Judgment Search Results Home > Cases Phrase: sale of goods act 1930 chapter i preliminary Page 8 of about 596 results (0.067 seconds)

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

..... detail when it squarely arises. needless to mention that violation of section 36 does not warrant measure of confiscation under section 111 of the act. 18. section 111(d) of the act reads as under : any goods which are imported or attempted to be imported or are brought within the indian customs waters for the purpose of being imported, contrary ..... any intention to violate the provisions of either section 30, section 33, section 34, section 36 or section 55 of the customs act on is part. section 55 of the customs act is about entry of transhipped goods on arrival at customs airport. such entry is presumed to be first entry recording that the machine is liable to duty and ..... central government may declare an airport to be a customs airport, that by itself is not sufficient to implement the other provisions of the act and to control or supervise the movement or import of goods. he points out that the managing director of petitioner no.1 i.e. petitioner no.2 was aware of this scheme and hence .....

Collector of Central Excise Vs. Amber Paints

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(22)ELT297TriDel

..... -levied or erroneously refunded the question of erroneous refund evidently does not arise in this case.a case of non-levy or short-levy would be one where the goods under consideration were either not assessed to duty at all or where the duty assessed was short of the duty actually assessable in terms of the central excise tariff ..... that the order was not proper, legal and correct inasmuch as the concession under notification no. 35/73 was prima facie available only to those licensees who used the goods so obtained in manufacturing thinner which was used by them in the manufacture of paints and varnishes in their own factory and not by their customers. government, therefore, issued ..... of the goods. it will be clear, therefore, that a demand for differential duty on the occurrence of such eventualities would not be the same thing as a demand for duty on account of non-levy or short-levy. in this view of the matter, the 3rd proviso to section 36(2) of the central excises and salt act, is not .....

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... objection regarding jurisdiction goes to the root of the matter.in support of his argument he has referred to the following judgments: - (2) 37 stc 533 commissioner of sales tax, u.p. v. sarjoo prasad ram kumar (3) air 1954 bombay 202 gandhinagar motor transport society v. state of bombay shri sorabjee has argued that the judgments ..... -a clearly lays down that when there is a conflict between the provisions of chapter vii-a and provisions contained in any chapter in relation to such excisable goods the provisions of chapter vii-a shall prevail. shri sorabjee has referred to administrative law by professor wade's book page 216, 5th edition where he has ..... deposited in, or removed from, any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also .....

Southern Iron and Steel Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)(118)ECC363

..... steel company ltd. (siscol): (1) demanding duty of rs. 3,07,65,945/- involved on the uncleared goods that lay in the warehouse beyond the expiration of the warehousing period under section 72 of the customs act, (ii) proposing to appropriate the same amount paid by siscol vide tr6 ch. no. 1/2003-04 dated 29 ..... and the importer shall pay, the full amount of duty chargeable on the goods and internet, penalties, rent and other charges thereon. if payment as demanded is not made, it is recoverable by sale of other goods of the importer in the warehouse. goods which are not removed from a warehouse within the permissible period are treated as ..... goods improperly removed from the warehouse. such improper removal takes place when the goods remain in the warehouse beyond the permitted period or its .....

Shri Bharat Kumar JaIn Alias Shri Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(120)ECC160

..... that the seized 24 silver slabs were smuggled goods and liable to be confiscated under section 111 of the said act. it was held that, basant raj and the appellant, bharat kumar jain, were very much concerned with the acquisition, transportation, possession, distribution and sale of the smuggled silver. as recorded in paragraph ..... the "relevant date", which is defined under sub-section (3). customs duty is levied under section 12 of the said act on the goods imported into or exported from india."imported goods" means, any goods brought into india from a place outside india, except those which have been cleared for home consumption; and "import" means ..... to confiscation under section 111. there are also provisions for confiscation of packages and their contents, and confiscation of goods used for concealing smuggled goods, in sections 118 and 119 of the act. adjudication of confiscations and imposition of penalties may be done by the authorities indicated in section 122 and the adjudication .....

Shonkh Technologies Vs. Revenue

Court : Authority for Advance Rulings

Reported in : (2004)(93)ECC546

..... on which the advance ruling is sought. (2) the question on which the advance ruling is sought shall be in respect of,-- (a) classification of any goods under the central excise tariff act, 1985 (5 of 1986); (b) applicability of notification issued under sub-section (1) of section 5a having a bearing on the rate of duty; (c ..... ) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this act; (d) notification issued, in respect of duties of excise under this act, the central excise tariff act, 1985 (5 of 1986) and any duty chargeable under any other law for the time being in ..... relatable to one of the enumerated heads.undisputedly, clause (a) of section 23c is regarding "classification of any goods under the central excise tariff act, 1985." the stage of classification arises only after the process of manufacture of goods is over. the classification in clause (a) can by no stretch of imagination take in its fold the process .....

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Reported in : (1974)76BOMLR788

..... by ministry of finance notification no. g.s.r. 37 dated 3-1-1969 the central government had declared silver bullion to be specified goods under section 11i of the customs act of 1962. by ministry of finance notification g.s.r. 38 dated 3-1-1969 the central government had declared, inter alia, that ..... to export. even the contravention of such prohibitions will only be subject matter of adjudication for confiscation under the provisions of the act. although the definition of 'smuggled goods' is now artificially extended to goods, which are not properly the subject-matter of exportation, the prosecution will have to prove that the person charged with the ..... evasion of any prohibition. mr. khandalwala argued that in the present case it is not necessary to indicate or enumerate the various acts or omissions concerning exportation, importation or smuggling of goods which may properly fall within the purview of fraudulent evasion or attempt at evasion of prohibitions. whether or not there is in fact .....

Lakshman Mahadev Banker Vs. Ramchandra Kisan Mohite

Court : Mumbai

Reported in : (1932)34BOMLR117

..... not similar to that of persons who have in their favour merely an agreement to sell, and in whose favour no charge is created by a mere contract for sale: transfer of property act, section 54 (last paragraph). nor is this a case arising out of ineffectual methods of obtaining a charge, methods rendered ineffectual either by section 51 of the same ..... governing this point in qurban ali v. ashraf ali i.l.r. (1882) all. 219 where a sale was executed after attachment in execution of an award decree : and it was held that the sale must prevail. it seems to me that it is good sense to hold so. it is not denied that if other persons had obtained ordinary money decrees, they ..... could have attached the property in execution of their money decree and claimed to share in the sale proceeds of the property, on a footing of .....

Municipal Board Vs. Jai Engineering Works Ltd. and anr.

Court : Allahabad

Reported in : AIR1957All244

..... used for industrial or educational purposes' by the counsel for the petitioner. but as i have already pointed out the octroi is payable as soon as the goods enter the municipal limits and therefore the imposition of octroi cannot depend upon the ultimate use of the machinery. it will depend upon the nature and the character ..... of the above order. 2. the facts mentioned in the affidavit are that messrs. jay engineering works ltd., opposite party no. 1, carry on the business of sale ofusha sewing machine. in the course of their business they import sewing machines within the octroi limit of allahabad municipality. in june 1954 the opposite party no. 1 ..... in order to appreciate this point it is necessary to refer to some of the provisions of the municipalities act and the municipal account code. section 128 of the municipalities act gives powers to the municipal board to impose an octroi duty on goods or animals brought within the municipality for consumption or use therein. section 296 of the .....

The Municipality of Anand Vs. State of Bombay

Court : Supreme Court of India

Reported in : AIR1962SC988a; (1962)64BOMLR688; [1962]44ITR565(SC); [1962]Supp2SCR366

..... such sanction, deems fit, may impose, for the purposes of this act, any of the following taxes, that is to say, .................................................................................................................................. (iv) an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein; 6. section 60 lays down the procedure to be observed by ..... sanction to the rule under s. 61 of the act. the appellant municipality thereafter published the rule and the sanction as required by s. 62 ..... resolution duly passed by it, made a rule under s. 60 of the act selecting for the purpose of an octroi tax of - /4/- annas per bengali maund, milk brought within its octroi limits for consumption, use or sale therein. on november 29, 1954, the government of bombay had given its .....