Judgment Search Results Home > Cases Phrase: inland vessels act 1917 Court: delhi Page 1 of about 143 results (0.066 seconds)

Vipul Shipyard Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(19)ELT122TriDel

..... 496/70 decided on 30-6-79, by the collector of central excise (appeals).section 3(41) of the merchant shipping act, 1958 defined "sea-going in relation to a vessel" means "a vessel proceeding to sea beyond inland waters or beyond waters declared to be smooth or partially smooth waters. ..... 1, 56,000/-on the ground that the said ocean going vessel was meant for inland navigation, known as a barge and it cannot be considered as ocean-going vessel for the purpose of exemption under notifica- tion 55/75, as amended.6. ..... the asstt.collector relied on the definition of "sea-going vessels" and "vessels for inland navigation" as contained in the brusesels tariff nomenclature and the term 'foreign going vessels' as defined in the customs act, 1962. ..... the learned sdr has also cited the views of the principal officer of the mercantile marine department according to whom there is no difference between an "ocean-going vessels" and a "sea-going vessel".if a sea-going vessel is to proceed to sea beyond the inland waters it should be registered under the merchant shipping act. ..... the vessels, in question, would be sea-going vessels under the merchant shipping act, because they have actually proceeded to the sea beyond the inland waters and the mercantile marine department certificate produced amply proves the same. ..... we do not accept the contention that since the vessel is being used for inland navigation, that is for the purpose of transporting iron ore the exemption should not be accorded. .....

indraprastha Medical Corporation Ltd., Apollo Hospital Employees Union ...

Court : Delhi

Reported in : 94(2001)DLT337; 2002(63)DRJ295; [2001(90)FLR460]; (2001)IILLJ1274Del

..... industrial establishment in clause (ii ) of section 2 of the payment of wages act 1936 means - '(a) tramway service or motor transport service engaged in carrying passengers or goods or both by road, for hire or reward; (aa) air transport service other than such service belonging to, or exclusively employed in the military, naval or air forces of the unions or the civil aviation department of the government of india; (b) dock, wharf of jetty; (c) inland vessel, mechanically propelled; (d) mine, quarry or oilfield; (e) plantation; (f) workshop or other ..... offices, warehouses, wharves, workshops, manufactures, fixed plant and, machinery and other works constructed for the purposes of, or in connection with, a railway, and (d) all ferries, ships, boats and rafts which are used on inland waters for the purposes of the traffic of a railway and belong to or are hired or worked by the authority administering the railway.' 4. it is trite to state that the courts must apply the law as it is contained in ..... as one: 'employed in any industry to do any skilled or unskilled manual, supervisory, technical or clerical work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceedings under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute' .....

Rishi Ranjan Mishra vs.shubh Chander Yadav & Ors (New India Assurance ...

Court : Delhi

..... of the mineowners who used dumpers within their mining premises to the effect that the dumpers are vehicles not adapted for use upon roads and, therefore, are outside the scope of the taxation act and held that these dumpers run on tyres, in marked contrast to chain plates like caterpillars or military tanks. ..... machine mounted on wheels has been supplied by the learned counsel for inland container depot and the same is reproduced: the respondent no.2 contends that what is to be seen is: whether the roads on which the said contraption mounted on wheels moves about on public or private roads? ..... of orissa [1992 supp (3) scc133 wherein the various provisions of the orissa motor vehicles taxation act was under consideration and the vehicles which had been taxed mac.app. ..... for such shifting, roads have been laid in the inland container depot which is stated to be approximately 10 sq km and has peripheral and other interconnecting roads to facilitate the movements of goods ..... within the boundary wall of the inland container depot, that by itself would not negate the fact that it is a motor vehicle mechanically propelled and adapted for use upon ..... the restricted area of the inland container depot, would not make any difference to its identity and classification mac. ..... the inland container depot at tughlakabad, new delhi, is a place where container loads of goods are either brought in for export from delhi to sea ports or otherwise the imported goods are brought in for further onward journey to .....

Amrit Banaspati Company Limited Vs. the Union of India

Court : Delhi

Reported in : ILR1973Delhi237

..... questions were, however, left open and no opinion was expressed on them as the supreme court considered that there was no need to do so in that case, in the view taken by it that 'an act which is merely enacted for the purpose of imposing tax which is to be collected and to be retained by the state does not amount to law giving, or authorising the making of, any discrimination between one state ..... 302 to make such a law, infer alia, making a discrimination between one state and another, and that the provision in section 178 of the corporation act imposing terminal tax on goods carried by railway or road into the union territory or delhi from outside thereof amounts to discrimination between one state and another within the meaning of article 303(1) ..... state for which the law has been made, and that, even if article 303(1) applies to the union territory of delhi the corpoation act enacted for the union territory of delhi cannot be regarded as the kind of law contemplated by the sub-article, and, thereforee, article 303(1) is not attracted so far as ..... that the purpose and object of the act is to collect taxes on goods solely on the ground that they are carried by road or by inland waterways within the area of the state. ..... act in question was the assam taxation (on goods carried by roads or inland waterways) act ..... act was passed by the assam legislature under entry 56 in list ii of the seventh schedule to the constitution, and so the levy was of tax on goods carried by road or/inland .....

Container Corporation of India Ltd. Vs. Assistant Commissioner of Inco ...

Court : Delhi

..... goes on to give a more elaborate definition under the heading dry ports defined as under: an early definition of dry port which appeared in a united nations text in 1982 was: an inland terminal to which shipping companies issue their own import bills of lading for import cargoes assuming full responsibility of costs and conditions and from which shipping companies issue their own bills of lading for ..... also no dispute that even in 1983 amendments had been made to the customs act by treating the inland container depots as part of the customs port for purpose of customs formalities and clearances ..... thus the relevant clause, after the amendment, read as under:- infrastructure facility- means (i) a road, bridge, airport, port, inland waterways and inland ports, rail system by any other public facility by a similar nature as may be notified by the board in this behalf in ..... general meaning which is given is that it denotes a harbour or shelter to the vessels from a storm or as a place with a harbour where ships load or unload. ..... also been defined in the commercial sense as an enclosed place where vessels load and unload goods for export or import. ..... commercially considered, a port is a place where vessels are in the habit of loading and unloading ..... are land-locked and it is nobody's case that they are located in such a place where ships or vessels have direct access to them. ..... high court has explained the word port as under:- port is a place for loading and unloading of cargoes of vessels. .....

Collector of Customs Vs. Amber Woollen Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(41)LC593Tri(Delhi)

..... iii) in the present case the date of arrival of vessel at the gateway port or the date of filing of the main manifest at the customs house of the gate-way port does not decide the rate of duty applicable for the goods cleared at inland container depot.3. ..... ii) that in case of goods imported through inland container depot, the rate of duty applicable on the date of filing of bill of entry (which is 26.2.1987 in this case) alone is crucial to determine the rate of duty applicable under section 15 of the customs act, 1962 in the present case. ..... this application for rectification of mistake purporting to be under section 35-c (2) of the central excises and salt act, 1944 has been filed by the applicant, collector of customs, new delhi.2. .....

Poonam Cargo Services Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(65)ECC733

..... 1-8-1998.whereas the statements of shri sunil nanda, the cha and shri rajiv malik, the g card holder employee of the cha were recorded under section 108 of the customs act, 1962, in which they admitted the facts of changing from description of the goods to evade customs duties and attempting to avail duty exemption which was not admissible on these goods. ..... of confessional statements of the cha and his employee, as mentioned hereinabove, the misdeclaration appears to be a deliberate act on the part of the cha with an intention to aid and abet evasion of customs duties resulting in loss ..... by them on payment of duty on behalf of the same importer.moreover, this misdeclaration was done on three bills of entry - two filed at air cargo unit, new delhi and one filed at inland container depot, tuglakabad.whereas the cha's licence was suspended vide order c. ..... as "disposable and non-disposable cannula for aorta, vene cauae and similar veins and blood vessels" with a view to wrongly avail benefit of exemption notification no. ..... orders.this order is being issued without prejudice to any other action that may be taken or proposed to be taken against the cha or their employees under the provisions of the customs act, 1962 or any other law for the time being in force.2. ..... the act of commission and omission on their part renders the cha liable for action under regulation 21(2) of the chalr '84.now, therefore, i, vijay zutshi, commissioner of customs (general), new delhi in exercise of the .....

Anil Jindal Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 100(2002)DLT398

..... provisions of section 33 or section 34; (g) any dutiable or prohibited goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside india, without the permission of the proper officer; (h) any dutiable or prohibited goods which are not included or are in excess of those included in ..... exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted or to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods; (c) any dutiable or prohibited goods brought near land frontier ..... any dutiable or prohibited goods [or goods entered for exportation n under claim for drawback] which do not correspond in any material particular with the entry made under this act or in the case of baggage with the declaration made under section 77 in respect thereof; [(ii) any goods entered for exportation under claim for drawback which do ..... goods; (d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this act or any other law for the time being in force; (e) any dutiable or prohibited goods found concealed in a package which is brought with the limits of a customs area for the .....

Akanksha Enterprises Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods; (c) any goods brought near the land frontier or the ..... of the provisions of section 33 or section 34; (g) any goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside india, without the permission of the proper officer; (h) any goods which are not included or area in excess of those included in the entry made under this ..... (ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this act in relation to the fixation of rate of drawback under section 75;] (j) any goods on which import duty has not been paid and which are entered for exportation under ..... such goods; (d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this act or any other law for the time being in force; (e) any goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation; .....

Commissioner of Customs Vs. Parker Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods; (c) any goods brought near the land frontier or the ..... of the provisions of section 33 or section 34; (g) any goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside india, without the permission of the proper officer; (h) any goods which are not included or area in excess of those included in the entry made under this ..... (ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this act in relation to the fixation of rate of drawback under section 75; (j) any goods on which import duty has not been paid and which are entered for exportation under ..... such goods; (d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this act or any other law for the time being in force; (e) any goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation; .....