Court : Kolkata
Decided on : Oct-10-2002
Reported in : 2003CriLJ3566
Malay Kumar Basu, J.1. Both these appeals having arisen out of the same judgment and they involving common questions of law and fact, will be governed by this single judgment.2. Both these appeals are directed against the judgment and order dated 17th April, 1989 passed by the Ld. Additional Sessions Judge, Purulia in Sessions Case No. 52/1985 (S.T.3/1988) of that Court whereunder the Ld. Sessions Judge found all the accused persons guilty of an offence under Section 148, IPC and convicted them thereunder and sentenced them to suffer rigorous imprisonment each for three years, but he found the other charges against the accused persons not established and accordingly he acquitted them of such charges. The convicts have preferred the appeal being C.R.A. No. 202/89 against the first part of the order, that is, against the said order of conviction and sentence, whereas the State has preferred the Appeal No. G.A. 29/1989 against the second part of the order, that is, order of acquittal of t...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-11-2002
Reported in : (2003)(159)ELT612Tri(Kol.)kata
1. The appellant is absent in spite of today's notice of hearing having been sent to him well in advance. It is also noted from records that on the last date of hearing also, nobody appeared, neither was there any adjournment request. Accordingly, I have heard Shri T.K. Kar, learned S.D.R. for the Revenue and have gone through the impugned order vide which the Commissioner of Customs, Patna has confiscated the Pulse (Urad Dal) on the findings of attempted illegal export of the same to Nepal, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 80,000.00 (Rupees eighty thousand). In addition, personal penalty of Rs. 20,000.00 (Rupees twenty thousand) has also been imposed upon the appellant under the provisions of Section 114 of the Customs Act, 1962.2. As per the facts on record, the Customs Officers, on 21-4-2001 Motihari intercepted one truck bearing Registration No. DL-1GB-4278 loaded with 360 bags of Indian Pulse (Urad Dal), when the same was par...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Aug-23-2002
Reported in : (2003)(160)ELT1022Tri(Kol.)kata
1. The issue involved in all the four appeals is identical and hence all of them are being disposed of by a common order.2. Vide the impugned orders of Commissioner of Customs, Calcutta, has demanded differential duty on the consignment of candles imported by the appellants from Nepal. The said candles were cleared by the appellant on payment of additional duty of customs equivalent to central excise duty @ 4% ad valorem on the CIF value declared in the bills of entries. The candles, classifiable under tariff sub-heading No. 3406.10, when manufactured in India, carry the central excise duty @ 16% ad valorem. However, in terms of Notification No. 85/98-Cus., dated 5-11-98, the imported goods carry concessional rate of additional duty of customs, subject to the conditions stipulated in proviso (2) of the said notification. Further in terms of Notification No.3/2001-C.E., dated 1-3-2001, candles manufactured in India carry concessional rate of duty at 4% ad valorem provided no Cenvat is ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-17-2002
Reported in : (2003)(87)ECC23
1. As all the appellants have deposited partial amounts of penalties imposed upon them at the time of the appeals before Commissioner (Appeals), I allow their stay petitions and take the appeals for final disposal.2. All the six appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances.3. Vide the impugned orders the authorities below have absolutely confiscated 34 pieces of silver lump weighing collectively 97.244 kgs.and valued at Rs. 6,80,700/- absolutely. In addition penalties have been imposed upon various persons.4. As per the facts on record, a tractor was intercepted by the police officers at Araria Camp on 19-10-94. Search of the said tractor resulted in recovery of 34 pieces of silver bars weighing 97.244 Kgs.and concealed in the gear oil chamber of the tractor. The tractor at the relevant time was being driven by Shri Ramjee Bhagat Interrogation of Shri Ramjee Bhagat by police revealed that the said 34 pieces of silver were...
Tag this Judgment!Court : Kolkata
Decided on : Mar-07-2002
Reported in : (2002)2CALLT531(HC)
Amitava Lala, J. 1. This writ petition is made challenging imposition of luxury tax under the W.B. Luxury Tax Act, 1994 in respect of imported Vanaspati from Nepal.2. The contention of the petitioners is that by virtue of the Treaty of Transit, Treaty of Trade and Agreement of co-operation to control unauthorised trade between His Majesty's Government of Nepal and the Government of India the internal taxation charges of the movement of the primary products of either contracting party to any market destinations in the territory of the other shall be accorded treatment no less favourable than that accorded to the movement of its own primary products within its territory. The Vanaspati is one of such product for which the petitioners are paying more revenue.3. In exercise of power conferred by Sub-section 1 of Section 25 of the Customs Act, 1962 the Central Government has given a general exemption under certain goods and effective rate of duty for imports from Nepal under General Exemptio...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-11-2002
Reported in : (2003)(154)ELT139Tri(Kol.)kata
1. A vessel was proceeding in River Hooghly got collided with a barge and sank causing obstruction to the navigational channel. The Board of Trustee for the Port of Calcutta (hereinafter referred to as "the CPT") floated a global tender for the purpose of salvaging the wreckage. A Greek salvage company, M/s. Tsavliras Rus (Worldwide Salvage & Towage Ltd.) was engaged. The Government of India, Ministry of Finance issued exemption Notification under Section 25(2) of the Customs Act, 1962 to the said Greek firm for payment of customs duty on temporary import of certain equipment for the purpose of the salvage work. The Greek firm failed to perform the salvage work. The contract with the said firm was cancelled by the P&I Club of the United Kingdom (hereinafter referred to as "P&I") and P&I granted necessary authority to CPT to engage M/s.Smit Tak B.V. Rottordom, another salvage company. The said Dutch company had a wholly owned subsidiary in Singapore, the appellant herei...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-11-2002
Reported in : (2001)(138)ELT366Tri(Kol.)kata
1. A vessel was proceeding in River Hoogly got collided with a barge and sank causing obstruction to the navigational channel. The Board of Trustees for the Port of Calcutta (hereinafter referred to as "the CPT") floated a global tender for the purpose of salvaging the wreckage. A Greek salvage Company, M/s Tsavilras Russian Side (Worldwide Salvage & Towage Ltd.) was engaged. The Government of India, Ministry of Finance issued exemption Notification under Section 25 (2) of the Customs Act 1962 to the said Greek Firm for payment of customs duty on temporary import of certain equipment for the purpose of the salvage work. The Greek firm failed to perform the salvage work. The contract with the said firm was cancelled by the P &I granted necessary authority to CPT to engage M/s Smit Tak B.V Rottordom, another salvage Company. The said Dutch Company had a wholly owned subsidiary in Singapore, the appellant herein were assigned the salvage work. The appellant appointed M/s Forbes G...
Tag this Judgment!Court : Kolkata
Decided on : Nov-14-2002
Reported in : (2003)3CALLT100(HC),2005(1)CHN586,2005(30)PTC272(Cal)
Kalyan Jyoti Sengupta, J. 1. The plaintiff is the owner of the registered trade marks 'Odonil', 'Odopic', 'Odomos' both label and word under the common Classes-5, 3, 9, 11, 21, and it has also applied for further registration between the years 1985 and 2001, for the word 'Odo'. This action has been taken against infringement and passing of by the defendant who uses the name and mark 'Odoja' in their products which are under same class. With the word 'Odo' the plaintiff claims that the aforesaid registrations were effected at different point of time ranging from 24th August, 1962 to 26th February, 1990. Admittedly the defendant's mark is not a registered one and it has merely applied for registration of its mark on or about 27th of March, 2000. The plaintiff claims, that it was the first in using of the word 'Odo' in its trademarks for commercial purpose. 2. The defendant in his affidavit in opposition has taken defence that the word 'Odo' is a generic term and used by all the traders a...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-22-2002
Reported in : (2002)(142)ELT578Tri(Kol.)kata
1. These three appeals are taken up for disposal by this common Order as they arise out of a common impugned Order passed by the Commissioner (Appeals), Kolkata. Briefly stated the facts are that the assessees import completely pre-fumigated old and worn used clothing at a declared unit price of US $ 0.32 per kg. vide Bills of Entry filed. On the basis of an evidence of Bill of Entry No. 131242 in which the transaction value declared was US $ 1.05 per kg, the assessees were asked to explain as to why the unit price should not be enhanced to US $ 1.05 per kg. In reply, by a letter dated 26-6-01, the assessees submitted that similar goods were regularly being assessed at US $ 0.45 per kg and the same was accepted by all Customs Houses.2. The Commissioner (Appeals) after considering the matters found as follows :- "15. I have carefully gone through the records of the case, the grounds taken in the appeal petition and also the submissions made during the course of personal hearing. 16. Th...
Tag this Judgment!Court : Kolkata
Decided on : Mar-27-2002
Reported in : (2003)IILLJ293Cal
Pranab Kumar Chattopadhyav, J.1. The petitioner bank filed this writ petition challenging the validity and/or legality of the award dated December 20, 1999 passed by the learned Judge of the Central Government Industrial Tribunal at Calcutta. By the said award, the learned Judge of the Tribunal held that the respondent Shri Chhabi Ghosh comes within the definition of workman under Section 2(s) of the Industrial Disputes Act, 1947 and the action of the management of the petitioner bank in terminating the service of said Shri Chhabi Ghosh was bad, illegal, inoperative and void ab initio. Accordingly, the learned Judge directed the petitioner bank to reinstate said Shri Chhabi Ghosh forthwith in service with full back wages from the date of termination along with all consequential benefits.2. Bereft of all unnecessary details, the facts of the matter are shortly narrated hereinafter.3. Shri Chhabi Ghosh, the respondent No. 3 herein was initially appointed as a clerical staff by the then M...
Tag this Judgment!