Delhi Court December 1988 Judgments
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Oswal Spinning and Weaving Mills Vs. Collector of Customs and Calcutta
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-15-1988
Reported in: (1989)(21)LC125Tri(Delhi)
1. The case in hand is remanded by the Hon'ble Supreme Court vide its Majority Judgment dated April 19, 1988 passed in Civil Appeal No. 4102 of 1984 with the following observations and directions- 19 bales, as alleged, appear to be missing and 39 bales are said to be available. The appellants have contended that the goods has not been properly preserved and parts of some of the bales have been taken out to be made into independent bales. These allegations have not been accepted by the respondent No. 1. Respondent No 2 has totally denied any liability in the matter. In case it is ultimately found that the Customs authorities by themselves have the total liability to account for the goods or in case their liability in that behalf has to be shared by the Calcutta Port Trust and even though one or both are liable to I account for the goods and they fail to do so, in what manner the appellants would in such eventuality be compensated are matters which require factual consideration and woul...
Basudev Banik Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-15-1988
Reported in: 37(1989)DLT186
P.K. Bahri, J.(1) The petitioner, who has been detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for shore 'COFE- Posa Act') vide order dated May 23, 1988. passed by respondent No. 2 with a view to prevent him from engaging in transporting smuggled golds, has filed the present petition under Article 226 of the Constitution of India seeking quotient of the said order. (2) Facts leading to the passing of the order, in brief, are that the Directorate of Intelligence' Officers at Calcutta collected some secret information that one Gopal Banik of Calcutta would be receiving smuggled gold on March 26, 1988, at 4 P.M. near Manichktalla Crossing on Acharyya Prafulla Chandra Road, Calcutta and thus, a raiding party was organized and the petitioner and Gopal Banik were apprehended while the petitioner had passed on packet containing three pieces of gold bars of foreign origin weighing 10 tolas each, to Gopal Bank. After recordin...
Indian Farmers Fertilizers Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-14-1988
Reported in: (1989)(22)LC353Tri(Delhi)
1. This is an appeal against the order of Collector of Central Excise, Allahabad demanding duty from the appellants in respect of 26.940 K.L.of raw-naphtha consigned to them by M/s. Indian Oil Corporation, Gujarat Refinery, Jawahar Nagar on payment on concessional rate of duty in terms of Notification 187/61-C.E., dated 23-12-1961 as amend from time to time for not satisfactorily accounting for the same in terms of Rule 196 of the Central Excises and Salt Act and rules. The appellants hold a L-6 licence under Rule 192 of the Central Excise Rules and the concessional rate of duty under the said notification was contingent upon their following the Chapter X Procedure.The proceedings were initiated by issue of a show-cause notice dated 23.7.81 stated to have been received by the appellants on 14.10.81.Paras 1 & 2 of the show-cause notice, for convenience of reference, are reproduced below: "Whereas, it appears, on consideration that there is no evidence to prove that loss of 26.940 K...
Jay Shree Tea and Industries Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-13-1988
Reported in: (1989)(21)LC80Tri(Delhi)
1. M/s. Jay Shree Tea & Industries Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Calcutta. The appellants had lodged a refund claim against Bill of Entry No. 1-644 dated 16-4-1981. The Assistant Collector had rejected the refund claim and the Collector of Customs (Appeals) had confirmed the findings of the Assistant Collector on the ground that the refund claim was time barred under Section 27 of the Customs Act, 1962. Being aggrieved from the aforesaid order the appellants have come up for an appeal to this Tribunal.2. Shri D.N. Mehta, learned advocate has appeared on behalf of the appellants. He has stated that the appellants had applied for the refund on the basis of the information received from the Assistant Collector of Customs, for Appraisement Gr. V., Customs House, Calcutta vide their letter F. No. IAD R/M-1017/81 dated 12/15-10-1981. This letter was received by the appellants on 20-10-1981 and the appellants are ent...
Lab India Chemicals and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-12-1988
Reported in: (1989)(20)ECC19
1. At the out-set, the Bench heard the request for condonation of one day's delay in filing the Appeals Nos. C-412 & 413/86-B2 of M/s. Shah Trading Corporation. The delay was due to postal transit. The request for condonation was not opposed by the learned representative of the department. The Bench condoned the delay and took these two appeals on record.2. Coming to merits, the common point of dispute in these 14 appeals is whether Scalp Vein Sets (winged infusion sets) were entitled to the total exemption from customs duty under Notification No. 208-Customs, dated 22-9-1984. This notification gave full exemption to certain specified Life-Saving drugs and equipments. The entry relevant for our purpose in this notification reads as - An identical entry appeared in the Import Trade Control Policy - Open General Licence also.3. The appellants brought to our notice that the point at issue already stood settled by the following two judgments of this Triubunal:Unival Surgical Traders v...
Indian Turpentine and PrsIn Company Limited Vs. Pioneer Consolidated C ...
Court: Delhi
Decided on: Dec-11-1988
Reported in: [1988]64CompCas169(Delhi)
Ranganathan, J.1. This is a petition for winding up under section 433, clauses (e) and (f), read with section 439, of the Companies Act, 1956. The petitioner is the Indian Turpentine and Rosin Co. Ltd. (hereinafter referred to as 'the ITR') in which about 80 per cent. of the shares are held by the Government India. The ITR seeks the winding up of the respondent M/s. Pioneer Consolidated Co. of India Ltd. (hereinafter referred to as 'the PCC'). It may be mentioned here that at one time both the ITR and PCC belonged to the same group of persons but subsequently ITR has been taken over by the Government of India. 2. The petitioner's case is this : By an agreement dated March 1, 1974, the petitioner company appointed the PCC as its sole selling agents for the sale of its products in certain territories in India. This agreement was for a period of 5 years but subsequently it was extended till August 31, 1979. It is common ground that the agreement came to an end on August 31, 1979. Under th...
Commissioner of Income-tax Vs. Basti Sugar Mills Co. Ltd.
Court: Delhi
Decided on: Dec-09-1988
Reported in: [1989]178ITR216(Delhi)
1. The commissioner of Income-tax has filed this petition under section 256(2) of the Income-tax Act, 1961, for directing the Tribunal to state a case and refer the following questions to this court for its opinion : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in upholding the order of the Commissioner of Income-tax (Appeals) reducing the disallowance of Rs. 1,20,000 representing salary to the managing director to Rs. 48,000 and thereby giving a relief of Rs. 72,000 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in deleting the addition of Rs. 23,95,403 representing the excess sugar price realised by the assessed by following their order for earlier years which has not been accepted by the Department 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct bot...
Richpal Vs. State (Delhi Administration)
Court: Delhi
Decided on: Dec-09-1988
Reported in: 37(1989)DLT104
P.K. Bahri, J. (1) The appellant, who has been convicted for an offence punishable under Section 18 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'NDPS Act) for being found in possession of 2,500 kgs of opium on November 13, 1986, at about 4.40 P.M. at Chowk Barafkhana, Subzi Mandi, vide judgment dated November 20, 1987 and sentenced to undergo rigorous imprisonment for ten years and to pay a tine of Rs. 1.00,000 (one lakh) as per subsequent order dated November 21, 1987, by Shri Jaspal Singh, Additional Sessions Judge, Delhi, has come up in appeal challenging his convection and sentence. (2) Si Ved Parkash, when posted at Police Station Subzi Mandi, was patrolling the area accompanied by Constable Onkar Singh (Public Witness 2), Constable Jai Parkash and Constable Bhagirath had reached Indira Market at about 4.30 P.M. he is stated to have received a secret information to the effect that one person in possession of opium would be coming from the side of Mori Ga...
Moh. Mian Vs. State
Court: Delhi
Decided on: Dec-08-1988
Reported in: 1989(1)Crimes453; 37(1989)DLT35
P.K. Bahri, J.(1) This appeal has been brought against the order dated February 5, 1987 of ShriS.N. Kapur. Additional Sessions Judge by which he convicted the appellant of an offence under Section 376, I P.C. and sentenced him to undergo 10 years rigorous imprisonment and a fine of Rs. 2 000.00 and in case of default of payment of fine to further undergo rigorous imprisonment for one year. The story of the prosecution in brief is that on March 31, 1985, at about 3 P.M. Public Witness -3 and P W-4 i.e. Tanglu Ram and his wife Nita Devi were watching the T.V. programme at the house of their neighbour in Basti Bara Hindu Rao. They are residents of 7815/21 of that area. Their young daughter aged about 2 years was stated to be playing in the lane at that time. The parents came out to find their daughter and she was not found in the lane and hearing her cries from the room of the first floor of House No. 7815/26. they are stated to have witnessed the appellant committing rape on their young ...
O.P. Bhartia Vs. Canara Bank and ors.
Court: Delhi
Decided on: Dec-07-1988
Reported in: 37(1989)DLT257; 1989(16)DRJ237
S.S. Chadha, J. (1) The two F. A. 0s. (OS) 72/88 & 97/88 arise out of the judgment dated May 27, 1988 of the learned Single Judge of this Court and are disposed of by the common judgment.(2) The facts in brief are these. Canara Bank (hereinafter referred to as the Bank) filed suit No. 1793/84 on October 31, 1984 against M/s Fibre Processors Pvt. Ltd. (hereinafter referred to as the Company) and others for the recovery of a sum of Rs. 11, 98, 449.72 together with interest etc. The Bank filed yet another suit on October 31, 1984, being suit No. 1810/84 for the recovery of a sum of Rs 49,32,803.61 with interest. It was alleged in this suit that the Company bad for the grant of loaning facilities and to secure repayment of the loans had executed several documents and hypothecated the plant and machinery of the factory of the Company, raw materials and finished goods etc. In favor of the Bank and the Bank is entitled to recover its dues from the hypothecated plant, machinery, raw materials ...
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