Delhi Court August 1987 Judgments
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Collector of C. Ex. Vs. Polyurethene Footwears (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Aug-03-1987
Reported in: (1988)LC375Tri(Delhi)
1.The respondents M/s. Polyurethene Footwears (P) Ltd. are manufacturers of parts of Footwear falling under Item 36(2) CET. In their classification list effective from 2-9-1983 they claimed exemption, with reference to the above said parts of footwear, under Notification No. 268/67-C.E., dated 1-12-1967 as amended. Their claim was that they had paid additional duty of customs under Section 3 of the Customs Tariff Act (CTA) with reference to imports of raw-materials used by them in the manufacture of parts of footwear (i.e.) Polyol and Isocyanate, under Item 15-A CET and they were therefore entitled to benefit under the above said notification. This claim was rejected by the Assistant Collector under his order dated 29-12-1983. On appeal the said order was set aside by the Collector of Central Excise (Appeals) under his order dated 12-3-1985. It is against the said order that the Collector of Central Excise, Pune has filed the present appeal.2. We have heard Shri K.C. Sachar for the Ap...
Martins Hans Peter Vs. Union of India and Others
Court: Delhi
Decided on: Aug-03-1987
Reported in: 33(1987)DLT133; 1987(32)ELT297(Del)
M.K. Chawla , J.1. Mr Martin Hans Peter, the petitioner, holder of a German Passport arrived at Calcutta Airport from Bangkok on 6-8-1986. He had a confirmed ticket for journey between Bangkok-Calcutta-Bombay and Zurich. The Customs Officers at Calcutta airport kept a secret watch on his movements. The petitioner became conscious of being suspected by the Customs Officers. He became further apprehensive when two of his associates were subjected to thorough search by the Customs officers. Out of the fright during the course of interrogation, the petitioner suddenly desired to back to Bangkok and, if not possible, to Katchmandu without baggage being examined by the Customs at Calcutta airport. 2. The Customs officers in order to be on the safe side recorded the statements of Mrs. Tanima Datta, the I.A.A.I lady receptionist and Miss Denaz Bhesania, ground hostage of Thai Airlines, who disclosed that the petitioner, in order to avoid customs check at Calcutta airport requested for help fro...
Shiv Shankar Kapoor Vs. Amar Bose
Court: Delhi
Decided on: Aug-03-1987
Reported in: 33(1987)DLT92
H.C. Goel, J.(1) Shri Shiv Shankar, Kapoor appellant, had leased out the second floor of his house No. 19/10. Old Rajinder Nagar, New Delhi, to Amar Bose respondent for residential purpose for a limited period of three years after obtaining of the permission of the Rent Controller under the provisions of S .21 of the Delhi Rent Control Act (for short 'the Act') on August 8,1980. The respondent-tenant did not vacate the premises at the expiry of the period of three years. On October 14, 1983 the landlord filed an application against the respondent-tenant praying for the delivery of possession of the demised premises by way of execution of the order passed, under S. 21 of the Act. The tenant filed objections against the same. It was alleged that the permission granted by the Rent Controller under S. 21 of the Act was illegal and invalid as the same was obtained by the landlord's concealment of material facts and playing a fraud on the Rent Controller and the Rent Controller had passed th...
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