Judgment Search Results Home > Cases Phrase: hindu religious institutions and charitable endowments act 1997 chapter viii declared institutions Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (0.214 seconds)

T.K. Sethuraman Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(25)LC507Tri(Mum.)bai

..... shri cheriyan thereafter took us through the provisions of the andhra pradesh charitable and hindu religious institutions and endowments act, 1987. ..... even as per the provisions of the andhra pradesh charitable and hindu religious institutions and endowments act, 1987. ..... chapter iv of the gold control act is applicable to the public religious institutions and according to section 13 of the gold control act, notwithstanding anything contained in this act, a public religious institution may receive gold as offerings, and where any such primary gold is received by the institution as an offerings, they can convert the same with the previous permission of the administrator, into ornament for deity or idol, or into new articles which may be required for worship etc. ..... hence, confiscation on the ground that the impugned gold is of foreign origin and hence declaration filed and the permission given by the gold control authorities do not cover the proceedings under the gold control act, is not tenable. ..... of gold are entered in the prescribed records and declared to the gold control authorities in the form of monthly returns and are periodically taken to the government of india mint at bombay after obtaining the requisite permission from the gold control administrator, where they are deposited for conversion into standard gold bars, which they receive from the mint for utilisation for religious purposes such as making of religious coins, gold plating etc...with the .....