Delhi Court April 1989 Judgments
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A.K. Kohli and anr. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1989
Reported in: (1989)(24)LC41Tri(Delhi)
1. Both these captioned appeals are directed against the impugned order-in-original passed by the Collector of Customs, New Delhi, whereby he has ordered the confiscation of the imported consignment with an option to redeem the same on payment of a redemption fine of Rs. 1,00,000/- in addition to the duty payable on the consignment at the assessable value of Rs. 1,42,080/- and also imposing personal penalty of Rs. 1,00,000/- upon the appellant Shri A.K. Kohli, proprietor of the appellant firm M/s. Sandeep Industries.2. Factual backdrop: In pursuance of intelligence that the appellants M/s. Sandeep Industries, New Delhi were indulging in gross under-valuation of component parts of electronic typewriters for manufacture/assembly of electronic typewriters with a view to evade Customs duty, the officers concerned searched their business premises on 7.10.1985 and as a result thereof a large number of incriminating documents were recovered and seized. Simultaneously a close watch was also k...
Miss. Shakun and Another Vs. Delhi Administration, Delhi
Court: Delhi
Decided on: Apr-28-1989
Reported in: 1990CriLJ525; 38(1989)DLT376; 1989(17)DRJ112
ORDER1. Petitioner 1, namely, Miss. Shakun, a Sales Supervisor in M/s. Modern Bazar, Shop No. 49, Basant Lok Shopping Centre, Vasant Vihar, New Delhi, and Vishwant Kumar, petitioner 2, the proprietor thereof, were prosecuted for offences under S. 2(ix)(k), Prevention of Food Adulteration Act, 1954 (hereinafter referred to as the 'Act') on a complaint having been filed in the Court of the Metropolitan Magistrate under the provisions of S. 7/16 of the Act on the allegation that on 22nd April, 1983 at about 3.30 p.m. Food Inspector Jit Singh purchased a sample of Supari from the said shop, for analysis, in accordance with the provisions of the Act and the rules framed there under which was kept stored/exposed in the above premises for the purposes of sale, and this sample was found to be adulterated as well as misbranded on analysis by the Public Analyst in report dt. 19th May, 1983. 2. The petitioner in Criminal Revision No. 47/89, Sat Narain Kabra, was prosecuted as proprietor of M/s. J...
Khial Asghar Vs. Union of India and Others
Court: Delhi
Decided on: Apr-28-1989
Reported in: 1990CriLJ1; 38(1989)DLT325; 1989(17)DRJ90; 1989(24)LC770(Delhi)
ORDER1. This writ petition filed under Arts. 226/227 of the Constitution of India read with S. 482 of the Code of Criminal Procedure, seeks issuance of writ of habeas corpus or any other appropriate writ, order or direction, as the petitioner is under detention, pursuant to an order passed on 6th July, 1988 invoking the provisions of S. 3(1) of the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Ordinance (hereinafter referred to as the 'Ordinance'). 2. The facts in brief in so far as they are relevant to this case are that on receipt of specific intelligence by Narcotics Control Bureau at New Delhi to the effect that some Dutch nationals were likely to smuggle heroin out of India on 6th April, 1987, a surveillance was kept at the IGI Airport, New Delhi. On 6th April, 1987, one person named Ali Bocus Rahmat Ali holding Netherland passport was apprehended and found in possession of 2 kgs. heroin contained in his baggage, and he was placed under arrest. In the...
The Statesman Ltd. and anr. Vs. Union of India and ors.
Court: Delhi
Decided on: Apr-28-1989
Reported in: 38(1989)DLT160
N.N. Goswamy, J. (1) The challenge in this petition is to be action of the respondents, particularly of New Delhi Municipal Committee, in not dealing with and sanctioning the building plans submitted by the petitioner-com- pany (2) The petitioner No. l.theStatseman Limited, hereinafter referred to as 'the company' publishes the newspaper 'The Statesman' from Calcutta and Delhi. The Company holds I lease in perpetuity of plot No. 18, Barakhamba Road, New Delhi, where its present offices and press premises are located since 1930. In May 1980 the Company submitted plans to Ndmc for development of its property in line with buildings constructed by other major newspapers. The Land & Development Office under the Ministry of Urban Development, respondent No. I, levied an additional premium of Rs. 63,40,918.00 for a total construction of 1.62,000 sq. ft. of Far area. The Company accepted the additional levy and with the approval of the Land & Development Office made the entire payment in Insta...
Steel Tube Products Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-27-1989
Reported in: (1989)(25)LC261Tri(Delhi)
1. This is an appeal against the order of Collector of Customs, Cochin.Brief facts of the case are that the appellants sought clearance of 103 coils of galvanised steel declaring the same as defective coils with a declared weight 379.85 MT. The value for assessment purposes declared for the same was Rs. 10,04,550.22 P. The goods were imported from Japan while the invoice covering the goods is from a party in London. The licence under which the goods were sought to be cleared is an REP licence issued in the name of one M/s Ganpathy Exports Limited, Calcutta and the same was transferred in the name of M/s National Engineering Works, Bhopal with an endorsement under para 148 of the Import Policy. The import by the appellants was under the letter of authority issued in their favour by M/s National Engineering Works, Bhopal. A doubt was entertained by the Cochin Customs authorities regarding the licence and the enquiries of the said authorities revealed that some action was contemplated ag...
Shri Ram Fibres Limited Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-27-1989
Reported in: (1989)(23)LC513Tri(Delhi)
1. The facts in this case are that on 17-6-83, appellants intimated the department that they proposed to pay Excise duty on Tyre Cord Fabrics (un-processed) under protest. On 2-5-1984, a Show Cause Notice was issued to the appellants that by virtue of Notification No. 156/83-CE dated 21-5-1983, it was quite clear that unprocessed Tyre Cord Fabrics attracted additional duty of excise @ Rs. 4/- per Kg. and that, therefore, they had no valid reasons for payment of duty of excise under protest. Appellants were, therefore, asked to show cause as to why the payment of duty under protest should not be vacated.2. In the orders passed by the Assistant Collector, it was held that M/s. Shriram Fibres had not initiated any redressal proceedings in regard to the assessment of the fabrics in respect of which they proposed to pay duty under protest and the payment of additional excise duty @ Rs. 4/- per Kg. on un-processed tyre cord fabrics under Tariff Item 22 was correct in law in terras of Notifi...
income-tax Officer Vs. Dalmia Dairy Industrses Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-27-1989
Reported in: (1989)31ITD549(Delhi)
1. These are cross appeals by the Revenue and the assessee respectively arising out of the assessee's assessment for asst. yr. 1982- 83. We have heard the learned Departmental Representative and the learned counsel for the assessee and have perused the material placed before us. 1. The CIT(A) was not correct in law and on facts in directing the ITO to recompute the interest income and assess the same only on the basis of accrual, leaving out accrued income of earlier year(s) received this year; when the assessee has not accepted the accrual basis decision of preceding years and itself offered for taxation accrual income of earlier year(s) received this year. Moreover, the assessee has not prayed for such a relief in its grounds of appeal as preferred before the CIT (A).In the assessee's appeal also, ground No. 1 is on the same point and is as under: 1. For that the learned CIT(A) has erred in law in rejecting the contention of the appellant company that interest on some of its fixed d...
Commissioner of Income-tax Vs. Electric Construction and Equipment Co. ...
Court: Delhi
Decided on: Apr-27-1989
Reported in: [1990]185ITR651(Delhi)
Leila Seth, J.1. By this application under section 256(2) of the Income-tax Act, the Commissioner of Income-tax is praying that the Tribunal be directed to state a case and refer the following two questions of law for the opinion of this court : '(i) Whether the Income-tax Appellate Tribunal was correct in law and on facts in holding that expenses incurred on account of tea, refreshments, lodging expenses, etc., under the head 'General charges' are not of the nature of entertainment and thereby deleting the disallowance of Rs. 8,209 (ii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in holding that there was no underestimate of income for the purpose of levy of interest under section 216 and thereby further holding that the assessed is not liable to be charged with interest under section 216 ?' 2. The relevant assessment year is 1973-74. 3. Mr. Aggarwal concedes that, on the facts and circumstances of the case, question No. (i) is a question of law and direc...
The National Institute of Immunology Vs. Municipal Corporation of Delh ...
Court: Delhi
Decided on: Apr-27-1989
Reported in: 38(1989)DLT426; 1989(17)DRJ68
M.K. Chawla, J.(1) The petitioner, the National Institute of Immunology claims to be a charitable society. It was established with the following amongst other objects :- '(A)to undertake, aid, promote, guide and co-ordinate research of a high calibre in basic and applied immunology ; (B)to provide and promote effective linkage on a continuing basis between various scientific and research agencies/laboratories and other organisations working in the country in the field of immunology, 'vaccine development' and related areas. It is the case of the petitioner that with a view to fulfilll its objects, the society has been receiving grants in aid and voluntary contributions from the Government of India ; through Department of Science; the Indian Council of Medical Research ; International Development Research Centre of Canada ; family planning foundation ; United Nations Development Programme ; Rockefeller Foundation, etc. The society has also been provided with about 15 acres of land in J...
Durgapur Steel Plant Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-26-1989
Reported in: (1989)(23)LC617Tri(Delhi)
1. The issue in this matter pertains to interpretation of Notification No. 121/62, dated 13-6-1962 and Notification No. 75/84, dated 1-3-1984.This notification exempts 'Tar' falling under Item 11 of Central Excise Tariff. Appellants contend that pitch creosote oil mixture manufactured by them would be entitled to the benefit of these two notifications, which grant exemption to tar. In support of their claim, appellants refer to Central Excise Tariff Entry 11(5), which reads as follows: "Tar distilled from coal or lignite and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal Tar distillation products." The appellant's case is that for purposes of interpretation of what is covered by the word 'tar' as used in the relevant notifications re-course should be had to the relevant Central Excise I ariff entry. The department, on the other hand, interprets the notification strictly and holds that the word 'tar' as used in the relev...
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