Delhi Court September 1988 Judgments
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Shagoon Emporium Vs. Income-tax Officer.
Court: Delhi
Decided on: Sep-07-1988
Reported in: (1989)33TTJ(Del)75
ORDERPer Shri Anand Prakash, Accountant Member - This appeal is directed against the imposition of penalty of Rs. 1,24,050 in respect of assessment year 1975-76 in terms of section 271(1) (c) of the Income-tax Act, 1961. Before we take up the various rival contentions raised before us, it would be convenient if we note the facts of the base.2. The assessed is a firm deriving income from the purchase and sale of handicrafts, ivory goods etc. in its show room situated in Hotel Oberoi Continental, New Delhi. The accounting period of the assessed-firm for the asstt. year 1975-76 ended on 31-3-1975. The following four persons were its partners in the aforesaid previous year :1. Shri R. P. Oberoi2. Smt. Shila Oberoi3. Sh. Yashpal Oberoi4. Sh. Harish OberoiThe assessed filed its original return of income on 31-10-1975 declaring the following trading account and gross profit :-Opening Stock :71,703.37Sales646,237,30Purchases :584,069.76Closing Stock220,150.00Gross Profit :210,614.17 866,387.30...
Virendra Kumar Ratanchand Vs. Collector of Customs (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-06-1988
Reported in: (1989)(21)LC359Tri(Delhi)
1. This appeal arises out of and is directed against the order-in-original bearing No. 5/83 (Collector) dated 28/3/1983 passed by the Collector of Customs (P), Bombay. On 26.10.1982 on secret information, the Gold Control Officers searched the licensed premises of the appeal Shri V.R. Banthia. They verified the statutory records and also the physical stock. The verification resulted in excess of 2555.995 gms. of new gold ornaments which were not accounted. The statement of the appellant was recorded. The appellant while admitting the said quantity was unaccounted stated that due to festival season his many customers had given their ornaments for making them new. But he had neither issued any voucher nor kept the account of the same in his GS - 11 register. He also stated that he had not conducted stock-taking of gold ornaments lying in his premises. His further statement was recorded on 23.11.1982 in which certain documents seized from his premises were confronted and he had also cont...
Collector of C. Ex. Vs. General Cement Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-06-1988
Reported in: (1989)(39)ELT76TriDel
1. The respondents claimed exemption from duty on the PCC Poles manufactured by them and falling under Tariff ltem.68 on the ground that these goods were covered by Notification No. 105/80 as amended by Notification No. 48/81 -CE. According to the Notification as amended one of the conditions was that the sum total of the value of the capital investment made from time to time on the plant and machinery installed in the industrial unit in which the goods are manufactured is not more than Rs. 20 lakhs. The respondents declared the value of the plant and machinery, pumps and motors, steel pipes and fittings at 19,67,866.61. The Assistant Collector added the cost of a crusher estimating its value at Rs. 50,000/- whereby the respondents became ineligible to the concession, the value of the plant & machinery having been held to exceed Rs. 20 lakhs. Aggrieved, they filed an appeal to the Collector (Appeals) who in the impugned order allowed the said appeal taking into consideration a Boa...
Kailasho Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-06-1988
Reported in: 36(1988)DLT178
Charanjit Talwar, J. (1) The impugned order in the present petition was passed on 5th March, 1988 with a view to preventing the petitioner from engaging in transporting smuggled goods. The grounds of detention of the same date served on the petitioner Smt. Kailasho while she was in judicial custody in the Central Jail. Amritsar rely on the statement made by her on the 4th February, 1988, wherein it is alleged that she had admitted her guilt. That statement was recorded under Section 108 of the Customs Act, 1962. (2) The further reliance in the grounds is on the inculpatory statement made by her co-detent Narinder Kumar, which statement was also recorded on 4th February, 1988. (3) It is averred in paragraph 4 of the petition that Narinder Kumar, the co-detent retracted his statement by writing a complaint to the Chairman, Customs and Central Excise, Government of India on 10th February, 1988. The copies of this complaint were sent to the Secretary, Ministry of Finance, Government of Ind...
Narinder Kumar Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-06-1988
Reported in: 36(1988)DLT340
Charanjit Talwar, J. (1) The petitioner Narinder Kumar was detained by an order of the 5th March, 1988 under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as the Cofeposa Act) with a view to preventing him from dealing smuggled goods otherwise than by engaging in transporting or concealing or keeping smuggled goods. The impugned order was passed by the Joint Secretary to the Government of India, specially empowered under the Act. The grounds of detention also dated the 5th March, 1988 served on the petitioner while he was in judicial custody in Central Jail, Amritsar show that the detaining authority has relied on the petitioner's statement dated the 4th February, 1988, recorded under Section 108 of the Customs Act, 1962. (2) The petitioner alleges that vide letter of the 10th February, 1988 addressed to the Chairman, Customs and Central Excise, Government of India, Ministry of Finance, New Delhi and copie...
Bhartia Electric Steel Company Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-05-1988
Reported in: (1989)(19)ECC56
1. The appellants were working under valuation procedure prescribed in exemption Notification No. 120/75-Central Excises, dated 30-4-1975 and paying duty on the basis of their invoice value. They manufactured bogies and supplied them to the Indian Railways. The Wheels and Axles used in the bogies had been supplied to the appellants free of cost by the Railways. The appellants did not include the cost of Wheels and Axles in their invoice value on the basis of which they had assessed the Central Excise duty. The lower authorities have held that the cost of Wheels and Axles, which formed part of the bogies, was includible in the assessable value and hence they have confirmed the demand for differential Central Excise duty amounting to about Rs. 6,800/-.2. The appellants relied on the judgment of the Hon'ble Calcutta High Court in the case of . Burn Standard Co. v. Union of India -1988 (17) E.C.R. 737 (Cal.) according to which the cost of materials and components supplied free by the cust...
Ram Nath Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-05-1988
Reported in: 1989(16)DRJ101
Charanjit Talwar, J. (1) By this petition, the petitioner Ram Nath who was at the relevant time a Lans Naik in the Indian Army, challenges his conviction by a Summary Court Martial held on 2nd March, 1988. By the order of the same date, the petitioner was sentenced as follows : '(A)To suffer rigorous imprisonment for twelve months. I direct that the sentence of rigorous imprisonment shall be carried out by confinement in Civil Jail. The accused is recommended Division C or Iii while undergoing sentence in civil prison. If there are only two divisions of prisoners, the accused is recommended Division B or II. (b) To be dismissed from service.'(2) The Summary Court Martial was held by the Commanding Officer of the petitioner. Col. M.C.Sebastinl. The petitioner was tried for offences under Sections 40(a) and 48 of the Army Act. The Charge Sheet dated the 25th February, 1988 reads as follows : 'THE accused No. 14530746K Skp (L/NK) DVR(MT) Ram Nath, 6006 Indep Armed Wksp, is charged with : ...
Ahmed Raza Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-05-1988
Reported in: ILR1988Delhi603
Malik, J.(1) The petitioner has challenged the detention order passed by the Joint Secretary to the Government of India, under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (as amended) on 3rd of March 1988. This order was passed with a view to preventing the detent from smuggling of goods.(2) This in turn was based on an incident dated 10th of December 1987 when the petitioner arrived at Calcutta Airport from Bangkok and opted for red channel turn declaring the dutiable articles in his possession. Nothing was recovered from the petitioner. The case set up by the authorities is that there persons, namely, Tashi Lama, Abdul Salam and one A. J. Alliew also landed at Calcutta Airport on the same flight. All the three of them checked in at Green Channel and the customs authorities on search recovered 1277 grams of gold from Tashi Lama. 617 grams of gold from Abdul Salam and 767 grams of gold from A. J. Alliews. This was concealed in i...
SharafuddIn Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-05-1988
Reported in: 36(1988)DLT354
M.K. Chawla, J. (1) On April 14, 1986, one Shri K.T. Mohd. Ibrahim of Chowghat, Trichur District, landed at Trivendrum airport from Abu Dhabi by Air India flight no. AI-921. After health and immigration clearance, he gave and signed a declaration informing that he is carrying goods of the total value of Rs. 8390.00 . He was asked by the Customs Officer whether he was in possession of any gold, gold ornaments or any other good in excess of what he has declared. He answered in the negative. On suspicion, his baggage was examined. As a result, two gold biscuits concealed in two 'sovereign king size cigarette packets using adhesive tapes were recovered. The examination of his Hitachi Vcr resulted in the recovery of six gold's biscuits pasted with adhesive tapes. The total weight of the 8 gold biscuits was found to be 928 grams and its market value was assessed at Rs. 2, 04.880.00 . He did not produce any documentation for licit importation of the 8 gold biscuits, recovered from his baggage...
Shri Raj Kumar Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1988
Reported in: (1989)(21)LC87Tri(Delhi)
On 20.4.1982, the Central Excise Preventive party conducted the search of shop and residential premises of appellant herein. As a result of search ornaments weighing 17.350 gms. were recovered from the shop and gold in primary form weighing 28.600 gms. was recovered from the residential premises in the presence of independent witnesses. The gold raini recovered from the residential premises was found concealed in a sewing machine whereas ornaments recovered from the shop were packed in a Dabbi lying in the counter. The primary gold and ornaments were seized by the officer on the reasonable belief, in the absence of non-possession of gold dealer's licence or gold smith certificate or any other lawful evidence for possession thereof that they were liable to be confiscated under Section 71 of Gold (Control) Act, 1968 (hereinafter refer to as the Act). The appellant herein also admitted the recovery of primary gold and ornaments in his written statement in the presence of witnesses. A sho...
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