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Commissioner of Customs, Chennai Vs. Pos Hyundai Steel Mfg.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(81)ECC156

..... therefore the revenue is aggrieved with the finding of both the authorities finding of the commissioner in the impugned order as noted.the revenue contend in this appeal that section 46(1) of the customs act, 1962 stipulates presentation of bill of entry in the prescribed format before the proper officer for clearance of goods of importation.bill of entry (forms) regulations, 1976 has prescribed the format of the bill of entry and vide regulations 3 thereof customs series ..... particular purpose, ipso facto, cannot be construed as having admitted it for the purpose for which it was tendered by the trade/importer; the machinery of scrutinising the document vests with the section/group for admitting the bill of entry and finally on the basis of the orders of the controlling officer but not merely on the acknowledgement given by the controlling officer, in-charge of the group/section, at the initial stage; for this purpose in terms of sections 2(34) and 46(1) of customs act, 1962, s.o. ..... to the judgment of calcutta high court, which was in appeal before the apex court in the aforesaid case of associated forest products. ..... 77 was issued in 1963, and also department circular 8/98 was issued in 1998 (during the budget period) designating the receiving clerk, the coding clerk, the deo assigning the bill of entry number, and the noter in import section for noting the bill of entry in the relevant case of the bill of ..... [2000 (115) e.l.t. ..... in [2000 (115) e.l.t. 37 ..... in [2000 (115) e.l.t. 37 (s.c.)] .....

Present: Mr. Rajiv Agnihotri Advocate Vs. State of Haryana and Others

Court : Punjab and Haryana

..... waste) manufactured by the unit or arising from the process of manufacturer and declared in the sales tax returns filed by the unit, without taking into account the rebate admissible under section 15-a or the rules framed under the act, at the scale, subject to the time limit and the extent related to the fixed capital investment(fci), as tabulated below:- category extent of tax period scale of concession ..... relied upon questions of law framed in vat reference no.9 of 2010 as the questions of law arising in this case, which read thus:- (i)what is the amount of 'deferred tax' within the meaning of section 61(2) (d) (iii) of the haryana value added tax act, 2003 and how will the amount of one half of the amount of deferred tax payable upfront along with the filing of the tax returns be computed under ..... the view that such circulars are illegal or that they are ultra vires section 3(1a), which it is not, it was open to the state to nullify/withdraw the said circular under section 60 of the 1963 act. ..... to a unit who has been availing the benefit of deferment of payment of tax before the appointed day provided such unit sends an intimation to the officer incharge of the district within 15 days of coming into force of these rules in writing in this behalf. ..... this argument was repelled by the division bench of this court by stating that the trade notice issued by one customs house must bind all customs authorities and, if it is erroneous, it ..... bombay reported in 2000 (115) elt42(sc) a similar .....

Sri T. Ravi and anr. Vs. State of Karnataka by Hariharapura Police Sta ...

Court : Karnataka

Reported in : 2006(4)KarLJ15

..... leeladhar, learned counsel for the petitioners submits that in view of enhancement of sentence for the offence punishable under section 87 of the karnataka forest act by the amendment to the karnataka forest act in 2001, which amendment came into force from september 2002, the offence was triable by a court of sessions, as stipulated in part-ii of the i schedule to the code of criminal procedure and therefore the trial ..... above said reasons the revision petition is allowed and the conviction of the revision petitioner for the offence punishable under section 87 of karnataka forest act r/w 379 of indian penal code and consequent sentence are set aside and the matter is remitted to the learned ..... a chief judicial magistrate tries or has tried a person accused of having committed an offence punishable under section 87(2) of the karnataka forest act subsequent to 5-9-2002, it will be an irregularity, which in view of clause (1) of section 461 of the code of criminal procedure renders the proceedings void.5. ..... the punishment provided for an offence punishable under section 87 of the karataka forest act was imprisonment for a term which may extend to seven years and fine which may extend to ..... leeladhar, learned counsel for the revision petitioner submits that in view of lapse of time, it may not be necessary to send back the matter and in view of the illegality in the procedure adopted, the matter ..... the irregularity noticed does not affect the charge sheet and registration of the case in the .....

Malikireddy Vijaya Bhaskar Reddy S/O. M. Ramachandra Reddy Vs. the Dis ...

Court : Andhra Pradesh

..... forest act, 1967, sandal and red sandal wood transit rules, 1969 as well as under sections 120-b, 378, 379 of ipc and under section 25(1b)(a) of the indian arms act. ..... 119 of 2011 relates to an offence punishable under section 25(1b)(a) of the indian arms act, and no doubt, is not covered within the offences that fall under chapter xvi or chapter xvii or chapter xxii, but as can be seen from the order of detention, the detenu is involved in 18 cases relating to forest offences, which he committed within a span of two and a half years. ..... since committing or attempting or abetting the commission of offences punishable under the indian arms act, are not covered within the definition of the term goonda as defined in section 2(g) of the preventive detention act, he submitted that the order of detention, passed by respondent no.1, as confirmed by respondent no.2, is liable to be set aside, because it is passed taking into consideration an irrelevant ground. ..... considered the definition of goonda, as defined in section 2(g) of the detention act, held that a person can be considered as a goonda only when it is proved that either by himself or as a member of or leader of a gang habitually commits or attempts to commit or abets the commission of offences punishable under chapter xvi or chapter xvii or chapter xxii of the indian penal code, and since the offence punishable undersection 25(1b)(b) of the indian arms act, is an offence that does not fall under chapter xvi or chapter xvii .....

Malikireddy Vijaya Bhaskar Reddy Vs. the District Collector and Distri ...

Court : Andhra Pradesh

..... of or leader of a gang habitually commits or attempts to commit or abets the commission of offences punishable under chapter xvi or chapter xvii or chapter xxii of the indian penal code, and since the offence punishable under section 25(1b)(b) of the indian arms act, is an offence that does not fall under chapter xvi or chapter xvii or chapter xxii, the detenu cannot be treated as "goonda", and holding so, set aside the order of detention, as the satisfaction was based on an irrelevant ground. ..... forest act, 1967, sandal and red sandal wood transit rules, 1969 as well as under sections 120-b, 378, 379 of ipc and under section 25(1b)(a) of the indian arms act. ..... 119 of 2011 relates to an offence punishable under section 25(1b)(a) of the indian arms act, and no doubt, is not covered within the offences that fall under chapter xvi or chapter xvii or chapter xxii, but as can be seen from the order of detention, the detenu is involved in 18 cases relating to forest offences, which he committed within a span of two and a half years. ..... since committing or attempting or abetting the commission of offences punishable under the indian arms act, are not covered within the definition of the term "goonda" as defined in section 2(g) of the preventive detention act, he submitted that the order of detention, passed by respondent no.1, as confirmed by respondent no.2, is liable to be set aside, because it is passed taking into consideration an irrelevant ground. .....

Swami Nath Singh and ors. Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : AIR1967All472

..... warrant in law that i should apply the general law contained in section 14-a of the land revenue act, 1901 and should spell a power in sri pande, the additional collector, for hearing appeals under section 17 of the forest act.in the view which i have taken above it is not necessary to express any final opinion on the question whether the officer of therevenue department authorised by the state government under section 17 of the forest act would entertain and hear appeals as a persona designata, though i am ..... thequestion whether the additional collector isan officer of the revenue department of a rankbelow the rank of a collector. ..... submitted that an additional collector was an officer of the revenue department of a rank lower than that of a collector and even if sri pande could be said to have been authorised to entertain and hear appeals under section 17 of the forest act the provisions of that section of the forest act would be violated and the exercise of appellate jurisdiction by sri pande under that section would be null and void.for the purposes of deciding this casei do not think it necessary to go into .....

Deepak Ramdeo Jaiswal and Another Vs. State of Maharashtra

Court : Mumbai Nagpur

..... it appears from the impugned order that the cognizance of the offence punishable under section 63 of the indian forest act was taken by the predecessor of the learned magistrate who has passed the impugned order. ..... section 52 of the indian forest act obviously has been wrongly applied as the same is not punishing section. 4. ..... the grievance of the petitioners is that no case at all of any nature punishable under section 63 of the indian forest act was made out against the petitioners and other accused. ..... the learned magistrate has not taken into consideration as to whether the material before him made out a case for the offence punishable under section 63 of the indian forest act. ..... the petitioners are at liberty to move fresh application for discharge under section 245(2) of the criminal procedure code, or any other provisions of the criminal procedure code and they are also at liberty to raise the issue of limitation in view of the fact that the offence punishable under section 33 of the indian forest act attracts only one year punishment. ..... once there is discharge of the petitioners from the offence punishable under section 63 of the indian forest act, the chargesheet filed by the forest department will be beyond limitation period. ..... if the respondent/forest department are unable to show that there was material for the offence punishable under section 63 of the indian forest act, the petitioners will be entitled for discharge under section 245(2) of the criminal procedure code. .....

Mohammad Akhtar, Etc. Etc. Vs. State of Bihar and ors.

Court : Patna

..... proceeding initiated either for confiscation of the vehicle or specified forest produce by the authorised forest officer under the forest act is not permissible ..... cases and has held that the trade act has been enacted to provide control over the transactions of specified forest produce and that the khair is one of the specified forest produce and as there is elaborate provisions under the trade act for forfeiture of vehicle used in committing the offence under the trade act and in view of the specific provisions contained in under section 32 of the trade act the provisions of the forest act regarding confiscation of the vehicle by authorised officer is not applicable and as such the confiscation ..... section 32 of the trade act does not bar the initiation and continuance of confiscation proceeding under the forest act by the authorised officer with regard to specified forest produce as defined under the trade act as well as vehicles etc. .....

Harish Chandra Singh and ors. Vs. Deputy Director of Consolidation, Ba ...

Court : Allahabad

Reported in : 2002(1)AWC562

..... deputy director of consolidation (supra) laid down that forest settlement officer having the power of the civil courts and his orders being subject to appeal and revision are final and, once notification under section 20 of the forest act has been issued declaring the land as reserved forest it is not open to raise objection before the consolidation authorities qua the said notification ..... 15.1.2000 and 25.1.1973 has also challenged the notification dated 16.3.1954 under section 4 of the forest act, proclamation issued under section 6, dated 29.3.1963 and notification dated 3.8.1966 issued under section 20 of the forest act. ..... thus, when the proclamation was issued under section 6 of the forest act dated 29.3.1963, the number of plots are mentioned in the ..... thus, the petitioners having not raised any objection under the forest act, it is not open to them to challenge the notification issued under the forest act dated 16.3.1954, 29.3.1963 and 3.8.1966 in the presentwrit ..... act was issued on 20.6.1963 and ultimately the notification under section 20 of forest act was issued on 3.8. ..... 37866 of 2001, 37868 of 2001 and 37863 of 2001 apart from challenging the aforesaid orders passed by the consolidation authorities, a prayer has also been made for quashing of the notification dated 16.3.1954 (issued under section 4 of the forest act), notification dated 3.8.1966 (issued under section 20 of the forest act) and the proclamation dated 29.3.1963 issued under section 6 of the forest act.10. .....

Godrej and Boyce Mfg.Co.Ltd. and anr. Vs. State of Maharashtra and ors ...

Court : Supreme Court of India

..... property of government and includes,-- (i) any land declared before the appointed day to be a forest under section 34a of the forest act; (ii) any forest in respect of which any notification issued under sub- section (1) of section 35 of the forest act, is in force immediately before the appointed day; (iii) any land in respect of which a notice has been issued under sub- section (3) of section 35 of the forest act, but excluding an area not exceeding two hectares in extent as the collector may specify in this behalf; (iv) land in respect of which a notification has been ..... it is stated that prior to the said act coming into force, the secretary in the revenue and forests department of the state government had written to the collector on 27th august 1975 enclosing a copy of the said act and informing that under section 5 thereof, the range forest officers and the divisional forest officers will be authorized to take possession of the private forests from the land owners. ..... boundaries:- north- boundary of haralayi; east-agra road; south-s.no.115; west- s.nos.116, 117. .....