Delhi Court December 1986 Judgments
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Collector of Customs Vs. Spaco Carburettors
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-05-1986
Reported in: (1987)(11)ECC63
1. In this appeal the classification for customs duty in respect of "Special purpose complex machine to plug carburettor body S.I. complete with set of checking instruments for leakage and- preparing of Assembly" is in dispute. Assistant Collector of Customs, Bombay classified the goods under Tariff Heading 84.59 (1) of the C.T.A., 1975. On appeal filed against the order of the Assistant Collector, the Collector of Customs (Appeals) held that assessment of the imported machine to customs duty should have been properly done under Heading 84.59 (2) of Customs Tariff Act, or failing that under Heading 84.45/48. The Collector (Appeals) set aside the order of the Assistant Collector and allowed the appeal filed by the appellants. The present appeal before us has been filed by the Collector of Customs, Bombay against the said order of the Collector (Appeals).2. During the hearing before us Shri 3. Gopi Nath, learned S.D.R. has argued for the Appellant - Collector and Shri F.H.J. Taleyar Kha...
Associated Cement Companies Ltd. Vs. Collector of Central Excise and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-04-1986
Reported in: (1987)(11)ECC112
1. A common issue is involved in these 8 appeals and they were heard by us together. This common order will dispose of all of them.2. The short point in dispute is whether the cost of gunny bags should be included while determining the value of cement packed therein for the purpose of assessment of Central Excise Duty.3, Before we start the discussion, it would be helpful to state the background of the problem. In regard to determination of value for purposes of assessment of Central Excise Duty, Section 4(4)(d)(1) of the Central Excises and Salt Act, 1944 lays down as under : "(d) "value", in relation to any excisable goods - (i) where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee" There is no dispute between the appellants and the department that gunny bag was a durable packing since it was capable of being re-used.The d...
Collector of C. Ex. Vs. Travancore CochIn Chemicals
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-04-1986
Reported in: (1989)(44)ELT129TriDel
1. M/s. The Travancore Cochin Chemicals Limited were supplying steel sheets to M/s. Cochin Metal Industries and M/s. Kejariwal Industries which converted the said sheets into steel drums and returned the same to M/s. Travancore Cochin Chemicals Limited. No duty was being paid by the said two firms as they would be entitled to exemption under Notification Nos. 71/78 and 80/80 during the relevant periods. Notice dated 25-11-1981 was issued to all three firms on the basis that the manufacturer of the metal containers shall be M/s. Travancore Cochin Chemicals Limited and duty was, therefore, payable by them as they were not entitled to exemption. After adjudication the Assistant Collector held that M/s. Travancore Cochin Chemicals Limited were the manufacturers of the metal drums and duty was therefore payable by them. On appeal this Order was set aside by the Appellate Collector under Order dated 12-7-1982. He held that it was only M/s. Cochin Metal Industries and Kejariwal Industries th...
Patni Brother (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-04-1986
Reported in: (1987)(10)LC574Tri(Delhi)
1. Along with the appeal which is directed against the Order-in-Original No. 04/TI 23-C/1986 of April '86 passed by the Collector of Customs and Central Excise, Indore, the appellants have also filed an application for condonation of delay in presenting the appeal. An application for stay of the impugned order has also been filed.2. The impugned order was communicated to the appellants on 10.5.1986 - a fact which is admitted to the appellants in their Memorandum of Appeal - and the appeal was received in the Registry on 15-10-1986 that is to say, beyond the time limit as prescribed under Sub-section (3) of Section 35-B of the Central Excises and Salt Act, 1944. In their application for condonation of delay the appellants have stated that the impugned order was received in their office on 10-5-1986 and the same was handed over to the Counsel for submitting the appeal against the above order. It is alleged that the Counsel for the appellants drafted the appeal and handed over the same t...
Hasmukh Dalpatrai Ganatra and Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-04-1986
Reported in: (1987)(11)LC249Tri(Delhi)
1. M/s. Export Enterprises, of which Shri Hasmukh Dalpatrai Ganatra is the owner, had imported 992 takas of synthetic fabrics and cleared them under Bill of Entry No. 003415 dated 12-7-1982, the import being covered under 4 REP licences. Subsequently 79 takas were seized from the appellants, the ground being that they were out of the stock imported as aforesaid and that the provisions of Chapter IV-A of the Customs Act had been contravened in respect thereof. On adjudication the Additional Collector ordered absolute confiscation of the seized goods under Section 111(p) of the Customs Act and imposed personal penalty of Rs. 75,000.00 on Shri Ganaffa, Rs. 25,000.00 on M/s. Export Enterprises and certain penalties on others. An appeal was preferred to the West Regional Bench of the Tribunal against the said order by Shri Hasmukh Dalpatrai Ganatra and M/s. Export Enterprises. After hearing both sides two separate orders were passed by the Members of the West Regional Bench in which they h...
Markfed Refined Oil and Allied Industries and ors. Vs. State (Delhi Ad ...
Court: Delhi
Decided on: Dec-04-1986
Reported in: 31(1987)DLT147; 1987(12)DRJ164
N.C. Kochhar, J.(1) This petition under Section 482 of the Code of Criminal Procedure has been filed by M/s. Markfed Refined Oil & Allied Industries, Kapurthala and its Quality Control Manager Sh. J.K. Sharma (Petitioners I and 2 respectively) for quashing the proceedings launched against them and others under Section 7/16 of the Prevention of Food Adulteration Act, 1954 (the Act).(2) Refined groundnut oil manufactured by petitioner No. I was stored with M/s. Logani Store, Prithvi Raj Market, New Delhi. The tin containing the same was having a label showing that it contained vitamins 'A' and 'D'. At about 2 p.m. on 17th February 1984, Sh. S.N. Nanda, food inspector, purchased a sample of the oil from SatyaNand, partner of M/s. Logani Store. The sample taken was converted into three parts. One part was sent to the public Analyst who vide certificate dated 21/3/1984 reported that the sample was mis-branded in as much as it showed absence of vitamin 'A'. A complaint under Section 7/16 of ...
Satish Kumar Sharma Vs. Union of India
Court: Delhi
Decided on: Dec-04-1986
Reported in: 31(1987)DLT91
M.K. Chawla, J.(1) In this petition, the order under challenge is dated 1.4.1986 of Shri M.L. Wadhawan, Additional Secretary to the Government of India, by which the present petitioner was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, with a view to preventing him from dealing in smuggling goods otherwise by engaging in transporting or concealing or keeping smuggled goods. (2) The facts and circumstances under which this order came to be passed in brief are that an information was received in the Directorate of Revenue Intelligence, New Delhi, indicating that 160 smuggled gold biscuits were reaching Delhi in the morning of 14.3.1986 from Punjab sector of IndoPakistan Border by road and the same were likely to be collected by one Riaz Ahmed alias Makhan for Vimal Kapur of Ashok Vihar. In pursuance of the said intelligence, surveillance was mounted at the border of G.T. Road, as also at the residential premises of Sh...
Pratap Singh Vs. the Union of India (Uoi) and ors.
Court: Delhi
Decided on: Dec-04-1986
Reported in: 31(1987)DLT67
M.K. Chawla, J. 1. On 2.8.1984, two brief-cases, one brown coloured and another black, suspected to contain contraband were found lying in the Air India Export Cargo examination hall of Air India. Both the brief-cases were lying on a wooden case without any no., mark or address of consignee and consignor. Shri Neeraj Malik, resident of M-82/B, Malviya Nagar, New Delhi and Shri Nannder Singh, resident of D-5/6, Model Town, Delhi were present on the spot. Shri Neeraj Malik claimed the ownership of the wooden case and informed the Preventive Officers who were making the enquiry stating that he had filed shipping bill no. 34781 dated 2.8.84 for the goods contained in the said wooden case. The two brief-cases mentioned above were found unlocked which were opened and examined and were found to contain 23 packets of different sizes, wrapped in khaki adhesive tape which on opening were found to contain black colour substance 'Hashish'. The total weight of Hashish was found to be 24.85 Kgs. val...
Commissioner of Wealth-tax Vs. Smt. Illa Dalmia
Court: Delhi
Decided on: Dec-03-1986
Reported in: (1987)59CTR(Del)283; [1987]168ITR306(Delhi)
1. We are of the opinion that these applications have to be dismissed. 2. The Commissioner of Wealth-tax is seeking reference of a question of law said to arise out of the order of the Tribunal dated October 30, 1982. According to the applicant, the order dated October 30, 1982, is an order passed by the Tribunal without jurisdiction. In this view of the matter, it does not appear that these applications for reference are at all maintainable. All these applications raise an identical question, and to appreciate the issue raised, the relevant facts pertaining to one of the applications may be stated. 3. The assessed, Smt. Illa Dalmia, filed appeals to the Tribunal under the Wealth-tax Act and this was disposed of by an order passed by the Tribunal on November 12, 1981. This was an order passed by the Tribunal under section 24(5) of the Wealth-tax Act, 1957. 4. Subsequently, the appellant/assessed brought to the notice of the Tribunal by a miscellaneous application that no valid service ...
Subodh Kumar and ors. Vs. Satya Swarup Singh Bhatti and anr.
Court: Delhi
Decided on: Dec-03-1986
Reported in: 32(1987)DLT212
Y.K. Sabharwal, J. (1) In this Letters Patent Appeal, the challenge is to the correctness of the judgment of the learned single Judge of this Court, who had dismissed the appellant's execution first appeal and had upheld the order of the executing court dismissing the objection filed by the appellant under Order 21, Rule 97 and Section 151 of the Code of Civil Procedure. (2) The litigation from which this appeal arises appears to have a chequered history. The decree which is now sought to be executed was passed in the year 1976 and litigation has thereafter been pending between the parties for the last about ten years and the relevant facts are as follows. (3) The appellants in this appeal are sons of Smt. Sudarshan Kumari wife of Shri Behari Lal Sharma (respondent No. 2). Smt Sudarshan Kumari entered into an agreement to sell the property No. M-48, Kalkaji, New Delhi,to Sh.Satya Swarup Singh Bhatti (Respondent No. 1) vide agreement dated 26/04/1970 which was also signed by Shri Behari...
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