.... Ishaq Ansari) and A-2(S.A. Shafiullah) but when Investigating Officer PW-5 appeared in the witness box, he produced seven packets wherein the contraband was packed. These packets were not having any seals...) - "Received one sealed cloth parcel sealed with six seals, which are intact and tallying with the sample seal labelled as "Cr. No. 181/2009" containing a cardboard box...." "It is true that the bags, deposited before the court are not having, seals. I, have weighed the Ganja only and it is weighing 80 Kgs, but I have not weighed the chillies. The...

...Party’/‘OP’), a manufacturer of, inter alia, mechanical seals and sealing systems, alleging contravention of the provisions of Section 4(1) read with Section 4(2)(a)(ii) of the Act...averred to be a significant player in the mechanical seal industry in India and it designs and manufactures mechanical seals and sealing systems for a wide array of equipment including pumps...arrest leakage in rotary machines like pumps compressors and mixers. It must be compatible with the design of the pump to ensure proper sealing. Mechanical seals are used by various industries for their...

....”The Court further observed:“Building and plant are not mutually exclusive. When dry dock, a concrete dry structure can be held a...plant because the whole dock was used for carrying on the entire operation, we fail to understand why the hotel building specially erected for that purpose, cannot be held as plant. As a specially erected...86 and applying the functional test held that the hotel building is a tool of the assessee's business. Plant cannot necessarily be confined to an apparatus which is used for mechanical operations...

...petitioners”, in the High Court of Bombay, Panaji Bench, Goa, wherein they had challenged the validity of two circulars dated 19-3-1983 issued by the Mormugao Dock Labour Board, hereinafter referred to as...manually handled from 14-3-1983. By a subsequent circular dated 14-7-1983 it was clarified that the special levy is to be calculated in respect of cargoes handled with the help of registered dock workers..., whether gang workers or Winch Drivers. The said circulars were issued in exercise of the powers conferred by clause 54 of the Mormugao Dock Workers (Regulation of Employment) Scheme, 1965...

...which was more favourable to the applicant, should be applied and it be held that the import of the mechanical seals in question was legal and justified?5. Whether, on a finding by the...Appellate Tribunal that the applicant was the actual user of the mechanical seals and that there was no intention on the part of the applicant to infringe the Import Trade Control Regulations, any fine...to pay the fine?”2. The facts leading to this reference are that the applicant imported mechanical seals, admittedly of different sizes and specifications, valued at Rs. 1,49,980/- and...

...to an apparatus which is used for mechanical operations or processes or is employed in mechanical or industrial business. In order to qualify as plant the article must have some degree of durability.... (1970) 76 ITR 62 (House of Lords) the House of Lords held that a dry dock since it fulfilled the function of a plant must be...held to be a plant. Lord Reid considered the part which a dry dock played in the assessee company's operations and observed:“It seems to me that every part of...

...that he had not identified the appellant in the Court. He was not able to state that the person present in the dock was the same Ashok Kumar but ASI Maha Singh had identified the appellant. His....9. It was strongly submitted that, as admitted by PW 1, the seals on the packets produced before the Court were very faint and could not be read properly. Thus there was...examining him as a witness to establish that the seals on the samples were faint when received by him and it was not possible to say whose seals they were.10. Learned...

...itself. Even otherwise, we find that nothing much turns on this aspect even if it is assumed that Shri Dalal's submission is correct. 3. The petitioners manufacture Mechanical Seals...in technical collaboration with M/s. E. G. & G Sealol, U.S.A. The Mechanical Seals are specially designed for fitment into Centrifugal Pumps only. For the manufacture of the said Mechanical Seals...that Mechanical Seals are or can be used by the petitioners not only as part of and in the manufacture of Centrifugal Pumps but also in the manufacture of many other articles and, therefore, Mechanical...

...and mechanical seals under the trademark 'CORAL MECHANICAL SEAL' and has applied for registration of the said trademark with the Registrar of Trademark. A...through various modern media. The purchasers of CORAL MECHANICAL SEAL are generally the semi-literate persons or traders dealing with automobile parts and mechanical seals...that the plaintiff has learnt that defendant is engaged in the business of manufacturing and sale of automobile parts and mechanical seals. Counsel further submits...

...and there are material contradictions in the statements of the official witnesses. Further that NCB forms as well as sample of seals were not proved and linked with the recovered stuff and the report...also could not be connected with the recovered stuff because facsimile of the seal did not tally with the seals used.9. It is of a common knowledge that in the cases of narcotics...the NCB forms along with sample of seals used in the Malkhana. Even abstract of the Malkhana register has not been produced and proved in order to lend strength to his version. Pertinently on...

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...; and(iii) Whether same meets all Classification requirements or not.13. On 18 April 2013 the Dry Dock Cell in a communication to the Chief Engineer (Mechanical...Engineer (Mechanical) stated that it was evident that the intent of the bid was to take the rig into a dry dock; however, clause 5.5(b) of the bid evaluation criteria did not specify this as an exclusive...recently carried out periodical survey of vessel and based on their recommendations, the preliminary dry dock scope of work applicable at that time is placed at Appendix-A to Section-2.0. This shall...

...Postal Seals Industrial Cooperative Society Ltd. v. Labour Court II, Lucknow (1971) 1 LLJ 327 (All) have taken this view and we are of the opinion that the view taken therein is...Dock Labour Board (1974) 3 SCC 216. In this case seven workmen had been detained under the Defence of India Rules and one of the disputes was that when they were released and reported for duty...

...(i) Whether the labourers employed in connection with the sampling work fall within the definition of "dock workers" ? (ii) Whether the action of the Dock Labour Board..., Visakhapatnam in collecting charges for 5 dock workers on the basis of notional employment of dock workers is unjust and illegal ? 2. Visakhapatnam Port Trust is one of the Major Port Trusts...process of export and import and for their analysis as per Indian Standard Specifications. The labourers who work on the port are governed by the Dock Workers (Regulation of Employment...

...company had built a dry dock for the use of its trade as ship builders and repairers. The expenditure incurred comprised of excavating a specifically shaped new basin, having access to the river...Clyde and the cost of lining the excavation with concrete and installing valves, pumps, electricity generators and other machinery needed for the operation of the dock. The House of Lords held that the...dock was a plant for the purposes of the trade of the company. The court observed that the function of a dry dock was similar to a hydraulic tank, which was used for taking ships out of their element...

...JUDGMENT 1. The petitioners manufacture mechanical seals which can be used only in Centrifugal pumps and compressors. For this purpose they have a collaboration...agreement with M/s. E.G. & G. Sealol Incorporated of the United States of America. The petitioners import various parts which are required for the manufacture of such mechanical seals. These parts are...that these parts are utilised by the petitioners for their end product, namely, mechanical Seals used for Centrifugal pumps and compressors. 2. Prior to August 1976 the parts imported...

...6.4.2009 as averred by the Petitioner. The candidates who appeared for the written test were short listed for the interview. It is submitted that the filling up of the post of welder for the Dry Dock...Section comes under the Superintending Engineer (Mechanical) Repairs & Maintenance division. Before competition of the process of filling up of the post applied for by the Petitioner, there was a...proposal for outsourcing of the Dry Dock. True copy of the minutes of the Meeting dated 30.9.2009 of the Chairman and all Heads of Department is produced herewith and marked as AnnexureR1(a). Thereafter...

... Patric Benjamin ... Petitioner Vs. 1.The Chairman Chennai Port Trust, Chennai. 2.The Chief Mechanical...appearing for the petitioner now submitted that the petitioner has made representation dated 07.03.2025 to the first respondent through the transport and dock workers union seeking to extend all the...07.03.2025 submitted by the transport and dock workers union and to 2/4 pass appropriate orders, within a reasonable...

... Dated : 18 Jan 2012 ORDER Electro-mechanical meter installed at the premises of the petitioner was replaced...with an electronic meter on 25.5.2002. The meter was sent to the M&T lab which reported that the seals of the meter had been tampered with. Respondent imposed penalty of Rs.72,575/- on the petitioner...regularly to Ops. It also not disputed that old mechanical meter of the complainant was replaced by the Ops with a new electronic meter no. 25.05.2002 vide MCO No. 13/5818. Old meter of the...

...Petitioner on 30 October, 1999 for 20 KV (small supply) and a mechanical meter was installed at his factory premises bearing Plot No. 21, Phase IV, Bhagwan Mahavir Industrial Complex, Focal Point, Ludhiana...for testing. On receipt of the report dated 5.2.2001 from M.E Lab to the effect that seals had been tampered with and that the Petitioner was stealing electricity, Respondent-Board imposed a penalty of...the M.E Lab. On 30.11.2000, the meter was checked in the M.E Lab in the presence of Ram Charan, representative of the consumer and it was reported that the M.E seals were tampered. It was found that...