Delhi Court September 1998 Judgments
Sita Ram Bhandar Society Vs. Lt. Governor and ors.
Court: Delhi
Decided on: Sep-02-1998
Reported in: 1998(47)DRJ30
Devinder Gupta, J.1. These two writ petitions have been preferred by the petitioner society, registered under the Societies Registration Act. It is claimed that the petitioner is a non-profit religious institution for carrying out religious, philanthropic, charitable activities; propagation and upliftment of Hindu religion and to look after deserving Hindus poor widows who are in financial distress. A number of Dharamshalas, educational institutions are run by it and is known for its charities. The petitioner claims that a piece of agricultural land comprised in khasra No. 157, measuring 8 bighas and 11 biswas, situate within revenue estate of village Lado Sarai, Tehsil Mehrauli, Delhi was purchased by it through sale deed dated 8.8.1951. 2. The above land has since been the subject matter of acquisition for public purpose, on the basis of notification dated 13.11.1959 issued under Section 4 of the Land Acquisition Act, Award dated 19.6.1980 was passed by the Collector Land Acquisition...
Tag this Judgment!Mohd. Hanif Vs. State
Court: Delhi
Decided on: Sep-02-1998
Reported in: 1998(47)DRJ14
J.B. Goel, J.1. In this appeal, the appellant challenges the validity and propriety of his conviction and order of sentence passed on 17.7.1992 by the Addl. Sessions Judge, Delhi convicting him for an offence under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short the 'Act') and sentencing him to RI for 10 years and a fine of Rs. one lakh, in default of payment of fine further RI for two years. 2. Briefly, the prosecution case is that on 5.1.1989 SI Varinder Singh posted at Police Station Kamla Market was on patrolling duty when Const. Rewat Ram also met him. He received secret information that one person will come from Pul Pahar Ganj with Charas in his possession. The said SI recorded the said information and organized a raiding party. Some public persons were asked to join but they declined except one Ajay who was returning from his duty and going home had agreed and he was joined in the said raiding parly. At about 8.30 p.m. on the pointing out of the...
Tag this Judgment!O.P. Kurechia Vs. Manju and ors.
Court: Delhi
Decided on: Sep-02-1998
Reported in: 1998(47)DRJ706
Manmohan Sarin, J. 1. Appellant is aggrieved by the Judgment dated 14.8.1997, passed by the learned Additional District Judge, whereby he decreed the respondents' suit for possession and injunction as well as for recovery of damages and directed an enquiry into mesne profits. 2. Respondent Ms. Manju and her brothers had filed the suit claiming that she and her brothers were the owners of Plot bearing No. 149, Block H-II, Sultanpuri, JJ Colony, Delhi, since it was allotted to their deceased father, Shri Krishan Lal son of Shri Atma Ram. Shri Krishan Lal is stated to have died in a road accident on 22.1.1986. Respondent Manju, while searching for certain papers, found the original allotment letter in the name of her father and made inquiries about the plot. On visiting the site, she found that appellant was in possession of the plot and had raised structures thereon. She apprised the appellant that the plot belonged to her late father but the latter refused to entertain her. A report was...
Tag this Judgment!Charanjit Kumar Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)(110)ELT931TriDel
1. The facts of the case, in brief, are that 5 pieces of gold totally weighing 467.3000 gms. were seized from the person, Charanjit Kumar, the present appellant along with Indian currency in the form of cash and bank drafts. Show cause notice dated 12-10-1989 was issued alleging contravention of several provisions of the Customs Act, 1962 and also Gold (Control) Act, 1968, seeking confiscation of the gold and imposition of penalty upon Charanjit Kumar. After hearing, the Additional Commissioner passed the order releasing the Indian currency, confiscating the gold and imposition of combined penalty upon Charanjit Kumar under both the Acts. The Commissioner (Appeals) having upheld this order, the present appeal has been filed.2. I have heard Shri J.P. Kaushik, ld. Advocate and Shri T.A.Arunachalam, ld. DR I have also seen the cited judgments and the various documents on record.The two panchnamas and the assay report indicate recovery of primary gold without any markings. An assayer assa...
Tag this Judgment!Collector of C. Ex. Vs. Colts Auto Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)(107)ELT542TriDel
1. This appeal of Revenue is directed against the order of the Commissioner (Appeals) holding that blanks for manufacture of parts of motor vehicles cannot be classified as motor vehicle parts under sub-heading 8714 and that they are appropriately classifiable under Tariff sub-heading 7212.90 as articles of iron and steel. The impugned order is on the basis of the finding that blanks are only metal in a particular shape and size and that several manufacturing processes have to be carried out on the blanks for them to become identifiable, usable motor vehicle parts. The order also relies on the decision of the CEGAT reported in 1985 (19) E.L.T. 606 (Tribunal). The appeal of the Revenue contends that blanks are motor vehicle parts in unfinished form, that they have the essential character of finished goods and therefore as per Rule 2(a) of the Rules for Interpretation the blanks are correctly classifiable as motor vehicle parts.2. Heard ld. SDR Shri D.S. Negi. He submitted that blanks a...
Tag this Judgment!Collector of Central Excise Vs. Kohinoor Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (2000)(117)ELT765TriDel
1. The Respondents herein are engaged in the making of printing paste.The Department was of the view that the printing paste made by the Respondents was a manufactured commodity classifiable under sub-heading 3204.29 of the schedule to the CETA, 1985, by application of Note 6 to Chapter 32, according to which conversion of unformulated, unstandardised or unprepared dyes into formulated, standardised or prepared form ready for use in the process of dyeing by reduction of any particle size, addition of dispersing agents or diluents, alone shall amount to manufacture. The Respondents had contended that they had purchased duty paid standardised, formulated dyes and prepared it by mixing various ingredients together to form a readily usable paste.The lower appellate authority has applied Note 6 to Chapter 32 and has set aside the order of the Assistant Collector, allowing the appeal "subject to the condition that what was received by the Textile Mills was in fact formulated, standardised o...
Tag this Judgment!Shriram Rayons Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)LC544Tri(Delhi)
1. The appellants herein who are manufacturers of Rayon Tyre Yarn, Tyre Cord Fabric etc., developed a process for the manufacture of Cellulose Sponge used for washing household goods such as kitchen utensils, automobiles, doors and windows, glass tops, tiles etc., for which they initially filed classification list under GET subheading 3926.90 as articles of plastic, and the same was approved. Subsequently, they submitted a classification list on 10-3-1994 claiming that the product fell under GET sub-heading 96.03.2. The classification list was approved under GET sub-heading 3926.90 by the Assistant Collector, who rejected the contention of the assessees that the product in dispute was a mop, classifiable under Heading 96.03. The Collector (Appeals) upheld the order of the Assistant Collector, hence this appeal.3. We have heard Shri M.P. Devnath/ Id. Advocate and Shri Satnam Singh, learned DR. The process of manufacture of the product is as under : "Cellulosic Sponge is produced by pre...
Tag this Judgment!Allied Electronics and Magnetics Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)(107)ELT831TriDel
1. This appeal is directed against Order-in-Appeal No. 378/91, dated 13/16-8-1991 passed by the Collector (Appeals) confirming the Order-in-Original No. 130/90, dated 20-9-1990 passed by the Assistant Collector, Udaipur.2. Appellant, engaged in the manufacture of Magnetic Floppy Diskettes, filed price lists in Part II which were duly approved and during the period from 17-10-1989 to 9-7-1990 cleared the goods and payment of appropriate duty. It was subsequently found that Diskettes supplied by manufacturer -appellant and supplied to HCL Limited were packed in packing materials as per the specification of the buyer and the cost of such packing material was required to be included in the assessable value. Appellant had not included the cost of the packing materials in the assessable value and had not paid the duty on the element of the packing cost. Accordingly, three show cause notices dated 9-2-1990,9-3-1990 and 8-8-1990 were issued in respect of the period from August 1989 to May 199...
Tag this Judgment!Feroz Ahmad Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)(110)ELT927TriDel
1. This appeal has been filed against the order of the Commissioner of Customs (Preventive), Lucknow, dated 24-2-1997 by which a truck belonging to the appellants had been directed to be confiscated under Section 115(2) of the Customs Act, 1962, with option for redeeming the same on payment of Rs. 2 lakhs and imposing a penalty of Rs. 50,000/- 2. Shri S.P. Ojha, ld. Counsel, who argued the case of the appellants submitted that the case relates to the interception and seizure by the Customs Officers of Varanasi of the appellant's truck on the night of 29-12-1994 and the recovery of 2,620 kgs. of 'Kattha' on the ground that the said kattha was of Bangladesh origin. The said Kattha was recovered from three specially made cavities in the said truck. Certain papers relating to the truck were also recovered from the cabin of the driver. Department alleged that the 'kattha' was not accompanied by any document relating to the legal import of the item into India.3. Ld. Counsel stated that the ...
Tag this Judgment!Cc Vs. Delhi Surgical and Dressing P.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1998
Reported in: (1999)(82)LC180Tri(Delhi)
2. Respondents herein imported two items namely (i) Working element, for resectoscope and (ii) Resectoscope sheaths, with a total assessable value of Rs. 3,53,903.00, The respondents filed a Bill of Entry claiming benefit of notification 36/96-Cus. under Sl. No. 149 (I) (list 8, S. No. 19). In order to appreciate their claim we reproduce Sl. No.149 and Serial No. 19 part C of list 8.Sl.Chapter or Description of goods Standard Rate AdditionalNo.heading No. duty rate or sub.149 29, 30, (I) Medical equipments 10% Nil 34, 37, (excluding foley balloon 85, 90 or (II) Parts, for the manufacture 10% - of goods at (I) Above 94 (III) Spare parts, require the 10% - maintenance of the goods at (I) 3. In other words the appellants claimed the benefit for the aforesaid items as accessories medical equipment namely fibre optic endoscopes.4. On perusal of catalogues etc. the original authority found that the respondents herein would be entitled to the benefit of the said notification under Sl. No. 14...
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