Court : Kerala
Reported in : 1984(15)ELT325(Ker)
..... confisation.-(1) whenever confiscation of any goods is authorised by this act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this act or under any other law for the time being in force, and shall, in the case ..... therefore unhelpful.8. the next grievance of the appellants is that no option to pay the fine and redeem the goods in lieu of confiscation was offered to the appellants as required by section 125(1) of the act. that section, in so far as it is material, reads :'125. option to pay fine in lieu of ..... penalty should not be imposed on the persons concerned under section 112(b) of the act for acquiring possession, or and carrying, depositing, harbouring, keeping, concealing etc. goods which they knew or had reason to believe, were smuggled goods liable to confiscation under the act. copies of the notice were addressed to the appellants before us. the notice recited .....
Tag this Judgment!Court : Mumbai
Reported in : 1978(2)ELT680(Bom)
..... the manufacture thereof. we may in this connection contrast sales-tax which is also imposed with reference to goods sold, where the taxable event is the act of sale. therefore, though both excise duty and sales tax are levied with reference to goods, the two are very different imposts ; in one case the imposition is on the act of manufacture or production while in the other it ..... is on the act of sale. in neither case therefore can it be said that the excise duty or sales-tax is a tax directly on the goods, for in that event they will really become the same tax. it would thus .....
Tag this Judgment!Court : Chennai
Reported in : (1979)1MLJ338
..... lays his action on tort or negligence of the carrier, he would be deemed to be an agent of the seller within the meaning of section 39 of the sale of goods act and which again would necessarily compel him to file a suit for damages as against the carrier for such negligence only in a court of bombay no doubt, section ..... bound by the obligations which may slope from the contract as between the seller and the carrier as above.5. the second point is whether section 39 of the sale of goods act would in any way be a bar for the institution of the present action at madras. there is no proof that the seller was authorised or required to send ..... for the petitioner is that the suit filed by the consignee in the madras court is not maintainable as against the carrier not only because section 37 of the sale of goods act prevents him from doing it but also because the plaintiff himself has referred to the contract in the pleadings, which contract would obviously mean the contract entered into between .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)
..... passed there would be no question of reserving any right of disposal over the same to the coffee board within the meaning of section 25(1) of the sale of goods act. 37. it will be noticed that though on the question of the passing of the property factual material in the form of affidavit of the chief coffee ..... that notwithstanding anything contained in the auction conditions in regard to the payment of prices, insurance warehouse charges, delivery or other conditions and notwithstanding the provisions of the sale of goods act in regard to passing of property, the board or its agents shall not be liable to deliver the coffee in specie, in the event of loss or damage ..... to the customs station for shipment because till then the coffee board has a right of disposal under clause 26 and 31 read with section 25 of the sale of goods act (this being the principal plea of the petitioners) it will be desirable to set out the concerned provisions in order to appreciate properly the rival submissions of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker309
..... is on this finding that the jurisdiction of the court was decided in that case. i have already indicated the meaning to be given to the word 'goods' in the act goods, according to me, will not take in service. ordinary courts have jurisdiction to entertain and try suits for passing off action. in the generality of cases, remedies ..... cleaning them would come within the expression 'goods' in section 2(g) of the act. in that case, the plaintiff as well as the defendant were electric dry cleaners of clothes. the former had been trading under the name and style ..... jurisdiction of ordinary courts cannot be assumed. according to me, the services that a printing press render to its customers cannot come within the concept of goods under the trade and merchandise marks act 1958.6. in teju singh v. shanta devi (air 1973 andh pra 51) the question arose as to whether services like washing clothes or dry .....
Tag this Judgment!Court : Delhi
Reported in : ILR1983Delhi374
..... on facts very similar to the facts in the present case amiya kumar mukherji j: said : 'whereunder the law the goods 'shall be returned' in my view, such goods retained unlawfully, could not be confiscated under the act. the goods which must have been returned under the law were retained by the customs contravening the mandatory provisions of section 110(2) of ..... letter was written to queen mother. on her behalf a reply was received that she had given certain ornaments to the petitioner turn polishing, remaking etc., though not for sale. but this was done later on. the letter was written on 3-7-67. the reply was received on 24-7-67. but at the time of seizure ail ..... to the petitioner for repair, remaking and polishing etc. sometime in january-february, 1976 during their majesties' visit to calcutta. but he denied that any ornaments were given for sale by queen mother. (3) as the penod of six months was going to expire on 14th august, 1967, the search having taken place on 15-2-1967, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT521Tri(Kol.)kata
..... such goods shall not be sold, displayed, advertised or offered for sale or displayed in a shop- (a) and, in the case of fire-arm ..... to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment." a simple reading of sub-section (b) of section 130e of the customs act, 1962 clearly shows that an appeal lies to the supreme court from any order passed by the appellate tribunal relating to ..... rules namely :- 1. these rules may be called the baggage (conditions of exemption) rules, 1975. 2. where any goods in the baggage of passenger or a member of the crew are exempted under section. 79 of the customs act, 1962 (52 of 1962) from payment of import duty leviable thereon, the exemption shall be subject to the conditions that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT89TriDel
..... to customs duty at 40%+5% ad valorem under heading no. 26.01(1) of the first schedule to the customs tariff act, 1975 (c.t.a. 1975, for short) as a metallic ore. on test, the goods were found to be battery grade manganese ore containing 84.7% of manganese dioxide (mno2). the assistant collector did not accept the ..... cus. ii dated 18-9-1982, proposing to review the appellate collector's order in terms of section 131(3) of the customs act, 1962. in the notice, it was stated that government were tentatively of the view that the original assessment of the goods was justified and that the appellate collector had erred in ordering re-assessment of the ..... goods under heading 26.01.3. both the above proceedings initiated by the central government, were transferred to this tribunal, on its inception, in terms of section 13ib of the customs act, 1962 to be disposed of as if they were appeals filed before the tribunal .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2147Tri(Delhi)
..... in the ministry of finance (dr&i) no. 58/75-ce, dated 1-3-1975 the central government hereby exempts goods falling under item no. 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), manufactured in a factory and intended for use in the factory in which they are manufactured, ..... or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon : provided that where such use is in a factory of a manufacturer, different from his factory where the goods ..... the respondents claimed exemption under the notification in their classification list dated 10-6-1981. the asstt. collector rejected their claim holding that since the notification exempted the goods manufactured in a factory and intended for use in the same factory or in another factory of the same manufacturer, the said exemption was not available in respect of .....
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