Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)LC200Tri(Delhi)
1. This appeal arises from the order passed by the Commissioner (Appeals) ordering absolute confiscation of seized goods and Indian Currency of Rs. 50,950/- and also imposing personal penalty of Rs. 4,000/- under Section 112 of the Customs Act, 1962. The show cause notice states that on the basis of a specific information that the appellant is engaged in the smuggling of foreign made goods and upon proper verification of information, that smuggled goods are kept secretly in his residence at 128-A, Alopibagh, Allahabad. A search warrant was issued under provisions of Section 105 of Customs Act. On reaching the premises at 8 A.M. on 21-6-1994, the premises was found locked. Enquiries from the local residents revealed that the residence was open in the morning and a relative of Shri Pradeep Kumar Singh was staying there. The officers waited in vain till about 12.30 P.M. and nobody turned up, therefore the lock was broken and opened in the presence of two witnesses and the search was made...
Tag this Judgment!Court : Delhi
Reported in : (1998)61TTJ(Del)656
ORDERB.M. Kothari, A.M .This appeal by the revenue is directed against the order passed by the Commissioner(Appeals) on 4-12-1991 for assessment year 1988-89.2. The revenue has raised the following grounds in this appeal :'1. On the facts and in the circumstances of the case :The learned Commissioner (Appeals) has erred in deleting the addition of Rs. 2,19,15,387 being the valuation on account of work-in-progress in respect of equipment supply.The learned Commissioner (Appeals) has erred in deleting the addition of Rs. 1,58,30,000 in respect of inland transportation.The learned Commissioner (Appeals) has erred in holding that the claim of the assessee-company in respect of construction of bridges amounting to Rs. 1,17,21,284 is of revenue nature.The learned Commissioner (Appeals) has erred in allowing the head office expenses amounting to Rs. 3,86,16,155 in accordance with the provisions of Article III of the avoidance of double taxation agreement with Japan.The learned Commissioner (A...
Tag this Judgment!Court : Delhi
Reported in : 1998IIAD(Delhi)781; 1998CriLJ1863; 72(1998)DLT363; 1998(45)DRJ43
ORDERA.K. Srivastava, J.1.This is a petition under Section 482 of the Code of Criminal Procedure for quashing the summoning order dated 23.11.1995 against the petitioner. The facts which appear to be from the record are that respondent No.1 Ramesh C. Bansal lodged a complaint before the concerned Magistrate alleging that two persons, namely, Narender Kapoor and Pramod Adlakha committed offences under Sections 499/500 IPC by making public letter dated 12.1.1990 (Annexure A). After recording of the statement the learned Magistrate has by the Impugned order summoned the aforesaid two accused persons. 2. On scrutiny, it is to be found that though the letter was on the letter head of Adlakha and Associates of which the petitioner is a partner but it is signed only by Pramod Adlakha. In the statement given by the complainant under Section 200 of the Code of Criminal Procedure it is to be found that no averments were made against the petitioner Narender Kapoor. Only this much is stated that a...
Tag this Judgment!Court : Delhi
Reported in : [1999]95CompCas362(Delhi); 1998(44)DRJ748; (1998)119PLR11
Usha Mehra, J.1. The appellant, New India Assurance Company Ltd., has assailed the order of the Motor Accidents Claims Tribunal (in short 'the Tribunal') primarily on the ground of its limited liability.2. According to the appellant, the Tribunal erroneously awarded the amount in excess of the statutory liability. The Tribunal also ignored the certificate of insurance produced by the appellant which fully proved that the liability of the insurance company was limited.3. In order to appreciate the challenge to the award by the appellant, the brief facts of the case are that on January 3, 1987, at about 10.45 a.m. Dr. Geeta Ram Sharma, aged about 58 years, was going on his moped. When he reached at T-Point at Wazirabad Road, Maujpur Road Crossing, Truck No. DBL-3744 driven rashly and negligently came from behind and hit his moped. As a result of this accident, Dr. Geeta Ram Sharma fell and the truck ran over him killing him on the spot. The deceased was a lecturer. He was drawing a salar...
Tag this Judgment!Court : Delhi
Reported in : 1998IIAD(Delhi)706; 72(1998)DLT783; 1998(45)DRJ36
ORDERS.N. Kapoor, J.1. In this case the interest is being claimed in two forms: (i) 36% as discount charges on two bills of exchange and (ii) 36% per annum, future and pendente lite interest as is evident from paras 15, 17 and relief clauses (a), (b) and (c) of the plaint. Besides, it appears that the suit has been filed against defendant No. 2, the Chairman & Managing Director of the defendant company and defendant No. 3, the other company without there being any agreement about interest between the plaintiff and these two persons.2. It appears that this part of the agreement is itself unconscionable and is opposed to the underlying public policy not to allow exorbitant rate of interest as is evident from Illustration (b) of Section 19A of the Contract Act deeming provisions in proviso to Section 34 CPC itself and Section 80 Negotiable Instruments Act, Art. 39(c) of the Constitution, and lack of any precedent awarding interest over and above the rate at which moneys are lent by banks ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(104)ELT104TriDel
1. This appeal arises from the Order-in-Appeal, dated 5-10-1995, passed by the Commissioner confirming the order of Additional Collector rejecting the grant of Modvat credit in respect of few items like flanges, linner, adopter, silicone oil, solder, hipolene and cap-locks.The appellants have filed a Modvat declaration on 3-7-1992 under a General description of the Tariff Item like 'other articles of iron and steel'. However, the entire sub-headings under which the respective items fall has been shown, so also, for example, 'copper and articles thereof wherein large number of sub-headings have been shown but without indicating the articles. Likewise, they have mentioned 'nickle and articles thereof and in the sub-heading they have given the various sub-headings under which the articles would fall. This was again followed by another declaration, dated 16-10-1992, wherein they have specifically named all the articles which would fall under the respective sub-headings. This declaration o...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(103)ELT40TriDel
1. When the matter was called none appeared on behalf of the appellants. However, they requested to decide the case on merits.Accordingly, we proceed to pass this order after hearing Shri D.S.Negi, learned SDR for the Revenue.2. The dispute is in respect of free clearance of goods for free replacement as per warranty/guarantee clause. According to the party, while replacing the goods as per guarantee clause some parts were supplied freely on which no duty is payable. The contention of the party is not sustainable since the goods are liable to duty at the time of clearance irrespective of warranty clause and this position has been properly analysed by the Collector (Appeals) in his order. Last para of his order is as under :- "I have considered the matter and the submissions made by the appellants during the hearing and those submitted thereafter as per direction. It is seen from the copies of contracts /orders that the warranty/guarantee clauses in contracts is usual guarantee clause ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(101)ELT665TriDel
1. The common appellant, engaged in the manufacture of torches, dry cells and miniature bulbs and effecting sales at factory gate and depots at uniform prices filed seven price lists No.29/80,39/80,48/80,49/80, 51/80,13/80 and 14/80 for the different products claiming various deductions. The Assistant Collector declined deductions. Appellant filed a writ petition in the High Court of Allahabad which was ultimately disposed of directing that if the appellant files an appeal the same should be disposed of without reference to the delay. Accordingly, seven appeals were filed before the Collector (Appeals) who allowed deduction of outward freight, octroi transit insurance and handling charges incurred on the despatches to out-station buyers and disallowed deduction on notional interest for the period of delay in realisation of sale price, interest on stocks stored in godowns, packing cost other than wooden packing and distribution expenses. This order is challenged in Appeal No.E/1848/91-...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
1. This appeal by the Revenue is directed against the order passed by the CIT(A) on 4th December, 1991 for asst. yr. 1988-89. (i) The learned CIT(A) has erred in deleting the addition of Rs. 2,19,15,387 being the valuation on account of work-in-progress in respect of equipment supply. (ii) The learned CIT(A) has erred in deleting the addition of Rs. 1,58,30,000 in respect of inland transportation. (iii) The learned CIT(A) has erred in holding that the claim of the assessee-company in respect of construction of bridges amounting to Rs. 1,17,21,284 is of revenue nature. (iv) The learned CIT(A) has erred in allowing the head office expenses amounting to Rs. 3,86,16,155 in accordance with the provisions of Art. iii of the avoidance of double taxation agreement with Japan. (v) The learned CIT(A) has erred in holding that in view of the arts. (iii)(3) of the double taxation agreement with Japan, no disallowance can be made under r. 5D, s. 40A(3), s. 40A(12), s. 37(2A) and s. 43B of the IT A...
Tag this Judgment!Court : Delhi
Reported in : 1998ACJ1222; AIR1998Delhi386; 72(1998)DLT68; 1998RLR387
Usha Mehra, J.1. In this appeal two main questions have been raised, namely, (1) whether the liability of the insurance company is limited to the extent of Rs.50,000/- under the Motor Vehicles Act (in short the Act)? (2) whether the cross objections filed by the claimants seeking enhancement of compensation not tenable because appeal has been filed by the Insurance Company?2. In order to appreciate these questions we may have quick glance to the relevant facts of this case. Deceased Shri Siri Pal aged about 37 years was standing in front of a tea shop behind Lawrence Road factory area on 10th August,1982 at about 7.45 AM, when a truck bearing No.DEL-6075 driven rashly and negligently came and struck him and his cycle. The deceased was crushed under the front wheels of the truck. At the time of this accident he was employed as a Peon in P & T Department. He was drawing a salary of Rs.650/- per month. Beside his salary the deceased was also doing part-time business wherefrom he was earni...
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