Court : Gujarat
Reported in : 2006(198)ELT169(Guj); 2008[9]STR426
..... the provisions of section 129c(5) of the customs act, 1962 clearly require that if the members of the bench are equally divided, they shall state the point or points on which they differ and make a reference to the president who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the appellate tribunal and such point or points shall be decided according to the opinion of the majority of the members of the appellate tribunal who have heard the case, including ..... trivedi, learned senior advocate appearing on behalf of the petitioners, seeks permission to withdraw the petition, so as to enable the petitioners to approach the learned president of customs, excise and service tax appellate tribunal so as to seek a direction to the bench which originally heard the appeal to state the point or points on which there is a difference of opinion between the members constituting the bench in light of requirements of provisions of section 129c(5) of the customs act, 1962. .....
Tag this Judgment!Court : Gujarat
Reported in : 2005(102)ECC333; (2005)3GLR2456
..... praying for following reliefs :'(1) that your lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, direction or order, directing the respondents herein to remit duties on 823 cases of beer under section 23 of the customs act, 1962;(2) that your lordships may be pleased to issue a writ of prohibition or any other appropriate writ, direction or order, completely and permanently prohibiting the respondents herein from recovering any amounts as duty or interest from ..... the petitioners for 823 cases of beer lying in the petitioners' bonded warehouse;(3) pending hearing and final disposal of the present petition, your lordships may be pleased to restrain the respondents, their servants and agents from ..... from the language used and the departure from the previous provision of law, it is obvious that the parliament intended to give relief to the party for remission of the duty on the goods which had been imported and which were lying stored in a public place and which have been lost to the owner for no fault of his whether the goods have been lost or destroyed on account of theft, fire, accident or any other circumstances or cause .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)190CTR(Guj)363; [2004]269ITR508(Guj)
..... mr.j.p.shah, learned counsel for the assessee has invited my attention to the provisions of the scheme by which the gold bonds issued in 1980, the notification of 19th october, 1965, provisions of wealth tax act and income tax act in this behalf.5.1 for assailing the order of the tribunal, the learned counsel for the assessee has made following submissions:5.2 the learned counsel has invited my attention to the definition of bond in the dictionary which defines 'bond' means an obligation ..... section 5(1)(xvia) of the act was enacted as under with effect from 13.12.1962 by taxation laws (amendment) act, 1962 :'to exempt 6 1/2% gold bonds ..... on securities :- the person responsible for paying any income by way of interest on securities shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or by any other mode, whichever is earlier, deduct income-tax at the rates in force on the amount of the interest payable. ..... a declaration was made by the union of india to the effect that the country wanted to strengthen its defence forces against possible aggression by enemy countries and, therefore, the country needed arms and armaments and machines that would make arms and armaments so that the country can become self-sufficient in the matter of its defence. ..... concerned with assessment years 1981-82 to 1983-84 and all these assessment years have been incorporated in the period during which the exemption was in force.29. .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(15)ELT353(Guj); (1982)2GLR792
..... to be produced before the nearest magistrate within 24 hours of the arrest excluding the time necessary for the journey from the place of arrest to the court of the magistrate unless authority of the magistrate is obtained for detaining the person beyond the said period); (3) the officer of customs who effects the arrest has the same powers to release the arrested person on bail or otherwise and is subject to the same provisions as an officer-in-charge of a police station has in this behalf under the code of criminal procedure; (4) an offence under the customs act is a non-cognizable ..... the officer of customs who produced the arrested persons made a request to the learned chief metropolitan magistrate to remand the persons so arrested by him and produced before the learned magistrate to judicial custody instead of releasing the person arrested by him on bail in exercise of his powers under section 104(3) of the customs act, 1962. ..... till such fresh bonds are executed, the bonds executed by them and surety furnished by them as per the order passed by the learned single judge on june 1, 1982 will remain in force. .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR667
..... the respondents are directed to pay the petitioners interest at the rates applicable in accordance with the notifications issued under section 27a of the customs act, 1962, on the amount of rs.5,21,099/- for the period from the date of expiry of three months from the date on which the petitioners made the refund application till the date of payment of refund of the said amount ..... this petition was filed on 18.6.2001, the petitioners had prayed for a direction to the respondent authorities to give the petitioners refund of rs.5,21,099/- alongwith interest under section 27a of the customs act, 1962 for the period from 31.1.1996 till the date of actual payment of the above amount. ..... paresh m dave for the petitioners has submitted that just as the respondents refunded the duty amount of rs.14,83,303/- on 6.6.2000 and also paid interest thereon under section 27aof the act at rs.9,56,729/- on 12.7.2000 for the period from 31.1.1996 till the date of payment, the respondents were also required to refund the balance amount of rs.5,21,099/alongwith interest thereon from 31.1.1996 till the date of payment. ..... by an order dated 21.10.1995, the customs authorities classified the hologram labels as falling under chapter 49 with duty liability at 45% and ordered to finalize the assessment accordingly.pursuant to the above order dated 21.10.1995, the petitioner-company made an application on 31.10.1995 under section 27a of the customs act, for the refund of the differential customs duty paid (i.e. .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)4GLR801
..... shelat also invited our attention to the judgment of the learned single judge and contened that the directions are contrary to the provisions of bombay state reserved police force act, 1951 and the petitioners were not entitled to claim benefits which have been granted to them. ..... amateur riders club , bombay, 1994 supp (2) scc 603, the court observed :'it is undoubtedly true that the applicant seeking for condonation of delay is duty bound to explain the reasons for the delay but as has been held by this court in several cases, the very manner in which the bureaucratic process moves, if the case deserves merit, the court should consider the question of condonation from that perspective.' 10. ..... all these applications are filed for condonation of delay in filing lpas against the order passed by the learned single judge .when appeals were filed by the applicants-appellants , the registry raised an objection that they were barred by 333 days .these applications are,therefore, filed for condonation of delay.2. ..... in that case, high court of kerala condoned delay of 565 days in filing an appeal by passing the following order :'this is an application to condone the delay of 565 days in filing an appeal. ..... state of kerala, air 1998 sc 2276. .....
Tag this Judgment!Court : Gujarat
Reported in : [2008]146CompCas495(Guj)
..... of gil hospitals ltd, wherein it is held that the claim of the applicant that on passing the order of confiscation of 13 medical equipments, the same vests in the central government by virtue of section 126 of the customs act, 1962, cannot be accepted and action of the official liquidator in taking custody, possession and control of the assets and properties including the above 13 medical equipments is to be valid and legal.14. ..... that considering the proviso to section 178(3) of the income tax act, 1961 read with section 530 of the companies act, 1956, the applicant is not entitled to any relief as prayed for and the application is required to be rejected by holding that the claims of the secured creditors as envisaged under section 529 of the companies act would have a preference/priority over the dues of the income tax department, meaning thereby, the dues of the income tax department would not have any preference or priority over the claims of the workmen and ..... similarly section 187 of the code says that all sums declared by this or by any other act or regulation at the time being in force or by any contract with the government to be leviable as an assessment, or as a revenue demand, or as an arrears of land revenue, shall be recovered. ..... by virtue of section 529 the same rules are in force for the time being under the law of insolvency with respect to the estates of persons adjudged insolvent would be applicable. .....
Tag this Judgment!Court : Gujarat
Reported in : 1991(34)ECC74; 1991LC164(Gujarat); 1992(61)ELT393(Guj)
..... after quoting the provisions of section 15 of the customs act, 1962, the supreme court has observed as follows :- 'it is thus the clear requirement of clause (b) of sub-section (1) of section 15 of the act that the rate of duty, rate of exchange and tariff valuation applicable to any imported goods shall be the rate and valuation in force on the date on which the warehoused goods are actually removed from the warehouse. ..... it is further observed that additional duty which is mentioned in section 3(1) of the customs tariff act, 1975 partakes the same character as that of the customs duty since it is in addition to the duty which is leviable under section 12 of the customs act, 1962. ..... the petitioners have private bonded warehouse and they have cleared the goods from the warehouse under section 68 of the customs act, 1962 which provides that the importer of any warehoused goods may clear the goods for home consumption. ..... state of kerala, reported in air 1980 sc 271, it is held therein that even if additional excise duty is levied on the goods already manufactured but not assessed and cleared at the time of ordinance coming into force, the provisions of the ordinance cannot be said to be retrospective. .....
Tag this Judgment!Court : Gujarat
Reported in : 1985CriLJ96; (1983)2GLR657; (1985)1GLR23
..... 10, 1965 on the ground that the said rule was ultra vires section 3(3) of the defence of india act, 1962. ..... he was arrested by the customs authorities under section 135 of the indian customs act, 1962 on may 8, 1964. ..... it is true that the high court acts through a judge or judges nominated by the chief justice for that purpose, and although an application under section 491 may be heard by a division bench of this court the judgment that it ultimately pronounces is not the judgment of that division bench but the judgment of the high court. ..... lakhanpal's case : [1967]1scr433 (supra), the supreme court was concerned with the challenge to a detention order made under rule 30(l)(b) of the defence of india rules, 1962 and passed by the central government on dec. ..... soni, who was ex-customs officer and conversant with the customs act, the cofeposa and the relevant legal principles governing the detention matters. ..... the division bench acts on behalf of the high court and as the high court for the purpose of hearing and disposing of an application under section 491. ..... the administration of justice act, i960 has placed this view on a statutory basis, for under the said act no second application can be brought in the same court except on fresh evidence. ..... at the point of time when he was actually released from the jail, he was served with a detention order passed by the central government under section 3(2)(g) of the foreigners act. .....
Tag this Judgment!Court : Gujarat
Reported in : (1977)18GLR814
..... standing anything contained in the provisions for the time being in force relating to notified areas in the gujarat municipalities act, 1968, the state government may, by notification in the official gazette--(a) declare that the provisions relating to notified areas and any other provisions of that act shall extend to and be brought into force in any industrial area, and thereupon such area shall be deemed to be a notified area under that act;(b) appoint the corporation or any officer or committee thereof for the purposes of the assessment and recovery of any ..... vi of 1962) which are in force in the said industrial area shall cease to apply thereto.schedule ithe provisions of the gujarat municipalities act, 1963 sections 2, 5, 44(j), 64 to 98, 105 to 264, 267 to 270-271 (subject to the restriction that no rules shall be made in relation to matters covered by clause (b) of sub-section (1) of section 264(b), 272, 273 and 275 to 280; and schedules ii to vi.schedule iinaroda industrial area declared under government notification, industries, mines .....
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