Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-09-2002
Reported in : (2002)(141)ELT365Tri(Kol.)kata
1. All the four appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner of Customs, Kolkata vide which he has absolutely confiscated 62,000 pcs of ball bearing of foreign origin. A Maruti Van which was found to be loaded with some cartons of ball bearing has also been confiscated with an option to the owner to redeem the same on payment of redemption fine of Rs. 50,000/-. In addition, a personal penalty of Rs. 1,00,000/- has been imposed on Shri Harshad Shah and penalty of Rs. 20,000/- each has been imposed upon Shri S.P. Chitlangia and Shri Sujit Jaiswal.2.1 As per the facts on record the Customs Officers, on 8-5-2000, found one Maruti Van standing in front of one godown located in Dum Dum Park, Kolkata. The Maruti Van was loaded with some cartons of foreign origin of ball bearing. Entertaining a doubt the Officers searched the godown premises and recovered 62,000 sets of ball bearing of Chinese origin. A diary containing some ...
Tag this Judgment!Court : Kolkata
Decided on : Feb-14-2002
Reported in : AIR2002Cal162,(2003)1CALLT68(HC)
ORDERAmitava Lala, J.1. All the writ petitions are arising out of a common question i.e. grant of freedom fighters' pensions. Therefore, all the writ petitioners were directed to be taken for an analogus hearing to avoid proloxity and multiplications of proceedings. Although the common question is in respect of grant of freedom fighters' pensions but cases are categorised into three categories (a) cases which have been recommended by the State and accepted by the Union but subsequently refused to grant pension: (b) Cases recommended by the State accepted by the Union but later turned down by the Union; (c) Cases which have not yet been considered or recommended by the State or nipped in the bud for any cause which according to them are not fit and proper.2. In most of the cases I find that those are related to District Midnapore, State of West Bengal leaving aside few others. The Court cannot avoid but to take judicial notice that District Midnapore of the State of West Bengal was hot ...
Tag this Judgment!Court : Central Administrative Tribunal CAT Kolkata
Decided on : Dec-10-2002
Reported in : (2004)(2)SLJ69CAT
"(a) to direct the respondents to cancel, withdraw and/or rescind the impugned: (iv) order of dismissal from service dated 22.11.2000 including the recommendation dated 13.10.2000 of the UPSC; (b) to direct the respondents to allow the applicant to discharge his due duties and functions attached to the post as usual as before till he attains the age of superannuation; (c) to direct the respondents to produce the entire records of the case to this Hon'ble Tribunal for adjudication of the points at issue" 2. The relevant facts. The applicant was a member of the Indian Administrative Service. He was of 1976 batch and belonged to West Bengal cadre. It is averred that the applicant worked in various capacities including Additional District Magistrate, 24 Parganas (South) successfully, yet he was superseded in the matter of promotion in April, 1994 and was placed under suspension vide order dated 25.4.94. A charge-sheet dated 2.6.94, containing five charges, was served on him. The charges r...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-30-2002
Reported in : (2002)(143)ELT568Tri(Kol.)kata
1. All the appeals are being disposed of by a common order inasmuch as they arise out of the same impugned order of the Commissioner of Customs, Patna, vide which he has confiscated 459 bags of betel-nuts with an option to the appellants M/s. Kamakheya Trading Co. to redeem the 341 bags on payment of a fine of Rs. 6.00 lakh (Rupees six lakh) and another option to M/s. Radha Kishan Ramesh Kumar to redeem 118 bags of betel-nuts on payment of a fine of Rs. 2.00 lakh (Rupees two lakh).The truck transporting the said betel-nuts has also been confiscated with an option to the owner to redeem the same on payment of a fine of Rs. 1.00 lakh (Rupees one lakh). In addition, personal penalties as shown below have been imposed upon the various persons :-(i) M/s. Bikaner Assam Roadlines Rs. 50,000/- (Rs. fifty thousand)(ii) Shri Sushil Kumar Daga Rs. 10,000/- (Rs. ten thousand)(iii) M/s.Radha Kishan Ramesh Rs. 5,000/- (Rs. five thousand) Kumar(iv) M/s. Kamakheya Trading Co. Rs. 5,000/- (Rs. five th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-04-2002
Reported in : (2003)(87)ECC21
1. The issue involved in the present appeal is as to whether the Special Additional Duty (SAD) is applicable in respect of imports made from Nepal prior to issuance of Notification No. 124/2000-Cus., dated 29-9-2000 vide which the earlier Notification No. 37/96-Cus. was amended.2. While deciding the case the adjudicating authority has observed that :- Notification No. .18/2000 providing for exemption from SAD on imported goods is categorical in this respect, its serial No. 31 and 32 provide for exemption from levy of SAD on : "All goods which are exempt from - (a) the whole of the duly of customs leviable thereon under the First Schedule; and (b) the whole of the additional duty of customs duty leviable thereon under Sub-section (1) of Section (3) of the Customs Tariff Act". "All goods (a) in case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and (b) which are exempt from the whole of the additional duty of...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Dec-18-2002
Reported in : (2003)(160)ELT1027Tri(Kol.)kata
1. All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Customs, Patna vide which he has absolutely confiscated 44 gunny bags of metal scrap on the findings that the same are smuggled in character.In addition the truck found transporting the said metal scrap has also been confiscated with an option to the appellant to redeem the same on payment of redemption fine of Rs. 60,000/- (rupees sixty thousand). In addition personal penalty of Rs. 50,000/- (rupees fifty thousand) has been imposed upon Shri Raghunath Prasad, owner of the metal scrap and of Rs. 1,000/- (rupees one thousand) on Shri Godari Rai, driver of the truck in question.2. As per the facts on record truck loaded with copper and brass scrap was intercepted by the customs officers and the goods loaded therein were seized on the reasonable belief that some of the scrap items were found bearing the country of origin as China, England, Taiwan, Italy ...
Tag this Judgment!Court : Kolkata
Decided on : Jan-18-2002
Reported in : (2002)1CALLT302(HC),2002(2)CHN216
A. Talukdar, J.1. This is a Revlsional application which is directed against a Judgment and order dated 29.2.2000 passed by the learned additional Sessions Judge, 3rd Court. Mldnapore in connection with Sessions Trial Case No. 1/November 1998 corresponding to G.R Case No.900 of 1992 thereby recording an order of acquittal in favour of the accused/opposite parties in respect of charge framed against them under Sections 148, 307, 323, 324, 325, 427, 448. 436 and 149 of the Indian Penal Code.2. The order of acquittal has been sought to be assailed in this Revlsional application on behalf of the complainant/petitioner on the ground that the evidence on record was not properly assessed by learned trial Court and although the F.I.R. was lodged at 6.15 pm. where as the Incident took place at 2.00 p.m. on 01.6.1992 there was no scope of concoction and fabrication of the version and P.W.I who himself was a victim of the incident could not be disbelieved and in view of the fact that there was pr...
Tag this Judgment!Court : Kolkata
Decided on : Apr-02-2002
Reported in : (2004)2CALLT503(HC),2002(4)CHN68
A. Chakrabarti, J.1. The petitioner herein is an assistant teacher having been appointed long back in October, 1978. When a memorandum dated December 21, 2001 (annexure P-3 to the writ petition) was issued prohibiting private tuition by the assistant teachers and making an obligation for each teacher to submit declaration every three months declaring that he/she is not engaged in private tuition of students of any school or any other institution had not engaged in any kind of business or trade and not acting as any agent of any company/corporation, the same has been challenged by the petitioner contending that such action of the respondents calling upon the petitioner to file such a declaration affects the dignity of the petitioner. Therefore, compelling the petitioner to file such declaration and in default withholding grant resulting in non payment of salary to the petitioner affects the petitioner's right to life and is violative of Article 21 of the Constitution. Moreover, such pro...
Tag this Judgment!Court : Kolkata
Decided on : Jun-13-2002
Reported in : (2002)3CALLT78(HC)
Bhaskar Bhattacharya, J.1. Petitioners, the allottees of a stall at Hogg Market, were served with a notice asking them to pay the arrears of stallage payable from the year 1990 as detailed in annexure 'P-10' to the present writ application. It was further threatened by the Deputy Manager, Hogg Market in the said demand notice that in default of payment of the amount mentioned therein, appropriate step against the petitioners including disconnection of electric supply in the stall will be taken.2. Being dissatisfied, the petitioners have come up with the present writ application.3. Mr. Basu, the learned counsel appearing on behalf of the petitioners could not dispute the fact that the petitioners have not paid the amount; he however laboriously contended that in view of the provisions contained in Section 573 of the Calcutta Municipal Corporation Act, 1980 ('Act') the respondents can at the most realize arrears of stallage for the last three years. Mr. Basu contends that arrears beyond ...
Tag this Judgment!Court : Kolkata
Decided on : Sep-20-2002
Reported in : [2004]119CompCas337(Cal)
Amitava Lala, J.1. Defendant No. 1 is a company having financial stringency. Defendant No. 3 company is a going concern. This is a joint application of both the companies. The plaintiff-company is the debenture holder of defendant No. 1 company. The convertible part of such debentures has already been converted into equity shares and the non-convertible part has been redeemed. Defendant No. 2 is the trustee bank of the debenture holders.2. Upon observing recent recession in the steel industry defendant No. 1 and defendant No. 3 wanted to make arrangement amongst themselves. As a result whereof an application for consideration and confirmation of the scheme of arrangement was jointly made before this High Court having company jurisdiction. Shareholders of both the companies were directed to hold separate meetings. The shareholders of both the companies by an overwhelming majority accorded approval of the scheme of arrangement. Subsequently, a joint application was made under Section 391...
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