Delhi Court January 1987 Judgments
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Collector of Customs Vs. Presto Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-01-1987
Reported in: (1987)(11)ECC125
1. This is an appeal from the Collector of Customs, Bombay, against the impugned order of the Collector of Customs (Appeals), Bombay. Briefly, the facts of the matter are that the respondents imported certain bearings and bushes, under a Bill of Entry, for warehousing under Import Department Serial No. 002027 dated 6.6.1980. The goods were classified for purposes of assessment Under H. 84.63 of the CIA as it then stood. After the assessment of the Bill of Entry, the goods were allowed to be warehoused under Sections 59 & 60 of the Customs Act, 1962. The importers had imported total 9 cases of goods and removed 4 cases against the Bill of Entry No. 78 dated 24.11.1980 and another Bill of Entry No. 2105 dated 7.1.1981. On 18.6.1981, the importers filed a Bill of Entry for Ex-Bond clearance for home-consumption for the two remaining cases. These goods were also assessed under H. 84.63 CTA and were allowed clearance on payment of duty.2. Meanwhile, with effect from 1.3.1981, H. . 84.6...
Express Newspapers Ltd. Vs. Municipal Corporation of Delhi
Court: Delhi
Decided on: Jan-01-1987
Reported in: 31(1987)DLT369
B.N. Kirpal, J. (1) This judgment will dispose of a bunch of writ petitions in which .the common question which arises is as to what should be the rateable value, for the purposes of levy of Municipal taxes, of the property owned by the petitioner. (2) The petitioner purchased, vide a lease-deed dated 17th March, 1958, lease hold rights of plot of land bearing Nos. 9 and 10. Bahadur Shah Zafar Marg, New Delhi. The Premium which was paid by the petitioner fur the purchase of this land was Rs. 96,955. A building was constructed on the said plot of land. The construction commenced in the year 1958 and when it was completed, the total cost of construction, according to the petitioner, came to Rs. 31,78,945.47 p. (excluding the cost of land). (3) Under the provisions of the Delhi Municipal Corporation Act which will be referred to in greater detail presently. Municipal Taxes including property tax are determined having regard to the rateable value of the property in question. In the present...
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