Judgment Search Results Home > Cases Phrase: wealth tax act 1957 section 35b failure to furnish returns of net wealth Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (0.089 seconds)

Sri Mulchand Phoolchand JaIn Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(13)LC101Tri(Mum.)bai

..... it is also evident that the appellant did not declare these 55 ingots of silver for income-tax or wealth-tax purposes until 1971 and until the income-tax authorities decided to reopen his assessment for the year 1967-68. ..... when the matter came up on 31.12.1984 shri parikh requested time to verify whether the department had furnishes copies of the documents which they had sought for and also to reconsider whether he would require all the witnesses for cross-examination ..... though in his statement recorded on 4.1.1967, the appellants stated that he had gone on pilgrimage and returned on 19.12.1966, in his letter dated 19.12.1966, he did not state that he had gone on pilgrimage ..... shri parikh further submitted that the information that the appellant got on his return from pilgrimage was that his silver was seized and therefore he made a claim without mentioning the number of ..... after the constitution of the tribunal and as provided by section 131a of the customs act the proceedings were transferred to the tribunal. ..... is because in the event of the adjudicating authority holding that the goods seized are not liable to confiscation, the same shall have to be returned to its real owner or to the person from whom it was seized. ..... in the absence of rival claims, the authorities ought to have returned 55 silver ingots to the sole claimant namely the present appellant particularly when he had produced bills which covered 51 ingots and gave particulars of weight and other particulars in respect of .....

Commissioner of Customs (import) Vs. Pudumjee Plant Laboratories Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(108)ECC456

..... in the present case the only ground raised in the appeal is that since the respondents have claimed depreciation under the income tax act, it is established that they have passed on the duty burden to their customers. ..... we have heard both sides; we find that the lower appellate authority has recorded a categoric finding, which is not challenged, that since the importers are a 100% eou and hence exempted from payment of income tax, even by claiming depreciation they are not going to get any benefit whatsoever or even would not be in a position to recover cost of the impugned goods indirectly. ..... and the tribunal held that the incidence of duty cannot be held to have been passed on to the customers solely on such ground that the depreciation under the provisions of income tax act had been claimed by the importers. ..... it is also be noted that the depreciation claim had been returned back, as certified by their chartered accountant.3. ..... it is also to be further noted that the chartered accountant of the respondents has certified that the amount claimed by way of depreciation has not been returned back. ..... bar of unjust enrichment is not attracted against the respondents herein, who are importers of cold storage plant used for flowers, merely on the ground that they had claimed depreciation of capital goods for income tax purposes.2. .....

Prachar Communications Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT165Tri(Mum.)bai

1. after hearing both sides and on coming to a preliminary finding that the issue is the recovery of service tax refund granted to the service provider and whether on the grounds that subsequent credit notes would absolve the liabilities of unjust enrichment clause made applicable to service tax under section 83 of the service tax act, 1994 has to be decided at the final hearing of this matter. at this prima facie stage, considering the provisions of sub-rule (3) of 6 of the service tax rules, 1994, this appears to be a fit case to order the stay of the recovery of the refunds, as ordered by the impugned order, pending final decision of the appeal. matter to be listed in due course.revenue granted liberty to file on early hearing application if they so opt. stay application disposed off in above terms.

Enjay Hotels P. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)LC297Tri(Mum.)bai

..... in one of its branches in respect whereof it claimed development rebate and the question was whether the sanitary and pipeline fittings installed fell within the definition of 'plant' given in section 10(5) of the 1922 act which was similar to the definition given, in section 43(3) of the 1961 act and the supreme court after approving the definition of plant given by lindley, l.j. in yarmouth v.france (1887) 19 qbd 647) held that sanitary and pipeline fittings fell ..... word. the plant is defined under section 10(5) of the income tax act and that is considered in the judgment and ultimately it is held that plant includes sanitary fittings and pipelines installed in a ..... the judgment of the supreme court in commissioner of income tax v.taj mahal hotel - air 1972 sc 168 in which the court held that sanitary and pipeline fittings fall within the term "plant" in the income tax act has been distinguished on the ground that the scope of the term "plant" in the income tax act and the customs act are not shown to be the ..... in the absence of it, how it is to be meant has to be considered in the light of the case laws cited in this case by both sides, (a) air 1972 sc 168 in the case of commissioner of income tax v.taj mahal hotel under clause b it is held in paragraph 6 that "where the definition of a word has not been given, it must be construed in a popular ..... chem. in this case the question of furnishing certificate does not arise, (g) 1994 (71) e.l.t.32 in the case of litho press v. .....

Hanil Era Textile Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(171)ELT33Tri(Mum.)bai

..... or services out of india into a hundred percent export oriented undertaking (hereinafter referred to as user industry); or (i) the duty of excise leviable thereon under section 3 of the (central excise act, 1944) (1 of 1944), and (ii) the additional duty of excise livable thereon under sub-section (1) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), (i) hundred percent export oriented undertaking has been approved by the board of approval for hundred percent export oriented undertaking (hereinafter referred to as the ..... however we note that the ntpc case arose under the sales tax act, and the issue in dispute was whether electricity has immovable property or goods, and whether sales tax is payable on inter state sale of electricity generated by ntpc in hyderabad and supplied to state electricity board of karnataka and kerala, while the later icl order of the supreme court, although of a division bench is directly on the issue in ..... ) and the additional duty, if any, leviable thereon under section 3 of the said customs tariff act subject to the following conditions, namely:- (1) the imports, clearance, export, transfer and usage of the goods and goods manufactured there from and the net foreign exchange earning as a percentage of export shall be subject to the conditions of the export and import policy - 1st april, 1997 to 31 march, 2002 notified by he government of india under the ministry of commerce notification .....

Usha Intercontinental (India) Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(96)LC294Tri(Mum.)bai

..... no such liability exists under the sales tax act in respect of the goods sold by one dealer to another based on form c. ..... that order under the sales tax act related to sale of goods at concessional rate among registered dealers based on form-c and had no application to present case. ..... dr, the provisions of the sales tax act relating to sale of goods among dealers against form c and the provisions under the deec scheme for duty free import of raw materials are entirely different. ..... the provisions relating to deec import and duty exemption on such imported goods are quite different from the sales tax act provisions. ..... the appellant's contention that a violation of this kind can be dealt with only through the penalty provision in the customs act has also no validity. ..... this claim is based on the decision of the supreme court in the sales tax case of m/s. .....

Shri Harshad P. Doshi and Shri Vs. Commissioner of Customs Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(133)ELT182Tri(Mum.)bai

..... be the prescription of other acts such as sales tax act or income tax act etc. ..... negated the entire logic in paragraph 25 of his order which is reproduced below:- "it was argued that the goods are not liable for confiscation under section 111(d) as there is no prohibition in the import policy against the goods. ..... , therefore, that the good are not liable to confiscation under section 111(k) of the customs act, 1962. ..... therefore, certainly prohibited goods in terms of section 111(d) of the customs act, 1962. ..... but section 111(d) speaks of any prohibition under the customs act ..... warehouse was not licensed in terms of sec.58 of the customs act and therefore, there was no legal requirement for maintenance of specific ..... thereof being that where the goods such as ball bearings were freely importable, and where they did not fall under sec.123 or chapter iva of the act, the onus of proving their licit origin was on the department. ..... therefore, liable to confiscation under that section. ..... the contravention of these acts had not been alleged in the show ..... the customs act does not control the manner of sale, the documentation or the manner in which the seller is to ..... notices were issued alleging liability to confiscation of the goods under sec.111(d) and sec.111(k) of the customs act 1962. ..... of goods.clandestine import through other borders is not alleged or even hinted.in the face of this observation and the admission, the commissioner thereafter, proceeded to confiscate the goods under sec.111(d) of the act. .....

Commissioner of Customs, Mumbai Vs. Macnair Exports (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(143)ELT167Tri(Mum.)bai

..... -1987 (166) itr 0163, the supreme court was concerned with the provisions of sections 148 and 149 of the income-tax act. ..... " "the commissioner of customs may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the commissioner (appeals) for the determination of such points arising out of ..... "(1) the board may, of its own motion, call for and examine the record of any proceeding in which a commissioner of customs as an adjudicating authority has passed any decision or order under this act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such commissioner to apply to the appellate tribunal for the determination of such points arising out of ..... the words used in the section are "direct" in sub-section (1) & (2), "made" in sub-section (3) and "communication" in sub-section (4).from a leading of this provision, it appears that sub-section (1) and the communication under sub-section (2) can be recorded and signed before the expiry of one year from the date of decision or ..... he therefore said that the failure to take permission of the licensing authority before transferring the goods was only "minor technical lapse" and refrained from imposing .....

Apcotex Lattices Ltd. and B.V. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... /- under rule 57q and simultaneously claimed depreciation on the capital goods involved under section 32 of the income-tax act, 1961. ..... arose out of the order of the commissioner of central excise mumbai who in the impugned order demanded/confirmed the duties as mentioned in his order on the company, imposed penalties under section 11ac, interest under section 11ab and also imposed a penalty on the factory manager of the company under rule 209a of the central excise rules.2. ..... 9,24,612/- taken on the capital goods and simultaneously claiming depreciation under the income-tax act, the appellants contend that the department is wrong in keeping reliance on the depreciation shown in the ..... /- taken on the capital goods, we observe that the appellants contention that they had not filed the income-tax return at the time of inspection and therefore the question of claiming depreciation did not arise. ..... pertaining to the "cable tray" manufactured by them and used in their own factory, the appellants while not seriously objecting to the confirmation of the above amount pleaded that no penalty under section 11ac should have been imposed on them for the same reason cited elsewhere in this order.5. ..... no penalty therefore is imposable on them on this count.further the provisions of section 11ac are not attracted in their case.in regard to the penalty imposed on account of evasion of duty ..... a normal trade practice to pack a little more than the declared net weight as a measure of abundant precaution. .....

Commissioner of Customs Vs. Colourtex

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)9STR234

..... of the tribunal: as there is a difference of opinion between us on the only contention in this appeal, we hereby refer the appeal to the president under section 5a(7) of the income-tax act.the president heard the appeal, but however directed an amount of rs. ..... ble gujarat high court for a direction to the bench of the tribunal to state the point or points on which there is a difference of opinion, in accordance with section 129c(5) of the customs act, and by an order dated 24th october, 2005 the high court permitted the applicants to withdraw the special leave application to enable them to approach the bench with the same ..... of the opinion that the income-tax officer was right in applying proviso to section 13 of the income-tax act and adding a sum of rs ..... while the proposition that the third member can only decide the point or points which have been referred to and can neither formulate a new point or direct the members of the referring bench to act in a particular manner or to re-decide the particular point is a settled position of law, in the present case it is to be noted that a clear finding has been recorded on every issue ..... in the reference has not been clarified as to the points to be decided by the third judge, and then returned the reference unanswered and without any finding. ..... the leaned single judge, therefore, returned the matter under reference without answering the question stating that the matter be referred to a larger bench rather than to a third member for resolution. .....