Judgment Search Results Home > Cases Phrase: inland vessels act 1917 Page 19 of about 3,260 results (0.070 seconds)

Union of India and anr. Vs. M/S. Mustafa and Najibai Trading Co. and o ...

Court : Supreme Court of India

Reported in : AIR1998SC2526; 1998(62)ECC266; 1998(101)ELT529(SC); JT1998(5)SC16; 1998(4)SCALE141; (1998)6SCC79; [1998]3SCR708

..... at another port and in his statement recorded on september 2, 1983 the captain had stated that he was aware that the manifest has to be delivered to the customs immediately when the vessel enters the customs area even if the vessel comes in ballast and that, therefore, there was no good reason for the captain to be under the impression that the agents would attend to the customs formalities and that the ..... the bonafides of the voyage since such practice is not indulged in by shipping companies engaged in regular and bonafide shipping operations and this irregularity on the part of agents of the owners of the vessel mansco-3 at karachi lent support to the view that the intention of the owners, the agents in karachi and the master and the persons controlling the affairs of the agents firm in bombay were fraudulent ..... was rejected by the collector on the ground that under the import manifest regulations same bottom cargo or retention cargo carried on a vessel has to be listed on a separate sheet in the import manifest which has to be delivered in the manner laid down in section 30 of the act within 24 hours of the arrival of the vessel in any customs port in india and that no import manifest indicating the goods as same bottom cargo was delivered under section 30 of ..... port' is defined in section 2(12) to mean 'any port appointed under clause (a) of section 7 to be a customs port and includes a place appointed under clause (aa) of that section to be an inland container depot' .....

Union of India (Uoi) and anr. Vs. V.M. Salgaoncar and Bros. (P) Ltd. a ...

Court : Supreme Court of India

Reported in : AIR1998SC1367; 1998(60)ECC487; 1998(99)ELT3(SC); JT1998(2)SC490; 1998(2)SCALE355; [1998]2SCR293

..... . (41) '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 by the central government by notification in the official ..... . however, customs act contained definition for the term 'foreign-going vessel' in section 2(21), as a vessel engaged in carriage of goods or passengers between any port in india and any port outside india and includes 'any vessel engaged in fishing or any other operations outside the territorial waters of ..... in the absence of any words to limit the connotation of the word 'consumption' to the final act of consumption, it will be proper to think that the constitution makers used the word to connote any kind of user which is ordinarily spoken of as consumption of the particular commodity ..... some facts necessary for these appeals can be stated thus: section 46 of the customs act, 1962 requires the importer of any goods, other than goods intended for transit or transhipment, to present a bill of entry for home consumption of such goods in the ..... . in the merchants shipping act, 1958, the expression 'sea-going vessels' is used and defined in section 3(41), like ..... context in which the expression 'home consumption' is used in section 46 of the customs act it does not warrant a construction that the commodity should have been completely used up. ..... customs authorities insisted on them to file bills of entry under section 46 of the act in respect of such vessels. .....

North Karnataka Expressway Ltd. Vs. The Commissioner of Income Tax-10, ...

Court : Mumbai

..... may be mutually agreed upon, any state government in the formulation and implementation of schemes for highway development; (k) collect fees on behalf of the central government for services or benefits rendered under section 7 of the national highways act, 1956 (48 of 1956), as amended from time to time, and such other fees on behalf of the state governments on such terms and conditions as may be specified by such state governments; and (l) take all such ..... construct wayside amenities near the national highways vested in it; (h) the authority will, on behlaf of the government, be empowered to collect fees for services or benefits rendered by it under section 7 of the national highways act, 1956; (i) for the proper management of highways, the authority will regulate and control the plying of vehicles on the highways vested in it; (j) with the approval of the central government, the authority will raise ..... (b) the central government is being empowered to vest in, or entrust to, the authority such national highways or any stretch thereof, as are vested at present in that government under section 4 of the national highways act, 1956; (c) any land required by the authority for discharging its functions will be deemed to be land needed for a public purpose and such land may be acquired for the authority under the provisions of the ..... shipping and navigation on inland waterways, declared by parliament by law to be national waterways, as regards mechanically propelled vessels; the rule of the .....

Evansville and Bowling Green Packet Co. Vs. Chero Cola Co.

Court : US Supreme Court

..... answered, and after a trial at which much evidence as to the character of the structure was given, the district court found that it was not a vessel within the meaning of the statutes sought to be invoked, held that the court was without jurisdiction, and dismissed the cause. ..... 80, makes the provisions relating to limitation of liability apply to "all vessels used on lakes or rivers or in inland navigation, including canal boats, barges, and lighters. ..... the liability of the owner of any vessel, for any embezzlement, loss, or destruction, by any person, of any property, goods, or merchandise, shipped or put on board of such vessel, or for any loss, damage, or injury by collision, or for any act, matter, or thing, lost [loss], damage, or forfeiture, done, occasioned, or incurred, without the privity, or knowledge of such owner or owners shall in no case exceed the amount or value of the interest of such owner in such vessel, and her freight then pending. ..... " section 3, revised statutes, provides: "the word 'vessel' includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation ..... appeal from the united states district court for the district of indiana syllabus a wharfboat, in a river, used as an office, warehouse, and wharf, but not used or capable of use as a means of transportation, held not a "vessel " within the law allowing limitation of liability. ..... " the act of june 19, 1886, ..... 4283; act of june 19, 1886, 24 stat. 79. .....

Kelly Vs. Washington

Court : US Supreme Court

..... , it was applied in sustaining the order of a state commission requiring interstate carriers to construct a union passenger station as against the contention that congress had occupied the field, in view of the broad sweep of the act conferring authority upon the interstate commission to deal with the operation of interstate railroads, as it was found that congress had not authorized the commission to meet the public need in the particular matter in question. ..... load lines" are established for merchant vessels of 150 gross tons or over proceeding on a "coastwise voyage by sea," as defined -- that is, outside the line dividing inland waters from the high seas. ..... even as thus limited, the act expressly excepts vessels engaged "in fishing, oystering, claiming, crabbing, or any other branch of the fishery or kelp or sponge ..... under our constitutional system, there necessarily remains to the states, until congress acts, a wide range for the permissible exercise of power appropriate to their territorial page 302 u. ..... when congress a few years later passed the motor boat regulations act, it did not attempt to deal with the subject comprehensively, but laid down rules in a few particulars of a definitely restricted ..... the federal acts and regulations with respect to vessels on the navigable waters of the united states are ..... respondents' complaint challenged the validity of a large number of requirements of the state act which it was alleged the state authorities sought to enforce (186 page 302 u. .....

M/S Rasiklal Kantilal and Co. Vs. Board of Trustee of Port of Bombay a ...

Court : Supreme Court of India

..... specified hereunder shall be performed by itself or any person authorised under section 42 at or in relation to the port or port approaches transshipping of passengers or goods between vessels in the port or port approaches; landing and shipping of passengers or goods from or to such vessels to or from any wharf, quay, jetty, pier, dock, berth, mooring, stage or erection, land or building in the possession or occupation of the board or ..... pier is ready for receiving, landing or shipment of goods or passengers from or on vessels, not being sea-going vessels, and, (ii) direct that within certain limits to be specified therein it shall not be lawful, without the express sanction of the board, to land or ship any goods or passengers out of, or into, any vessel, not being a sea-going vessel, of any class specified in such order, except at such dock, berth, wharf ..... authority for the proposition that in all circumstances the master of the vessel is not responsible for the performance of the acts subsequent to his placing the goods in such a position that ..... therefore, demurrage payable for the period anterior to appellant s acquisition of title to the goods is to be collected from the steamer agent of the vessel; and the appellant incurs no liability in law to pay the demurrage - since the 1st respondent rendered no service to the appellant during that period; in the ..... a customs port, and includes a place appointed under clause (aa) of that section to be an inland container depot. [4] .....

Jalyan Udyog and anr. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : 1986(7)ECC90

..... any indian ship or any share or interest therein without the previous approval of the central government and any transaction effected in contravention of this provision shall be void and unenforceable.under sub-section (1) of section 7 of the act it is provided that the central government may, by notification in the official gazette, appoint a person to be the director general of shipping for the purpose of exercising or discharging the powers, authority or duties conferred or imposed upon ..... the scheme of canalisation in the 1983-84 import export policy, it appears to us that there is no question of that policy being applied to a vessel which was brought into india long before canalisation, having been purchased earlier from a foreign party and paid for and after it was registered under the merchant shipping act as an indian flag ship merely because during the pendency of the policy it is decided by the owners to bring it to india for scrapping. ..... bhatt, it has been submitted, in alternative, that even if the said ships were held to be imported into india in 1968, it must follow that, as ocean-going vessels, they would, in law, be 'exported' from india each time they went out of the territorial waters of india and every entry by such ships into the indian territorial waters would constitute a ..... sub-section (41) of section 3 defines a 'sea-going' vessel as a vessel proceeding to sea beyond inland waters or beyond waters declared to be smooth or partially smooth waters by the .....

Oriental Insurance Co. Ltd. and anr. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2006(6)ALLMR329; 2007(2)BomCR482; [2006]134CompCas148(Bom)

..... (a) means any insurance made upon any ship or vessel (whether for marine or inland navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property of any description whatever or board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to, any ship of vesse1; and(b) includes any insurance of goods, merchandise or property for any transit which includes, not only a sea risk ..... on the basis of the above rulings, the legal position may be summed by thus : the collector's determination under section 31 of the stamp act as to the stamp duty payable on an instrument would be final and conclusive only in cases where the collector follows up his adjudication under section 31 by a relative endorsement on the instrument itself under section 32 to the effect that proper ..... (b) in respect of those policies in respect of which the adjudication has been done under sections 31 and 32 of the indian stamp act, the demand of payment by the respondents on the petitioner under article 47a(2)(iii) is without jurisdiction and is consequently quashed. ..... the expression 'navigation' has not been defined in the act, but we may gainfully refer to the dictionary meaning of the expression 'navigate' means to travel or sail in a vessel on water and it would thus be clear that for the policy to he held to be policies of sea insurance, it must be associated with a vessel which can navigate. .....

Maurice Hall Vs. the Queen

Court : New Zealand Court of Appeal

..... the fraud had been facilitated by altering the purchase price stipulated in the agreement for sale and purchase of the vessel, plus the amounts involved in various aspects of the settlement of the transaction as between the solicitor in new zealand and agents for the vendor in queensland. ..... mr halls company as purchaser of the vessel did not account to inland revenue for gst on its import into new zealand. ..... these sums were advanced in reliance on written representations that, as to the first sum, it was a portion of the purchase price of the vessel that was represented to the bank to be aud 2,900,000 and, as to the second sum, that it represented the gst payable on the import of the vessel into new zealand. ..... [4] in fact, the vessel was being purchased for aud 1,080,000. ..... the conviction appeal [3] mr hall and the solicitor who was acting for him in the relevant transaction, mr watson, who was jointly charged with mr hall, completed arrangements for mr hall to borrow significant sums from bnz to fund the purchase of a fishing vessel in queensland. .....

In Re: Norasia Container Lines

Court : Authority for Advance Rulings

Reported in : (2004)267ITR722AAR

..... from the operation of ships or air-craft in international traffic shall be taxable only in malta in view of article 8 of dtaa.advance rulings--non-resident shipping companyincome from freight earned in india from shipping business of operating merchandise vessels in international waters the applicant, a company incorporated and registered in malta, being a resident in malta and also assessed to tax in malta on a world wide income basis, will not be subject to tax in india on its freight income earned ..... and registered in malta, being a resident in malta and also assessed to tax in malta on a world wide income basis, will not be subject to tax in india on its freight income earned in india from shipping business of operating merchandise vessels in international waters because the applicant would fall within the meaning of the expression "enterprise of a contracting state". ..... the applicant has enclosed a certificate of june 20, 2000, from the office of inland revenue department, malta, to the effect that it is assessed to tax on a world wide income basis. ..... our purpose reads thus : "now the details submitted by the assessee and forwarded to this vide the aar letter dated march 24, 2003, make it clear that : (a) this new company is registered under the companies act, 1995 of malta ; and (b) it is liable to tax in malta, as it has produced its tax residency certificate. ..... in this application under section 245q(1) of the income-tax act, 1961 (for short "the act"). .....