Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2002)81ITD203(Mum.)
..... is not subjected to tax in india. 2. after the amendment made in section 6 of the it act, 1961 by the finance act, 1990 w.e.f. 1st april, 1990, an indian citizen who is a member of the crew of an indian ship as defined in clause (18) of section 3 of the merchant shipping act, 1958, is regarded as a resident in india only if ..... authorities and by court decisions. claims to jurisdiction over foreign vessels, when within the waters of a given state, have varied. according to united states practice, private merchant ships are subject to the jurisdiction of the united states only when they disturb the 'public peace', acts involving the "internal order of the vessel", are under the jurisdiction of the state whose flag the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(143)ELT82Tri(Mum.)bai
..... them not to issue delivery orders in their name. on 4-12-1995 the shipping agent requested their agents abroad for amendment of the manifest showing consignee as ajanta industries. m/s. oceanic exports gave their noc for this amendment. an amendment application was filed. subsequently the central intelligence unit examined the consignment which was found to ..... against the same order of the commissioner. the facts being common they are being disposed of vide this single order.2. m/s. ajanta industries were merchant-exporters. they were holders of an advance licence enabling them to import 100% mulberry raw silk. m/s.hetampuria textiles was a proprietary unit owned by anand ..... the commissioner held that the goods were imported by agarwal without a valid import licence thereby rendering them liable to confiscation under section 111(d) of the act. in this belief he confiscated the goods and imposed the penalty on agarwal.6. thus the commissioner in the same order held two separate people as .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2002Bom517; (2002)4BOMLR785; 2002(4)MhLj584
..... in conflict with the statute or prohibited by any municipal law. the bench expressly rejected the argument that the fact that no amendment was carried out in the merchant shipping act to bring it in consonance with the brussels convention shows that the parliament never intended to adopt the convention. it was held that ..... secure the plaintiffs claim in arbitration proceedings. she submitted that though the merchants shipping act was enacted in 1958 that is much after the brussels convention of 1952 and although the said act was amended 14 times, no amended was carried out in the act to bring it in consonance with the 1952 convention which clearly shows that ..... statutes on the subject. in the absence of a general maritime code, these principles aid the courts in filling up the lacunae in the merchant shipping act and other enactments concerning shipping. 'procedure is but a handmaiden of justice and the cause of justice can never be allowed to be thwarted by any procedural technicalities'. ( .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)87ITD209(Mum.)
..... draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force." he further submitted that section 195 of the act was amended by the finance act, 1987, to provide for deduction of tax at source on payment of certain sums to non-residents either at the time of credit of the same ..... department of revenue had clarified that no income-tax was payable in respect of freight on import of cargo unless such freight is paid in india to nonresident shipping company or its agent. it has been clarified by the ministry of surface transport that according to normal international practice and also according to the agreements with the ..... of the words "business connection". he placed reliance on the following judgments :kalwa devadattam and ors. v. union of india and ors. (1963) 49 itr 165 (sc) (iv) bikaner textile merchants syndicate ltd. v. cit (1965) 58 itr 169 (raj) (v) performing right society ltd. and ors. v. cit (1974) 93 itr 44 (cal) (vi) performing right society ltd .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(4)BomCR529
..... the surveyor-in-charge, captain k.p. jayakumar, which had the effect of discharging the petitioners from their services. the order was based on the provisions of the merchant shipping act, 1958. the petitioners have also challenged the enquiry sought to be initiated against them pursuant to the letter dated 1st august, 2001.3. the facts giving rise to this ..... and that the enquiry would be held on 13th august, 2001. they did not take part in the enquiry and have filed this petition.5. the petition was further amended and prayers for quashing and setting aside the enquiry proceedings and the order passed by the surveyor-in-charge of respondent no. 3, at annexure 'j' and for ..... pertinent to note that eventhough this ground was included in the petition by way of amendment, no specific provision of the act of 1958 or the rules is quoted in support thereof as to how it is without jurisdiction. however, section 95(3) of the act of 1958, was shown to us which gives powers to the central government to .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(5)BomCR733; 2004(1)CTLJ279(Bom); 2003(2)MhLj717
..... only be a ceiling, with the port and the entrepreneur having the freedom to charge below that tariff. in the light of the policy decision the major port trust act has been amended by inserting chapter va for constitution and incorporation of tariff authority for major ports.5. on 19th july 2002 the board of trustees of the jnpt passed the resolution ..... ) representations have been received by the government from the mumbai and nhava sheva steamer agents association with copies to the container shipping lines association (india) federation of steamer agents association of india, the bombay chamber of commerce and industry, the indian merchants chamber, and the confederation of indian industry that, no 'private monopoly' is allowed to be developed in any port/terminal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(148)ELT1006Tri(Mum.)bai
..... and imposed penalty.3. it is contended by the appellant that engines were in act supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, 19 of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of ..... date as defined in sub-section (2)". this section comes in part x of the act relating to safety and is only applicable to that part.further, the provisions of the merchant shipping act, which has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section ..... any duty, claiming the benefit of the exemption contained in entry 3 of the table to the notification 64/95 as amended. this entry exempts from duty goods supplied as stores for consumption on board ships of the indian navy or coast guard. notice issued to the appellant demanded duty and proposed penalty on the ground that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(89)ECC173
..... .3. it is contended by the appellant that engines were in fact supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction on or ..... date as defined in sub-section (2)". this section comes in part x of the act relating to safety and is only applicable to that part. further, the provisions of the merchant shipping act, which has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section ..... any duty, claiming the benefit of the exemption contained in entry 3 of the table to the notification 64/95 as amended. this entry exempts from duty goods supplied as stores for consumption on board ships of the indian navy or coast guard. notice issued to the appellant demanded duty and proposed penalty on the ground that .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(4)MhLj1034
..... suits, but that would not be the position under the act of 2002 as section 32 of the amendment act of 1999 will not apply to insofar as the amendment brought about by the act of 2002. my attention was invited to the judgment of the apex court in the case of dr. j. j. merchant and ors. v. shrinath chaturvedi, : [2002]supp1scr469 . ..... there the apex court was considering the provisions of the consumer protection act, 1986. it ..... civil procedure. however, neither order 5, rule 1, nor order 8, rule 1 has been the subject matter of the said suit. 7. the object of the amendment act, however, should not be frustrated. it is ultimately enacted with an object to avoid delays and to see to it that the written statements are filed as expeditiously as .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(2)ALLMR787; I(2005)BC384
..... and part iv which dealt with the shipping development fund was omitted and under the amending act, shipping credit and investment company of india limited was appointed as the designated person in lieu ..... shipping development fund committee, a body constituted under the unamended merchant shipping act, against the shipping company 'damodar bulk carriers limited and each one of the above suits is directed against the vessels damodar krishna, damodar tanabe, damodar kaveri, damodar tasaka and damodar ganga. it may be mentioned here that the merchant shipping act was amended ..... that the supplementary indenture and supplementary agreement are not documents creating the mortgage and what is required to be registered under the merchant shipping act is only the document creating the mortgage. there is no dispute that the document by which the mortgage was created is registered .....
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