direction on the
respondents to hand over possession of 400 bags of gambier
which had been detained on 20th August 1999 and
subsequently seized ... appellant carries on business in Mumbai. It sent the
gambier to one M/s Kamakhya Like (sic) Industries, Varanasi.
A declaration form (Form 31) issued
Entry no. 6 now stands as 'Kattha (Catechu) excluding Gambier'.
4. Traditionally, Kattha is manufactured from Khair wood. It is exempted from excise ... duty. The petitioners case is that:
It can be manufactured from Gambier, which is imported from outside;
They purchase Gambier from the market and manufacture
Mathuram Agarwal case it is right to exclude Gambier from the category of item kaththa, when the item Kaththa is not defined under ... Trade Tax Act, 1948?
B. Whether the Gambier (Uncaria Gambier) is known as WHITE KATHTHA or not?
C. Whether the category Kaththa under
Thomas Peter Gambier on 28 February, 2020
1
28.02.2020
tkm/ct 28 C.R.M. 2120 of 2020
sl no. 118
In Re : An application ... NDPS
Act
And
In Re : Thomas Peter Gambier ........ petitioner
Mr. Asis Sanyal
Mr. S M Obaidullah
Mr. R Chowdhury
...... for the petitioner
Mr. S Bardhan
bearings under seizure, valued at Rs. 1,194 crores were confiscated. The gambier used for covering the same was also confiscated along with the packages ... these documents the goods under import were described as 200 bags of gambier weighing 9.3 MTs. The Bill of Entry was signed by one, Shri
alongwith miscelleneous Indian goods valued at Rs. 2,61,943/-. As the gambier, rubber chemicals and toys were of foreign origin and papers relating ... also seized under the provisions of Customs Act . The documents revealed that gambier was consigned to M/s. Jain Co. Exports, Delhi
Swati Growth Funds Ltd., New Delhi imported two consignment of gambier and filed bill of Entry No. 107923 dated 15.12.94 and 100867 dated ... Charanjit Grover which states inter alia that the appellant has been importing gambier for quite a few years from Indonesia and gives its values. Since
account of out of books sale of Gambier.
3. The relevant facts are that the assessee, a company engaged in the business
of trading ... Gambier (katha) and fabrics, in its return of income, while declaring a
total income of Rs.67,438/- had claimed a loss
framed:-
"I. Whether the Tribunal was justified to in holding that Gambier do not fall in the category of katha being unclassified item solely ... Trading Co. Supra wherein the finding of fact was recorded that Gambier is unfit for human consumption whereas in the present case evidence was adduced
whereby the Commissioner (Prev.), Lucknow ordered confiscation of 72,250 Kg. of gambier under Section 111(d) of the Customs Act, 1962 and also imposed ... information the officers of Customs (Prev.) Division, Lucknow found a consignment of gambier of foreign origin loaded in the compartment of Vaishali Express booked
