Delhi Court May 1999 Judgments
Home Cases Delhi 1999 Page 2 of about 243 results (0.018 seconds)Munna Lal Khandelwal Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)LC401Tri(Delhi)
1. Revenue's case is that acting on intelligence officers of DRI kept a watch on the persons coming to Kanishka Hotel on 5-1-1987 in the evening. They noticed from lobby of the hotel that the appellant herein and Harish Verma had moved up and down in the lift. Thereafter they noticed the appellant moving towards the basement parking lot. A team of officers alongwith two panchas reached the parking lot and found the appellant sitting in Driver's seat in white Maruti Car DDB 5871. They intercepted the appellant there, took his search and found 13 gold biscuits of 10 tolas each from a packet of newspaper found on his person. They also searched a briefcase in the possession of the appellant. On search of the same, 43 more gold biscuits were recovered from the said briefcase.2. In the meantime, another associate of the appellant, namely Harish Verma had been intercepted by Customs Officers at the reception of the Hotel. He led the Customs Officers to the hotel room No. 1318. The said Haris...
Tag this Judgment!J.V.M. Cargo Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)LC129Tri(Delhi)
1. The above appeal arises out of the order of the Commissioner of Customs (Appeals), New Delhi upholding the order of the Additional Commissioner of Customs who has confiscated items described by the importers as "used and reconditioned components of photocopier machines" on the ground that they were actually sub-assemblies of photocopiers requiring a specific import licence, with option to redeem the same on payment of a fine of Rs. 4,25,000/- and imposing a penalty of Rs. 1,50,000/- but dropping the charges relating to undervaluation of the goods and accepting the declared value of Rs. 1,67,270/-.2. The appellants who are represented by Shri Jitendra Singh, Advocate, submits that the goods were examined and found to be sets of used and reconditioned components/parts of photocopier machines - Canon and that such goods fall under Entry No. 22 of Appendix XXXV of the Handbook of Procedures 1992-97. This Appendix includes list of items permissible for imports against special import lic...
Tag this Judgment!Commissioner of Central Excise Vs. Cheviot Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(112)ELT58TriDel
1. The issue involved in this appeal, filed by the Revenue is whether the benefit of Notification No. 53/88, dated 1-3-1988 is available to the waste, scrap and paring or plastic obtained during the process of manufacture of HDPE tape, fabrics, bags and sacks.2. Shri H.K. Jain, ld. S.D.R. submitted that the scrap, etc. is arising at various sages of manufacture of HDPE tape, fabrics, bags and sacks.The duty has been paid by the respondents, M/s. Cheviot Co. Ltd. only on plastic granules on which Modvat credit has also been availed of that the waste has been generated from the products on which duty of excise has not been paid. As the duty of excise has not been paid, the condition stipulated in the notification that the inputs should have suffered the duty, has not been fulfilled and accordingly the benefit of notification should not have been extended to the respondents. In support of his contention, he relied upon the decision of the Tribunal in the case of Tirupati Foams Pvt. Ltd. ...
Tag this Judgment!Kirti B. Saluja and ors. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(88)LC441Tri(Delhi)
1. These three appeals arise out of the same order, therefore, they were heard together and are being disposed of by this common order.2. The facts of the case briefly stated are that M/s. Ski Air Exports (P) Ltd. filed four green Shipping Bills through Customs House Agents M/s. Falcon Air Cargo (P) Ltd. for export of 15030 Pcs. Cotton/Rayon T.Shirts (packed in 167 packets). The goods were consigned to M/s. Global Impex Tr. Est, Sharjah. A drawback amount of Rs. 11,23,626/- was claimed. The F.O.B. value of the goods was declared as Rs. 53,50,600/-.Since the value of US $ 10 each declared by the exporter appeared to be very high, the goods were subjected to 100% examination. On examination the goods were found to be ready-made garments such as ladies dresses, blouses, shirts, T-shirts, made-ups of different types of textile materials. The goods were, detained. A Statement of Shri Ravi Khanna, Director of M/s. Falcon Air Cargo was recorded on 30.6.1997 who deposed that the Shipping Bill...
Tag this Judgment!Commr. of C. Ex. Vs. Mansukh Dyeing and Printing Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(113)ELT179TriDel
1. Briefly stated the facts of this case are as follows : The respondents herein paid duty at a certain rate on the excisable goods manufactured and cleared by them. At the time of assessment of RT 12 return, the appellants were given a credit by concerned Superintendent holding that they have paid a higher amount of duty. On the receipt of RT 12 returns, the respondents herein took the credit in their PLA. We note at this stage that the refund allowed by the Superintendent was not adjudicated upon on a refund application made by the respondents.2. It was however felt by the Revenue that the refund, as had been allowed by the Superintendent, was erroneous on the ground that the lower rate of duty become applicable only from a subsequent date i.e.date of passing of Finance Act on 13th May, 1986. Hence a show cause notice under Section 11A for recovery of erroneous refund was issued by the Superintendent. On adjudication, the Assistant Collector concerned confirmed the aforesaid amount ...
Tag this Judgment!Rama Stampings Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)LC522Tri(Delhi)
1. In the impugned order, the Additional Collector confirmed the demand of duty amounting to Rs. 1,84,355/- under Rule 9(2) read with proviso to Section 11A(1). He also imposed penalties of Rs. 5,000/- under Rule 173Q(1), Rs. 2,000/- under Rule 9(2) and Rs. 2,000/- under Rule 52A of the Central Excise Rules, 1944 on the assessee. Being aggrieved by this order, the appellants have filed the captioned appeal before us.2. The facts of the case briefly stated are that the assessees manufacture electric stampings and got themselves registered as SSI with the Director of Industries, Rajasthan from 18-11-1989. The Department alleged that since their clearance of excisable goods during 1988-89 were Rs. 9.30 lacs i.e. in excess of Rs. 7.5 lacs during the year 1989-90, they could not avail of exemption under Notification No.175/86 without getting themselves registered as SSI unit with the Director of Industries and since during the year 1989-90, they got registration as SSI unit from 18-11-1989...
Tag this Judgment!Rajindra Forge (P) Limited Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(111)ELT744TriDel
1. This is an appeal against the order of the Collector confirming the demand of duty Rs. 4,64,270.35.2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of unmachined forged motor vehicle parts falling under sub-heading 7308.90 upto February 1988,7326.19 from March 1988 to June 1988 under Chapter Heading 87 from June 1988 onwards. The appellants had cleared such goods for home consumption as well as for export through merchant exporter and had been availing the provisions of simplified procedure, where in production of ST-XXII/H-forms are considered as proof of export. The merchant exporter did some machining before exporting the subject goods. The appellants also availed of concession of SSI exemption under Notification No. 175/86. During the course of scrutiny of Bills of lading of the merchant exporters, the department observed that the goods actually exported were finished spare auto parts/motor vehicle parts which were alleged to be dif...
Tag this Judgment!Nirmala Rishi Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)LC948Tri(Delhi)
1. These appeals are directed against a common order. Therefore, they are disposed of by this common order. The impugned order confiscated a consignment of cellular phones under Section 111(m) of the Customs Act, 1962 for under-declaring the value of the goods in the customs documents. Simultaneously, it imposed the following penalties under Section 112(a) of the Customs Act:-(1) M/s. Virat Electronics .... Rs. 15 lakhs (the importer)(2) Shri J.C. Rishi (Managing .... Rs. 12.5 lakhs Director of the importer)(3) Ms. Anita Batla (Director ... Rs. 12.5 lakhs of the importing company)(4) Mrs. Nirmala Rishi (Director of ... Rs. 5 lakhs the importing company)(5) M/s. Venus Agencies ... Rs. 50,000.00 lakhs (Clearing Agent) 2. Arguing the appeals of the importing company and its Directors, learned Counsel, Shri Madho Rao submits that the valuation adopted by the Customs Authorities is not being challenged as the value has been adopted based on the correct amount paid for the goods. He, theref...
Tag this Judgment!Surinder Kumar Bhatia Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1999)(65)ECC478
1. These three Appeals which arise from a common impugned order viz., Order of the Commissioner of Customs, New Delhi, dated 27-12-1996 were heard together as the issues were common. The appellants are in appeal against the penalty of Rs. 50,000/- each imposed on them as per the impugned order.2. The facts are that on 10-10-1995, fifteen Gunny bundles were seized by the Customs officials from Platform No. 8 of Old Delhi Railway Station in the reasonable belief that they contained smuggled goods. On opening the said bundles it was found that they contained 5,730 cartons of 'Classic' brand of American blend cigarettes and 930 pieces of Tiger brand Torches of foreign origin, collectively valued at Rs. 11,73,900/-. The three present appellants, who according to the Officers of the Department, were roaming around the bundles in a suspicious manner, were apprehended and interrogated under Section 108 of the Customs Act on the date of the seizure. Appellant Shri Rattan Banik in his statement...
Tag this Judgment!Mohan Lal and ors. Vs. State
Court: Delhi
Reported in: 1999VAD(Delhi)24; 2000(1)ALT(Cri)5; 2000CriLJ3762; 79(1999)DLT758; II(1999)DMC217; 2000(56)DRJ652
J.B. Goel, J.1. This petition under Section 482 of the Code of Criminal Procedure (for short 'the Code) seeks to quash the proceedings and also the order dated 23.6.1995 passed by the learned M.M., Delhi and order dated 27.8.96 passed by the learned A.S.J. in revision on the ground of lack of territorial jurisdiction.2. Briefly facts giving rise to the present petition are that one Smt.Poonam Sharma had lodged a complaint dated 30.7.1992 with the Crime Against Women Cell, New Delhi (for short CAW). On the said complaint being forwarded by the latter FIR No.480/92 under Section 406,IPC was registered at P.S. Vikas Puri, New Delhi. After completing investigation, charge-sheet under Section 173, Cr.P.C. was submitted against all the petitioners for offences under Section 498-A and 406, IPC. The learned M.M. took cognizance and summoned the petitioners-accused. Petitioner Nos.1 to 6 respectively are the husband, the mother-in-law, brother-in-law (Jeth), father-in-law, sister-in-law (Jethan...
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