scientific and petrological consideration.this is evident from the report, which reads as follows: "the section of the rock shows typically bimodal, particularate texture. the packing is mud supported. the allochem components include mainly polistal material and spares, well preserved shell ( ..... learned representative shri merchant stated that hsn definition of marble is appearing only in the explanatory notes and no such definition is appearing either in the act or customs tariff. hence the definition given in the explanatory notes has no statutory force. only the technical definition of marble which gives petrological and ..... the facts of the case, put forth his arguments on the basis of five propositions set out below : (i) expression 'marble' in customs tariff act entry no. 25.15 is manifestly appearing in technical nomenclature and hence only technical meaning i.e. geological or petrological meaning is required to be given to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-03-1989
Reported in : (1990)LC418Tri(Mum.)bai
..... cases, where the goods have been finally cleared for home consumption and an order has been passed by the proper officer in terms of section 47 or section 51 of the customs act the ratio of those decisions cannot be applied to this case, where the goods are yet to be ordered clearance for home consumption. in ..... order appointing shri m.c.kaul as dy. collector only and not as the addl. collector. he also took us through the notification issued under section 4 of the customs act to emphasise that only collector of central excise, baroda and other officers of central excise, baroda viz. dy. collector and the asstt. collector posted under ..... passed the impugned order. he contended that the addl. collector has not been appointed as a customs officer or as addl. collector of customs under section 4 of the customs act. the imports have taken place through ahmedabad airport and hence no officer of baroda collectorate could adjudicate the matter pertaining to the importation through ahmedabad airport. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-06-1989
Reported in : (1990)LC547Tri(Mum.)bai
..... caused to any third party, or any penalty is incurred, the firm is liable therefore, to the same extent as the partner. he also cited section 47 of the partnership act, to contend that the liability continues even after the dissolution of the partnership firm.3. after hearing of the arguments of shri bharucha, the learned advocate, the ..... have agreed to share the profits of a business carried on by all or any of them acting for all. as per section 18 of the said act, partner is the agent of the firm for the purposes of the business of the firm. as per section 25, every partner is liable jointly with all the other partners and also severally, for all ..... acts of the firm done, while he is a partner. as per section 26, ibid, where, by the wrongful act or omission of a partner acting in the ordinary course of the business of a firm, or with the authority of his partners, loss or injury is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-15-1989
Reported in : (1990)(48)ELT526Tri(Mum.)bai
..... delay and directed this tribunal to hear the reference application on merits.3. in this reference application, the applicants have prayed for reference to the high court under section 130 of the customs act on the following grounds :- (i) whether or not, on a correct interpretation of the provisions of the import policy for 1983-84 (volume i) the rep import licence ..... law. in any case when the interpretation put by him is probable and when the tribunal has taken a contrary view, there is a case, where reference under section 130 of the customs act be made to the high court.7. shri k.m. mondal, the learned sdr, for the department, objected the prayer on the ground that the questions involved here ..... that no interpretation, other than the one made by the tribunal appears probable, and that therefore, the point poised by the learned advocate for reference to the high court vide section 130 of the customs act cannot survive.
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