News Update

Saudi Arabia imposes temporary visa ban on 14 countries, including PakistanUK protests against Israel detaining two British lawmakersGovt to set up dedicated startup India desk for budding entrepreneursDelhi Govt takes stern action against steep fee hike by private schoolsUK MP Dan Norris arrested for alleged child sex offencesIndian-American country judge nabbed on money-laundering chargesAustralia pledges 2.3 bn Australian dollar to enable households buy solar batteriesIndia, Lanka sign MoU on defence cooperationCX - Mere interconnection under Income Tax law does not establish a related party transaction under Central Excise law, thereby invalidating department's demand for duty at 110% of production cost: CESTATOwaisi moves SC against Waqf Amendment ActNo TDS to be deducted u/s 194EE on payments u/s 80CCAST - Removal of smart cards for pairing with set-top boxes (STBs) constituted job work under Rule 4(5)(a) of CCR, 2004 and thus, reversal of CENVAT credit is not required: CESTATCBIC issues AGT orders of 229 Jcs / ADCs + 308 ACs / DCs + 177 Pr Commissioners / Commissioners + 12 Pr CCs & CCsST - Activity of serving as intermediary between foreign entities & Indian customers, qualifies as export of services; commissions earned by assessee will not attract Service Tax levy: CESTATKessler Syndrome: Over 1200 objects of space debris banged into earth in 2024CX - Valuation - Specifications meant for guidance purposes per se differ from detailed engineering drawings; only the latter is to be included in assessable value: CESTATTrump grants another 75-day to TikTok to find Chinese buyerEU fears Trump beer tariffs may cost one lakh jobsTrump tosses out National Security Agency DirectorBudget Session of Parliament adjourns sine-die; 16 Bills passedHamas says Israeli offensive in Gaza is fatal for hostagesEuropean Commission votes to freeze existing sustainability rules to compete with China and USParliament passes Protection of Interest in Aircraft Objects Bill, 2025US economy adds 2.28 lakh jobs in March monthI-T - Provisions of section 50C are equally applicable to asset forming block of asset as well: ITATChina retaliates; imposes 34% tariffs on American goods
 
A legend who charmed everyone with his wit

OCTOBER 12, 2020

By B V Kumar

MR. Moheb Ali who retired on 11.12.2005 as Member (Tech) in the Hon'ble CESTAT, Mumbai, expired after a brief illness on Thursday 8th October, 2020 at Hyderabad.

He was 76 years old and was in excellent health. He joined the Indian Revenue Service, in 1968 and after working in various capacities in the Department he was posted as Addl. DG., DRI in Mumbai from  August 1988 to Mid-1992  and was responsible for detecting  a number of major cases during his tenure.

To mention a few, on 15th August 1989, Independence Day, the DRI Bombay made a series of contraband gold seizures in Mumbai at 3 different locations totalling 33,000 tolas valued at rupees 12 crores (present-day value would be Rs. 140 crores). On 10th  August, 1990 at Santacruz, Mumbai contraband gold bars weighing 12,000 tolas and valued at Rs 4.31 crore (Present day's value would be Rs. 90 crore) was seized under his leadership. On 3rd April 1991, 34,860 tolas of gold valued at Rs 14.27 crore (Present day's value would be Rs. 150 crore) was seized. In February, 1991 with the assistance of the Coast Guard under his leadership a seizure of 5,250 kilograms of silver was seized off Karwar Coast, valued Rs 4.22 crore (Present day value would be Rs 26 crore). During his time, besides contraband goods a number commercial fraud cases were also booked. He was also responsible for detaining a number of top smugglers involved in serious crime.

After a brief stint as Commissioner of Customs in Nhava Sheva, he was posted as Member (Tech) in the Hon'ble CESTAT at Mumbai. He passed a number of landmark decisions without fear or favour.  

Very few people know about the other side of his personality. He had a great sense of humour, was a playwright and had acted in dramas and in Telugu movies.   

I had watched his career with great interest and saw his potential as an outstanding officer of the Department and had the privilege of drafting him to the DRI. 

From TIOL archives - 

+ Costao Fernandes, a Junior officer in Marmagao Customs House gathered secret intelligence that a huge quantity of gold was going to be smuggled in to the country. The landing would take place near Fartade beach, one of those lonely beaches of Goa. He decided to form a one-man-army to fight the smugglers of Goa. If people think that one-man-armies are the figments of fevered imagination of Hollywood producers, they are very wrong. Costao is a real figure. See - 2004-TIOL-1102-CESTAT-MUM

  + Penalty under Customs Act not to be imposed on the person who gives idea to the importer about a lucrative business - See 2005-TIOL-136-CESTAT-MUM

+ With monotonous regularity some miscreants crashed passenger planes into high rise buildings of New York on September 11, 2001. This type of activity created a slump in the export market for optical fibres, according to the appellants. The counsel for the Revenue is unconvinced. "September 11 and market for optical fibres!", he exclaims. - See 2005-TIOL-565-CESTAT-MUM

(DISCLAIMER : The views expressed are strictly of the author and Taxindiaonline.com doesn't necessarily subscribe to the same. Taxindiaonline.com Pvt. Ltd. is not responsible or liable for any loss or damage caused to anyone due to any interpretation, error, omission in the articles being hosted on the site)

 


 RECENT DISCUSSION(S) POST YOUR COMMENTS
   
 
Sub: Legend

As Shri B.V.Kumar stated the legendary Moheb Ali Sir is also known for his judicious orders laced with humor and sarcasms. He also worked as Commissioner (Appeals) at Hyderabad.

We always waited for an Order from Shri Moheb Ali Sir, since, the same are source for great amusement.

Once an AC imposed penalty on a company stating that though there is no legal violation the penalty is imposed for causing embarrassment to the Department. Then the OIA comes wherein the impugned order was remanded with a tongue in cheek comment " I have not found any Section or rule under the CE law for imposing penalty to any one who caused embarrassment, however, the order is remanded with directions that the learned AC will keep this order in Call Book till the Parliament passes or amends law to impose penalties on persons causing embarrassment to the Government.

Once a very young AC who is all fired up to save CE department came across an assessee and asked him as to why he has come to office and he said to file a Modvat Declaration he has come. The young officer took the same at the Lift scribbled "Not Permitted" and returned the Modvat Declaration. Pat comes the OIA stating that he (the Commissioner (Appeals) was very much impressed with the brevity of the order and further said thank god it is not too brief by stating "NP".

Sir was a very highly respected Stage Director and Actor and who always moved around with a book in his hand.

If I remember correctly he as DRI Officer detected the clever misdeclarations of Audi Cars imported into India.

May his soul rest in peace

Dwarakanath Prasada,
Swamy Associates

Posted by jaikumar seetharaman