Delhi Court February 1990 Judgments
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Zalmay Vs. Union of India and ors.
Court: Delhi
Decided on: Feb-15-1990
Reported in: 40(1990)DLT517
P.K. Bahri, J.(1) This petition has been brought under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure, seeking quotient of the detention order dated August 1,1989. passed by respondent No. 2 under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act. 1974 (for short Cofeposa Act') with a view to preventing the petitioner from acting in any lanner provincial to the augmentation of foreign exchange. (2) Before I deal with the various contentions raised by the learned counsel for the petitioner, it is necessary to refer to the facts of the case as re evident from the grounds of detention served on the petitioner. (3) A secret information being received that the detenu who usually sits Room No. 15 of Dil Aram Guest House, Ballimaran, Delhi, has been indulging in unauthorised sale and purchase of foreign exchange and gold on large-scale, on July 18, 1989, the petitions was apprehended on the Main Ro...
Unisef Electronics India Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-14-1990
Reported in: (1991)LC81Tri(Delhi)
1. M/s. Unisef Electronics India Ltd., H-317, New Rajinder Nagar, New Delhi has filed an appeal being aggrieved from the order passed by the Additional Collector of Customs, New Delhi. On 28th July, 1986 acting on an intelligence the officers of Directorate of Revenue Intelligence, New Delhi had examined and seized 3000 kits of cassette player Model Z-108 and 2000 kits of cassette tape recorders Model AF 52 in CKD condition imported against actual users licence No. 1960167/C/X/91/D/83 and under Bill of Entry No. 403 dated 19-7-1985 and Invoice No.0520/Proforma Invoice No. ME 0646 and 0617 all dated 28th June 1985 collectively valued at Rs. 3,24,410/-. The revenue authorities were of the view that there was under valuation. The Collector in his order has observed the value as under :- "Enquiries conducted from Hongkong market revealed that the FOB price for model AF 52 of Unisef was 120 Hongkong $ per set. After deducting 10% discount, on account of import in CKD condition, the value c...
JaIn Sudh Vanaspati Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-14-1990
Reported in: (1990)(27)ECC39
1. M/s. Jain Sudh Vanaspati Ltd. had filed the above captioned appeals at serial number 1 and 3, and the Collector of Customs, Bombay, had filed the above captioned appeal at serial number 4 and a cross objection at serial number 2. The Bench vide miscellaneous order No.l35/88-C dated 9th December, 1988, in response to the importer M/s.Jain Sudh Vanaspati Ltd. 's request for the change of the name to M/s.Elephanta Oil & Vanaspati Industries Ltd. had ordered for the change of the name from M/s. Jain Sudh Vanaspati Ltd. to M/s. Elephanta Oil & Vanaspati Industries Ltd. The learned Departmental Representative had no objection to the request of the importer.2. Against Order No. S/10-175/83-A dated 20.12.83 passed by the Collector of Customs, Bombay, M/s. Jain Sudh Vanaspati Ltd. & Another (now Elephanta Oil & Vanaspati Industries Ltd.) had filed a writ petition in the Hon'ble Calcutta High Court and the same was registered as Matter No.1838 of 1983. After the filing of the...
Union of India Vs. S.P. Aggarwal and anr.
Court: Delhi
Decided on: Feb-14-1990
Reported in: 40(1990)DLT562
P.K. Bahri, J. (1) Vide impugned order dated May 28, 1980, a Metropolitan Magistrate, New Delhi, has discharged respondent No. 1-S.P. Aggarwal while he has directed the framing of charges against M.C. Arora, Manager of the hotel from whom the sample was taken which was found to be adulterated and against Aggarwal Hotels Limited which owns the Alka Hotel from where the sample of the curd was lifted. The Union of India has preferred this petition for setting aside the order the Metropolitan Magistrate by which Shri S.P. Aggarwal has been discharged. (2) The learned Metropolitan Magistrate has given the finding that no sufficient evidence has been led by the Union of India to prove that S.P. Aggarwal though a Managing Director of the said company was, in fact, in charge of and was responsible to the company for the conduct of the business of the company at the time the sample was lifted. (3) In the complaint it was mentioned that M.C. Arora, from whom the sample was taken, had described S...
Ran Singh Vs. S.S. Mannon Etc.
Court: Delhi
Decided on: Feb-14-1990
Reported in: 1990RLR199
Santosh Duggal, J. (1) [ED. facts : On 29.4.87, petitioner an S.I. (security) with wife, children and 2 relatives was after taking dinner at Hotel Satkar, Green Park, standing near the road while wife with children had gone to Pan Vendor for taking Pan Petitioner noticing some quarrel between his wife and one of the 3 boys standing at the Pan shop, went near and a brawl started. Respdt. Manan, who was on Patrol duty in a Police Jeep happened to pass that way. Seeing the commotion he took the petitioner and the boys to Police station and there asked the Duty Officer (S.I. Brijpal) to get petitioner medically examined as he was smelling liquor. After doing this and after making entries in the record, petitioner and the boys were allowed to go. Before this petitioner's wife had lodged a complaint with Duty Officer for misbehavior against the 3 boys. Petitioner claiming that he informed these facts to his boss, Additional D.C.P.(s) and finding no action he filed criminal complaint u/Ss. 32...
Satya Prakash Agnihotri Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-13-1990
Reported in: (1990)LC22Tri(Delhi)
1. Shri Satya Prakash Agnihotri, J-11/86, Rajouri Garden, New Delhi, has filed an appeal being aggrieved from the order passed by the Addl.Collector of Customs, Import Cargo, Gurgaon Road, New Delhi. Briefly the facts of the case are that the appellant is an Indian national settled in the United Kingdom and had imported one used Rolls Royce Silver Spur Car on 12th June, 1989 from M/s. Car Exchange (Guernsey) Ltd., Lower Colborne Road, St. Peter Port, Guernsey for 60,000.00.The said car was imported into India and the appellant filed a bill of entry No. 89/6748, dated 4th August, 1989 for the clearance of the car, and in support of the same had produced invoice from one M/s. Jack Barclay Ltd. wherein it was stated that the recommended price of the car was 73,081.00 and the net export price was 57,461.06 and the revenue authorities had obtained information from England to the effect that the recommended basic price of the car in question was 69,985.00 excluding all taxes that being the ...
Tibrewal Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-13-1990
Reported in: (1990)(30)LC292Tri(Delhi)
1. This is an appeal against the Order-in-Original No. 49 (4006.10) CE/87-Addl. Collr.-14/89 dated 28.2.1989 passed by the Additional Collector of Central Excise, Bhubancswar. i) held that the product "Tread Rubber" manufactured by the appellants was classifiable under Item No. 16A(2) of the First Schedule to the Central Excises and Salt Act, 1944, as it stood till 28.2.1986 and under sub-heading 4006.10 of the Schedule to the Central Excise Tariff Act, 1985 from 28.2.1986; ii) confirmed a demand for duty amounting to Rs. 69,846.85 towards Central Excise duty payable on the aforesaid product cleared from 16.8.1985 to 30.12.1986, holding that the extended period for demand of duty in terms of Section 11A of the Central Excises and Salt Act was appllicable to the case; iii) confirming the valuation of the product as set out in the show cause notice as the value for the purpose of assessment and demand of duty; iv) held that the appellants were liable to pay duty on the product at the ta...
Ugar Sugar Works Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-13-1990
Reported in: (1990)LC318Tri(Delhi)
1. M/s. Ugar Sugar Works Ltd. Ugarkhurd, District Belgaum, Karnataka, have filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Madras. The issue to be decided is: Whether regrooving of sugar mill rollers and grooving of re-shelled mill rollers amount to manufacture? The revenue authorities had classified the same under Tariff Item 68.The adjudicating authority as well as the appellate authority had taken the view that after grooving of the re-shelled shaft, the sugar mill roller emerged and the lower authorities had taken the view that grooving of re-shelled shaft amounted to manufacture.2. Shri V.D. Kale, the learned consultant has appeared on behalf of the appellant. He has reiterated the facts. In support of his argument he has cited the following judgments :- Manufacture - Repairing and reconditioning is distinct from manufacture - Reshelling of roller shafts does not amount to manufacture as envisaged under Section 2(f) of the Centr...
Sameer Leasing Co. Ltd. Sing Co. Ltd. Vs. Chairman, Central Board of D ...
Court: Delhi
Decided on: Feb-13-1990
Reported in: (1990)84CTR(Del)7; [1990]185ITR129(Delhi)
Kirpal, J. 1. The challenge in this writ petition is to the order passed under section 127(2)(a) of the Income-tax Act, 1961, transferring the income-tax proceedings of the petitioner which were pending before the Assistant Commissioner, Company Circle 3(1), New Delhi, to the Assistant Commissioner, Special Circle, Meerut. This order was passed by the Commissioner of Income-tax, Delhi III, with the concurrence of the Commissioner of Income-tax, Meerut. 2. From the record before us, it appears that on December 27, 1989, an order was passed where by the cases of 15 assesseds were transferred by the Commissioner of Income-tax, Meerut, from the Assistant Commissioner of Income-tax, Special Circle-1, Muzaffarnagar, to the Assistant Commissioner of Income-tax, Special Circle, Meerut. This order was passed under section 127 of the Income-tax Act as well as under the relevant provisions of the Wealth-tax Act and the Gift-tax Act. It is mentioned in this order that an authorisation under sectio...
Ram Kishore Vs. State
Court: Delhi
Decided on: Feb-13-1990
Reported in: 41(1990)DLT86; 1990RLR154
M.K. Chawla, J. (1) (RULE DR) Shri Mangal Singh (Public Witness -1) is a resident of E-19/46, Jagjit Nagar, Seelampur, Delhi. On the morning of 22-11-80, at about 7.15 A.M. he was going to the house of his friend Shri Mohan Lal. On the way, he found a number of persons present outside the building bearing No. G-101, Gali Shiv Mandir, Jagjit Nagar, Delhi, owned by Shri Pyare Lal. He noticed some blood lying under the main gate of the house. The main door of the house was partially open. He peeped through it and saw Shri Gopal Sharma lying dead in a pool of blood near the main gate. He knew him from before who along with his wife and children was residing there. He immediately rushed to the Police Station Seelampur and got recorded his statement, FW-1/A. (2) The Duty Officer, H.C. Mahavir Singh recorded the First Information Report, Public Witness -37/B, as it disclosed the commission of an offence punishable under Sec. 302 Indian Penal Code . The investigation of the case was entrusted ...
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