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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Court: customs excise and service tax appellate tribunal cestat mumbai Year: 1991 Page 1 of about 4 results (0.064 seconds)

Dec 02 1991 (TRI)

Kasinka Trading Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-02-1991

Reported in : (1993)(65)ELT400Tri(Mum.)bai

..... of section 112. for appellants m/s.jaggat singh sons & bros., his finding is that they acted and abetted in the transaction by showing ante-dated contract, and for appellant mr. santokh singh, the finding is that he and officer mr. bhatia did not perform their duties as per rbi guidelines and ..... in the month of may, strong reliance is placed on the letter dated 17-4-1982 from the suppliers in the foreign country, confirming the contract entered into with their indian agents, and emphasis is laid on the point that the said letter mentions the letter of credit number with further ..... been antedated, the appellants have placed strong reliance, on the documentary evidence, including the letter dated 17-4-1982 from the foreign suppliers confirming the contract, where the number of letter of credit has also been mentioned, and have pleaded that letter of credit was opened on the date specified, and ..... unauthorised.20. it is also significant to note, that generally when policy provisions are changed, a saving clause is inserted protecting the imports, where firm contract/order has come into existence, prior to such changes or prior to some date as may be specified. if the licences issued prior to such ..... cegat wrb decision in gokuldas harbhagwandas v. collector of customs, 1987 (29) e.l.t. 379 (tri.) he pleaded that the date of firm contract would be the relevant date. the ld. advocate also pleaded that public notice, could not alter or amend the policy provisions so as to affect licences .....

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Dec 02 1991 (TRI)

Jaggat Singh Sons and Bros. and Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-02-1991

Reported in : (1993)(44)LC287Tri(Mum.)bai

..... of section 112. or appellants m/s.jaggat singh sons & bros., his finding is that they acted and abetted in the transaction by showing ante dated contract, and. for appellant mr. santokh singh, the finding is that he and officer mr. bhatia did not perform their duties as per rbi guidelines and ..... in the month of may, strong reliance is placed on the letter dated 17.4.1982 from the suppliers in the foreign country, confirming the contract entered into with their indian agents, and emphasis is laid on the point thai the said letter mentions the letter of credit number with further endorsement ..... been ante dated, the appellants have placed strong reliance on the documentary evidence, including the letter dated 17.4.1982 from the foreign suppliers confirming the contract, where the number of letter of credit has also been mentioned, and have pleaded that letter of credit was opened on the dale specified, and ..... unauthorised.20. it is also significant to note, that generally when policy provisions are changed, a saving clause is inserted protecting the imports, where firm contract/order has come into existence, prior to such changes or prior to some date as may be specified. if the licences issued prior to such ..... 5.4.1982 and placing reliance on the cegat wrb decision in gokulda.s ilarbhagwandas v. collector of customs he pleaded that tiie date of firm contract would be the relevant dale. the ld. advocate also pleaded that public notice, could not alter or amend the policy provisions so as to .....

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Jan 18 1991 (TRI)

Borivli Hosiery Mills Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-18-1991

Reported in : (1991)(56)ELT76Tri(Mum.)bai

..... at by us without even going by their retracted statements or the statement of shri jamnadas g. merchant. it is evident from the documents like sale contract and other undisputed facts.14. now coming to the question of quantum of penalties, we have to take note of the position that the goods have been ..... that these appellants received import documents for clearance of goods. thus, we are lead to conclude that m/s. jolly enterprises have entered into pre-import contract with m/s. borivli hosiery mills and were party to the import, though not directly in their name but as an abetter. hence penalties on the ..... itself indicate that right from the placing of the order, they were having control over the documents to monitor this import. hence their plea that the contract is not with regard to this import but for some future import does not convince us. it is also not disputed that an amount of rs 3 ..... in their name and orders also have been placed in their name/the only argument is that the imports have been made as per the prior importation contract for the material and hence the import is on behalf of m/s. jolly enterprises. m/s. borivli hosiery mills are the primary importers and the ..... at ahmedabad through another related concern m/s. dipen enterprises. since they are also concerned with the import of the goods and they have entered into the contract even prior to importation of these goods, they are liable to be penalised.9. after hearing shri anil balani, the ld. advocate for m/s. borivli .....

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Sep 16 1991 (TRI)

Associated Shipping Service Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-16-1991

Reported in : (1992)(43)LC759Tri(Mum.)bai

..... --section 23 of the act, also makes a similar provisions for the goods lost or destroyed.10. indian contract act, also recognises the doctrine of frustration, where contract is deemed to have been frustrated, on happening of events beyond the control of the party contracting.11. what appears to have happened here and practically not controverted by the authorities below, as, though specific .....

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