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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 25 results (0.083 seconds)

Oct 23 1989 (TRI)

S. Harnam Singh and anr. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1990)(27)LC206Tri(Kol.)kata

..... in the personal memorandum of a diary.9. later, kripal mohan virmani was apprehended on 28.8.1986 and in his statement under section 108 of the customs act he stated harnam singh introduced hip to one surinder malhotra informing that he would help them in smuggling of hashish. he also stated that ..... before the dri and he and his brother were taken by the dri officers and he accepts that kripal mohan virmani will be subjected to third degree methods. so also, on 13.9.1 986 kripal mohan virmani had given an application to the learned magistrate stating that he was beaten and ..... of shri virmani cannot be relied upon as he was coerced and was assaulted and he had injuries on his body which was established by his medical examination. it is also stated that the statement of shri virmani's daughters are irrelevant and they are of no significance. it is also contended ..... establish some fictitious companies for export of hashish. as per their directions, shri subhas narang rented offices at 170, hari nagar ashram, new delhi and g-2, vishal market, parmanand colony, new delhi, that for running these two offices, shri subhas narang introduced himself as narinder kumar as per the direction of s ..... documents to shipping agents. after the winding up of earlier two firms, they floated two more fictitious firms-(1) m/s.northern exports, new delhi, (2) modern machinery and instruments, new delhi and that all documents for r.b.i. and trader bank were executed by subhas narang under the fictitious name .....

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Dec 28 2004 (TRI)

Belle Vue Clinic Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(197)ELT120Tri(Kol.)kata

..... being demanded as not levied, not paid, short levied or short paid but the duty had arisen in terms of provisions of section 125(2) of the customs act. the said section would come into play at a time when the goods stands confiscated with an option to the appellants and the appellants exercises his option ..... , it is admitted fact that the appellants had not complied with the terms and conditions of licence and had failed to discharge their obligation to provide medical, surgical and diagnostic treatment to at least 40% of its outdoor patients and to indoor patients with a family in couse of less than rs. 5 ..... place outside india shall be liable to confiscation.the hon'ble high court of karnataka in the case of medical relief society of south kanara v. uoi as relied a plain reading of the provisions of section 111(o) (supra) would show that the goods which are exempted from payment of duty subject to ..... other things : (a) that all such hospitals which may be certified by the ministry of health and family welfare in each case to be run for providing medical, surgical or diagnostic treatment not only without any distinction of caste, creed, race, but also free on average to at least 40% of all their outdoor ..... to be counted from the date of clearance of the hospital equipment, as held by the hon'ble high court of karnataka in the case of medical relief society of south kanara as wherein it was held as under : proceedings for recovery of the exempted customs duty or the confiscation of the .....

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Jun 11 2003 (TRI)

Diascans (India) Limited Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(88)ECC760

..... heard rival submissions and perused the case records. we find that notification no. 64/88 has been issued under section 25 of the customs act, 1962 granting exemption in public interest to certain medical equipments. such exemption is subject to approval from the ministry of health and family welfare or dghs. the exemption is ..... is being disputed by the customs authorities, the continuing obligation to render free treatment under the exemption notification no. 64/88 as well as under para 2(a) and (b) of the undertaking given to the apex court does not get extinguished.9. the exemption under the said notification 64/88 is ..... limit has been specified therein. as regards, the undertaking in para 2(c), the appellants have contended that they were free to dispose of the machines having given a notice t:o the collector of customs. firstly, ..... they are only bound by the undertaking they have given before the apex court. however, we find that even in terms of the undertaking in para 2 (a) and (b), there are certain obligations of free treatment cast upon them and these are in the nature of continuing obligation since no time ..... directors of the appellant company and director of the company that purchased the mri equipment from the appellant have not been penalized taking a lenient view.2. initially there was a dispute in regard to grant of exemption under notification no. 64/88 to the mri scanner imported against cdec no. .....

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Jun 26 2002 (TRI)

Dabur (India) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(145)ELT441Tri(Kol.)kata

..... in the present case has been raised much beyond the normal period of 6 months for recovery of short levy provided in section 11a of the central excise act. the ld. counsel submitted that the clearance of these items had taken place under approved classification lists. in respect of ..... to evade payment of duty. in these circumstances, we agree with the appellants that duty demands raised beyond six months as prescribed in section 11a would be time barred. the appellant shall be liable to pay differential duty arising within the normal period of six months prior to ..... price as cum-duty. (1) lal tail and janam gunti are not eligible for classification as medicaments under chapter 30 of the central excise act. (2) the classification of lal tail under sub-heading 3304 is confirmed. (3) the issue regarding classification of janam gunti is remanded to the original ..... of continued application.the definition of medicaments in note 2(i) under chapter 30 of the new tariff also emphasises the therapeutic or prophylacic character of medicaments. this definition is in tune with the ruling of the apex court. medicaments are still medicines prescribed by a medical practitioner and it is used ..... the preparation would fall within the relevant entry in the exemption notification. the tribunal rightly points out that in interpreting statutes like the excise act the primary object of which is to raise revenue and for which purpose various products are differently classified, resort should not be had .....

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Jun 10 1987 (TRI)

Orbital Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(15)LC211Tri(Kol.)kata

..... central government which has been transferred to the tribunal and is a matter of appeal before this court, he referred to the provisions of sec.129a and the definition of adjudicating authority as given in sec. 2 of the customs act. he also argued that the indo-nepal treaty does not give powers to the collector of customs to adjudicate and merely provides for facilitation ..... as to enable anyone to file an appeal before the tribunal within the provision of section 129a of the customs act, 1962 with special reference to the definition of 'adjudicating authority' provided under section 2, sub-sec. (1) of the customs act, 1962.36. in reply, shri s.l. saraf, the ld. barrister argued that the ld.j.d.r.'s arguments should be recorded. the ld ..... preliminary objection that this tribunal is not competent to hear the appeal and the appeal is not maintainable. he has referred to the definition of the adjudicating authority as given under sub-section (1) of section 2 of the customs act, 1962. the learned j.d.r. has referred to old section 128 (before amendment) and has argued that the remedies available are under the erstwhile ..... edge to the assertion of the appellants' counsel that the department's action was motivated by extraneous considerations. the board has, in fact not dealt with the matter with any degree of thoroughness; and i consider that the appellants' grievance was fully justified on this score.hence, looking to the facts and circumstances of the cases as a whole, i consider .....

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Sep 15 1983 (TRI)

Kanayalal Bhagnani Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1983)LC2054DTri(Kol.)kata

..... of shri razack that the power under the proviso to section 110(2) of the act is a quasi-judicial one and at any rate one requiring a judicial approach and extension order cannot be passed mechanically. since the appellant has not been given ..... was issued subsequent to the hearing by the collector and after the completion of the personal hearing. further, though the proviso to sub-section 2 of section 110 empowered the collector to extend the period of six months contemplated under section 124 on sufficient cause being shown such an extension cannot be given without giving an opportunity to the appellant. it is the contention ..... , shri razack urged that no inference could be drawn from the possession of huge cash that it represents the sale proceeds of the smuggled goods.24. though we have no definite evidence before us as to whether the income tax authorities have concluded the investigation it may not be unreasonable to draw an inference that the income tax authorities were satisfied ..... are aware of the dictum of the supreme court that the department is not required to prove its case with mathematical precision to a demonstrable degree. all that is required is the establishment of such a degree or probability that a prudent man may, on this basis, believe in the existence of the fact in issue. we have, in detail, examied each .....

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Jul 04 2007 (TRI)

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... appeals filed directly by the commissioners and in this connection, he cites the decision of the commissioner of customs-ii, new delhi v. raj kumar madan which held that appeal having been filed by commissioner himself, sub-section (2) of section 129a of the customs act, 1962 is not attracted and recording of satisfaction of the commissioner is also not required. shri roychowdhury is ..... strict compliance.10.1. heard both sides and also gone through the relevant statutory provisions. a bare perusal of the relevant provision to section 35b(2) of the central excise act, 1944 and section 129a(2) of the customs act, 1962 shows that at the relevant point of time statutory right of redressal was exercisable by revenue to appeal against an order passed by ..... with the submission made by shri n.c. roychowdhury. shri lodha further states that the commissioner is required to authorise any central excise officer to file an appeal and by definition, chief commissioners etc.are all central excise officers. therefore, he has the power to authorise himself also, since he is a central excise officer. viewed from this perspective, ..... of the unconscious assumptions of the judge or because he is observing the principles of interpretation devised to suit interests we are no longer concerned to protect in the same degree as formerly.... the method of interpretation should be less analytical and more functional in character, it should seek to discover the effect of the legislative precept in action so .....

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May 09 1983 (TRI)

Gour Chandra Saha Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1983)LC1426DTri(Kol.)kata

..... the appellant to redeem the same on payment of fine of rs. 7,000/-. he also imposed a penalty of rs. 1,000/- under section 112 of the customs act.3. feeling aggrieved by the order of the deputy collector the appellant filed an appeal before the appellate collector of customs unsuccessfully. thereafter, the appellant ..... in our opinion, has failed to discharge that burden. the totality of facts proved in this case, is enough to raise the presumption under section 114 of the evidence act and that the silver in question had been illegally imported into the country. the dy. collector and the appellate collector in our opinion, did not ..... at the time of argument, vehemently urged that the mother of the appellant has been suffering from a mental disease for a considerable time. to meet the medical expenses, the family has to sell its gold ornaments and after the sale of the gold ornaments, it has to sell the silver ornaments. for that ..... and therefore, he had gone to the executive magistrate to file a complaint and in that connection, he got prepared an affidavit dated 11-11-1976. (ii) the trade opinion is inconclusive, vague and none of the silversmiths substantiated that there was any special mark or sign in any of the silver lumps ..... . this appeal arises out of the order dated 5-8-78 passed by the appellate collector of customs, calcutta in no. 1794/1978.2. the brief facts are, on the basis of intelligence, the customs officers at balurghat on 8-11-76 stopped the appellant at baniadpur .....

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Mar 28 1988 (TRI)

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... of clearance' is solely to make it clear that preliminary requirements have duly been complied or met with. the reference to the proper officer in sec.47 has to be read in context with sec.2(34). the definition makes it dear that a proper officer is one who has been assigned functions either by the board or the collector of customs. the provisions ..... of sections 3, 4 and 5 further make it dear that an officer of customs is empowered to exercise powers conferred on him under the act. by virtue of sub-section (2) of section 5, a ..... of the decision or order as may be specified by the collector of customs in his order, (3) no order shall be made under sub-section (1) or sub-section (2) after expiry of one year (subs, by finance act, 1984 for 'two years") from the date of the decision or order of the adjudicating authority. (4) wherein pursuance of an order under sub ..... satisfied himself on this particular point has come to a dear conclusion and this is a decision/order within the meaning of the act. the collector of customs was a competent officer in terms of sec.2(1) of the act to pass such an order/decision.a.k. kraipak v. union of india, air 1970 sc 150 laid down that :- the dividing line .....

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Jun 10 1987 (TRI)

RamnaraIn Bishwanath Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(34)ELT202Tri(Kol.)kata

..... required to be determined with reference to the operative/functional section(s) read with section 2 and/or sections 4 and 5 or other relevant sections. thus for example :purpose definition territory & power function & authority.clearance section 2(34) sections 4 & 5 47seizure section 2(34) sections 4 & 5 110adjudication section 2(1) sections 4 & 5 122 60. in other words, the jurisdiction under the customs act is terri-torial-cum-functional jurisdiction. that is to ..... say the jurisdiction is vested in the authorities appointed under section 4 for ..... the territories notified therein and we have to look at section 2 for definitions, section 5 for checking whether .....

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