Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-10-1994
Reported in : (1994)(53)LC395Tri(Mum.)bai
..... is within his special knowledge, presumption adverse to him has to be drawn. the disclosure of that could not have even attracted the provisions of gold (control) act, 1968, which had stood repealed without replacement with effect from 7.6.1990, i.e.prior to the subject seizure. further the same is prior to relaxation in ..... (iii) the appellant knew that it was smuggled, (iv) he was instrumental in smuggling, and (v) had the required mens rea. in his submission, section 138a of the act, providing for raising presumption as to culpable mental state is meant to be applied only to the prosecution in the magisterial court and not to the adjudication proceedings ..... by the dri officials at the income-tax office, and has pleaded that thus, there being no seizure under the provisions of the customs act, provisions of sections 110 and 123 of that act could not be applied. the ld. advocate, elaborating his submissions, has pleaded that seizure always means forcible taking over from physical possession of .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-19-1994
Reported in : AIR1995Bom19; 1994(2)MhLj1398
..... of any land vested in or acquired by it under the provisions of the act. chapter vii of the act provides in respect of the taxation while chapter viii provides for the finance. section 77 provides that the duty imposed by the indian stamp act, 1899 on the instruments of transfer of the immovable property situated within the area ..... court further relied upon the observations made by hidayatullah, j. as he then was in municipal corporation of delhi v. birla cotton spinning and weaving mills,delhi : [1968]3scr251 wherein whileconsidering the attributes of the local bodies, it was held that (at p. 1254) :'local bodies are subordinate branches of government activity. they are democratic ..... relied on the so called admission by fulchand made in his statement dated 11-1-1977 that the field survey numbers in question were returned to him in 1968 by the nagpur improvement trust and that since then he was in de facto possession. it is, therefore, clear that the maharashtra revenue tribunal was alive .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-19-1994
Reported in : (1995)52ITD269(Mum.)
..... money or other articles; an allotment or distribution of anything by chance; a procedure or scheme for distributing prize by lot; the drawing of lots.section 115bb has been inserted by the finance act, 1986 with effect from 1-4-1987 by which a special provision was made to tax income from winning lotteries, crosswords, puzzels, etc. winning ..... from lottery therefore comes within the sweep of section 115bb. we find that in the instant case, winning of prize tantamounts to winning from lottery as centemplated under section 115bb. we ..... person purchases of his own, premium savings bond, in the name of other, cannot be said to be covered by the definition of expression 'gift' in section 2(xii) of the gift tax act.to support this contention reliance was placed on cgt v. mrs. jer mavis lubimqff [1978] 114 itr 90 (bom.), cgt v. dr. r.b. .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-20-1994
Reported in : 1994(3)BomCR392
..... ed from virgin metalor virgin aluminiumin any crude form,or a combination of both on which appro--apriate duty ofexcise or the addi--tional duty leviableunder section 2a of the indian tarrif act, 1934(32 of 1934), as the case may be, hasalready been paid.by order dated 28-12-1981 passed by the assistant collector, exemption ..... the product answers the description 'aluminium' as contemplated by the item 27.3. additionally there is a circular dated 24-2-1982 issued by the ministry of finance clarifying that even if other metals are added as a technological necessity in combination with the base metals specified in the various tariff item including item 27, the ..... ' as contemplated by the description in the exemption notification.6. our attention is invited by shri sethna, learned counsel for the respondents, to section 11(d) of the central excise and salt act, 1944. we direct that if the duty is collected by the petitioners, they shall forthwith credit the same with the central government.7. .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-28-1994
Reported in : 1994LC180(Bombay); 1994(72)ELT20(Bom)
..... rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. 63/60-ce, dated the 20 april, 1960, the central government hereby exempts cinematograph films, exposed, which are proved to the satisfaction of the collector of ..... petitioners are exempt under the following notification from the whole of the duty of excise leviable under tariff item 37 of the first schedule to the central excises and salt act, 1944, is the question that falls for determination in this petition. 'notification no. 210/76 dated 17-7-1976. in exercise of the powers conferred by sub-rule (1) of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-07-1994
Reported in : (1994)(53)LC245Tri(Mum.)bai
..... collector (appeals) was reviewed by the govt. of india ministry of finance in exercise of the powers vested in them under the erstwhile section 36 of the central excises & salt act and a notice dt. 21.5.1976 was issued in that regard under section 36(2) of the said act. the assistant collector also is reported to have given a letter dt ..... ) sugars , the tribunal has taken a contrary view that where an appeal has been filed by the revenue within the time limit prescribed under section 35(a) of the central excise act, the notice under section 11a is not applicable. but he pleads that in that decision, the earlier decision of the tribunal referred to by him have not been considered ..... to me for the following reasons. (i) in this case, the proceedings initiated by the g.o.i. are in the context of the erstwhile section 36 of the central excise act, whereunder the govt. can call for the records or otherwise and on review of the orders passed by collectors issues the scn to the affected parties and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-09-1994
Reported in : (1995)(75)ELT801Tri(Mum.)bai
..... after the out of charge order is given. for appreciating the advocate's argument, it would be necessary to reproduce the section 13 and section 23 of the customs act prior to the amendments through finance act, 1983 :"section 13 : if any imported goods are pilferred after the unload- ing thereof and before the proper officer has made an ..... his title to the goods and thereupon he shall not be liable to pay the duty thereon." while in section 13, there is no amendment, section 23 has been amended through finance act, 1983 and the amended section 23 is reproduced below:"section 23 : remission of duty on lost, destroyed or abandoned goods - (1) without prejudice to the provisions ..... made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon".the section, as reproduced above, is the one as it now stands after amendment vide finance act, 1983 and for the purpose of proper appreciation, the words inserted by the amending provisions are underlined. the high .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-09-1994
Reported in : 1994(4)BomCR123
..... department). 3. 15-10-93 report of the advisory board confirmed by the minister of state (home). 4. 16-10-93 order of confirmation under section 12(1) of the national security act by the state minister. 5. 18-10-93 state government forwarded copy of the representation to the central government. 6. 19-10-93 deputy secretary ..... , it is wholly unnecessary for a detaining authority, such as the commissioner of police, exercising powers by virtue of the directions given in sub-sec. (3) of s. 3 of the national security act, to mention in the communication to the detenu that he has a right to make a representation to himself.' similarly, in criminal writ petition ..... the order dated 16th august, 1993 passed by the commissioner of police, greater bombay, under section 3 sub-section (2) of the national security act, 1980. the order came to be passed against the detenu with a view to prevent him from acting in any manner prejudicial to the maintenance of public order. the grounds of detention were served .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-10-1994
Reported in : (1994)50ITD135(Mum.)
..... carrying on of any activity for profit" were omitted by the finance act, 1983, with effect from 1-4-1984 and simultaneously section 11(4a) was introduced, which is reproduced below for the sake of convenience : (4a): sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3a) shall not apply in relation to any income, being ..... from 1-4-1984 is substantially the same as the definition under the 1922 act, still there is an important difference in law regarding exemption of income, inasmuch as section 11(4a) has been introduced with effect from 1-4-1984 by the finance act, 1983. thus, even though the trust continues to be a trust for charitable ..... purpose, its income from profits and gains of business would be denied exemption under section 11 of the act, subject to certain exceptions, even though applied or accumulated for application to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-10-1994
Reported in : (1995)(75)ELT697Tri(Mum.)bai
..... goods, cannot be ordered, as pleaded in the appeal memorandum. the department is at liberty, to dispose of the goods in accordance with the provisions of section 48 of the customs act.7. though we may agree that in this case fraudulent design is discernible in projecting another person as the importer by the appellant/ apparently this has ..... as shri mahendra dalai, have agreed that the import was made in the name of m/s. western sales corporation, ahmedabad, though the entire import was motivated and financed by the appellant.in the circumstances, going by the benami arrangements, when the licences have been produced standing in the name of m/s. western sales corporation and ..... dhirubhai sheth recorded on 22-5-1992, he stated that the consignment of 64 cartons imported by m/s. western sales corporation was ordered by him and entirely financed by him and shri mahendra dalai was made the proprietor of m/s. western sales corporation by him and he had taken signatures of mahendra s. dalai on .....
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