Delhi Court April 1990 Judgments

Sarla JaIn and Others Vs. Unit Trust of India

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Prithvi Raj, President: (1) Since common questions of law are involved in these two complaints, they are being disposed of by a single judgment. The complaints have been filed on the allegations that the complainants on the dates mentioned in the complaints advanced amounts mentioned in the complaints to one Shri Prem Parkash Gupta, R/o 66, Model Basti, New Delhi against the units issued by the Unit Trust of India (hereinafter called the Trust) belonging to him and also to his clients with transfer deeds over which Shri Gupta stated to have complete ownership, with full powers to pledge or sell the same at his will and discretion. The unit certificates were given as security for the loan advanced by them to Shri Prem Parkash Gupta who defaulted in the repayment of the loans advanced to him. The complainants approached the Unit Trust of India to verify the genuinness of the units pledged as security to the complainants, when news in the press appeared of shady dealings of the said Shri ...

National Aluminium Co. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(30)LC465Tri(Delhi)

1. This appeal is directed against the order dated 28-2-1989 passed by the Collector of Central Excise & Customs, Bhubaneshwar by which he had demanded differential duty of customs amounting to Rs. 57,52,056.40 on a quantity of 4996.635 MT of Steel Billets under Section 28 of Customs Act on the ground that these were not utilised as imports for their project but had been sold to others.2. The facts in brief are that the appellants after having registered their project import contract under Project Import Regulations, 1986 with Paradeep Customs for import of 5972.090 MT of steel billets cleared the same at the concessional rate of duty as project imports.The Bill of Entry was provisionally assessed and classified under Customs Tariff Heading 9801.00 as project import. Subsequently, the department found that the appellants had sold a quantity of 4996.635 MT of imported steel billets to different outside parties instead of using it in their project. A show cause notice dated 24-11-19...

Telco Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC129Tri(Delhi)

1. Since the issue involved in all the subject appeals is the same, a common order is being issued.2. Question involved in these appeals is whether the goods described as non-ferrous forgings for synchrocone imported by M/s. TELCO Ltd. are classifiable under Tariff Heading 74.03(1) or as automobile parts under Tariff Heading 87.04/06(1) while TELCO claims the assessment as shapes and sections of copper not elsewhere specified under Tariff Heading 74.03(1). The department has assessed the goods under 87.04/06(1) as parts of motor vehicles not elsewhere specified.2.1 The classification of the imported goods turns upon the Interpretation Rule 2(a) which is reproduced as below :- "2(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that art...

Nangia Construction India (P) Ltd. Vs. National Buildings Construction ...

Court: Delhi

Reported in: II(1990)BC51; [1992]73CompCas701(Delhi); 41(1990)DLT359; 1990RLR252

Mahinder Narain, J.(1) By this order, I propose to deal with an interim application bearing I.A. No. 3945 of 1989, filed by the Nangia Construction (India) Private Ltd (hereinafter called the Petitioners) in Suit No. 1375-A of 1989. (2) Suit No. 1375-A of 1989 has been filed under section 20 of the Arbitration Act. (3) The interim application I.A. No. 3945 of 1989 has been filed under action 41 read with Second Schedule of the Arbitration Act 1940, and section 151 of the Code Civil Procedure. By the said interim application, the. applicant/petitioner prays that respondent No. 1 National Buildings Construction Corporation Ltd., and respondent No. 2, the Chairman-cum-Managing Director of the National Buildings Construction Corporation Ltd., be restrained from terminating the contract which contains an arbitration clause, it is also prayed that the National Building Corporation Ltd. (hereinafter called 'the NBCC'), be restrained from encashing to bank guarantees No. NP/G/16/136 and NP/G/1...

Akhtar Ali Siddiqui and ors. Vs. Delhi Administration and ors.

Court: Delhi

Reported in: 41(1990)DLT330; [1991(61)FLR249]

B.N. Kirpal, J.(1) Rule D.B. The challenge in this writ petition is to the selection of respondent No. 4 as the Principal of the School, namely, Anglo Arabic Senior Secondary School. There are a number of contentions raised, but we are not going into them because on the admitted facts the selection is vitiated for two reasons. (2) The respondent school is an aided minority school and, thereforee, provisions of Rule 96 of the Delhi School Education Rules, 1973 are applicable. Rule 96(3)(a) stipulates the Selection Committee in case of recruitment of the head of the school. It inter alias provides that the chairman of the Managing Committee shall be one of the members of the Selection Committee. On the other hand. Rule 96(3)(b) which provides for Selection Committee in respect of appointment of a teacher (other than the head of the school) stipulates that the chairman or a number of the managing committee nominated by the chairman shall be one of the members. Reading Rule 96(3)(a) and (b...

Collector of C. Ex. Vs. U.P. Sheet and Metal Containers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)LC100Tri(Delhi)

1. This appeal by the revenue is directed against the impugned order dated 22-6-1984 passed by the Collector of Central Excise (Appeals), New Delhi, whereby he allowed the refund claim of the respondents by setting aside the order of the Assistant Collector dated 19-9-1980 (20-9-1980).2. Shortly stated the facts of the case are that the appellant submitted their refund claim for Rs. 4,696.53 relating to the clearances of Metal containers during the period 22-4-1977 to 18-8-1977 on the ground that the value of the clearance during the year 1977-78 was Rs. 31,310.20 i.e. to say less than Rs. 1,00,000/- and as such enjoy total exemption from Central Excise duty under Notification No.97/70-C.E., dated 1-5-1970. The said claim was received in the office of the Assistant Collector on 1-9-1978. However, the Assistant Collector of Central Excise, Kanpur rejected the said claim of the respondents vide his Order-in-Original dated 19/20-9-1980 holding that "Since the clearances on which the refu...

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(27)ECC304

1. This appeal has been filed against the order dated 14-9-1989 passed by the Collector of Customs & Central Excise, Rajkot by which he had ordered confiscation of a consignment of 59 rolls of cinematographic colour film (un-exposed) positive imported by the appellants under Section 111(d) & (m) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947 levying a fine of Rs. 5 lakhs under Section 125 of the Customs Act in lieu of confiscation. The Collector also in that order imposed a personal penalty of Rs. 10 lakhs on the appellants under Section 112(a)(i) of the Customs Act, 1962.Briefly, the facts are that the appellants imported a consignment as aforesaid and filed a Bill of Entry on 11-1-1989 declaring GIF value of Rs. 32,75,17.1/-. They claimed clearance of the goods under OGL Appendix 6, List 8, Part I against Serial No. 186 of the Import Policy for April 85 - March 88. They claimed classification of the goods under Heading 37.02 of t...

K.P. Abdul Khader @ Kadu Vs. Union of India and ors.

Court: Delhi

Reported in: 41(1990)DLT464

Y.K. Sabharwal, J.(1) The petitioner has been ordered to be defamed by order dated 10th August, 1989 made by the Government of Kerala under Section 3(1) of the conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 with a view to preventing the petitioner from. abutting the smuggling of gold. The said order is under challenge in this : petition. (2) The petitioner, according to averments made in the writ petition, made a representation to the detaining authority on 19th August 1989, inter-alia, asking for supply ef certain. documents and requesting the detaining authority to revoke the order of detention. The petitioner made another representation on the same date to the Central Government, inter-alia, seeking revocation of the order of detention. Both the representations were sent through Superintendent, Central Prison, Trivandrum. The second representation was addressed to the President of India. One of the grievance made in this petition is that the repres...

Shakti Insulated Wires (P) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(49)ELT554TriDel

1. This is an appeal against the order dated 21-7-1982 passed by the Collector of Central Excise (Appeals) Bombay by which he had upheld the order of the Assistant Collector of Central Excise, 'R' Division of Bombay Central Excise Collectorate. The facts in brief are that the appellants manufacture electric wires and cables classifiable under Item 33-B of Central Excise Tariff. They filed price lists in the Form Part-I for their sales to wholesale dealers. Subsequently, they also filed price lists in Form Part-II on the ground that they are covered by the proviso to Section 4(l)(a) of the Central Excises & Salt Act, 1944. This form in Part-II is for determination of value under Section 4 of the Central Excises & Salt Act, 1944 for excisable goods for sale to classes of buyers not being related persons. The Assistant Collector held in his order that the contracts which were the basis for the price lists in Part-II filed by the appellants, had been executed with the wholesale de...

Popular Jewellers Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1991)(52)ELT399TriDel

1. This is an application under Section 81-A(2) of the Gold (Control) Act, 1968 for rectifying mistake apparent from the record in the Order-in-Appeal passed by the Tribunal in its Order No. A/2 to 9/87-NRB, dated 31-12-1986. In that order the Tribunal after considering the submissions made before it and the evidence on record inter alia confirmed the confiscation of five necklaces weighing 254 gms with an option to redeem the same on payment of redemption fine of Rs. 1000/- in lieu of confiscation. With respect to another quantity of ornaments weighing 438.300 gms, old ornaments weighing 13 gms and Suhan weighing 20 gms, the Tribunal modified the absolute confiscation ordered by the Collector of Central Excise, New Delhi in respect of that quantity of ornaments and gave the option to the applicants to redeem the same on payment of a redemption fine of Rs. 15,000/- in lieu of confiscation. The Tribunal also confirmed the penalty imposed under the Gold (Control) Act on the applicants. ...