Delhi Court September 1999 Judgments
Prem Chand Agarwal Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1999
Reported in: (2000)(115)ELT114TriDel
1. There is a delay of 42 days in filing the above appeal. The explanation is that the appellant fell ill in the last week of May, 1999 and even later on, due to weakness, he could not file the appeal.The appeal has been filed on 5-8-1999.2. On hearing Shri S.C. Jindal, ld. Advocate and Shri K. Panchat Charan, ld. DR, we are of the view that the applicant's explanation is not satisfactory as we find that the medical certificate produced before us today covers the period commencing from 22-6-1999 which is the last date for filing the appeal, while the application states that the appellant fell sick in the last week of May, 1999. This itself create sufficient doubt as to the explanation about his illness. Since we are not satisfied with the explanation for delay, we decline to condone the delay in filing of the appeal. Hence, the COD application and Stay application are dismissed and as consequence, the appeal itself is dismissed as time barred....
Tag this Judgment!Trans Asia Carpets Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1999
Reported in: (2000)(116)ELT135TriDel
1. The appellants are manufacturers of Carpets. In addition to selling carpets at ex-factory prices to dealers, the appellants also sell carpets at contract prices. Such contract prices are in respect of bulk consumers like East India Hotels Ltd., Godrej, ITDC and others. The price list in respect of such contracts is approved in part-11 proforma and the appellants pay duty on such contract prices.2. The Revenue authorities observed that the contract prices were much lower than the ex-factory dealer price. It was also observed that the appellant had agreements with their bulk consumers for laying and fixing the carpets. They, therefore, undertook investigation into the correctness of the assessable value adopted for the carpets. The Revenue authorities also noticed that the appellants were carrying out conversion of duty paid carpets (outside the factory premises) into rugs for use in Maruti cars. Further, they were also cutting and stitching duty paid, running length carpets in to sm...
Tag this Judgment!Mili International (India) Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1999
Reported in: (1999)(114)ELT426TriDel
1. The Appellant No. 2 is aggrieved by the confiscation of his trucks bearing Registration No. UP-32/T-4979 and WB-03/A-2573 seized on 30-9-1996 and 1-10-1996 and from which 10 bales of Chinese raw silk yarn were recovered, while appellant No. 1 is aggrieved by the confiscation of the seized silk yarn and imposition of penalty of Rs. 2 lakhs.2. We have heard Shri G.L. Rawal, learned Advocate for appellant No. 2 and Shri S.C. Jindal, learned Advocate for appellant No. 1 and Shri M.M. Dube and Shri K. Panchat Charam learned DRs. 3. The finding of the adjudicating authority regarding the yarn is that it has been brought into India in contravention of the provisions of Section 11 of the Customs Act, 1962 read with Foreign Trade (Regulation and Development) Rules, 1993 and hence liable for, confiscation Under Section lll(d) of the Customs Act and that the appellant No. 1 is involved in smuggling of Chinese raw silk yarn under the cover of unrelated import documents, thereby giving rise to ...
Tag this Judgment!Chandra Enterprises and anr. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1999
Reported in: (2000)(90)LC306Tri(Delhi)
1. Issues raised in these appeals are virtually identical, though appellants are different. Arguments on behalf of the appellants are identical. So, we consider it advantageous to dispose of them by this common order.2. Appellants imported "Heavy Melting Scrap". The consignment in relation to appeal No. C/187/99-A was 19.17 metric tonnes valued at US $ 2587.95 covered by invoice No. BFS002 dated 29.5.1998. The goods covered in appeal C/188/99-A were 11.690 metric tonnes valued US $ 2400.99 covered by invoice No. BFS001 dated 23.5.1998. On the import of the above mentioned goods, the importers paid duty on the declared value. On examination by the Customs authorities, it was revealed that in the first case there were 30 diesel engines of Nissan brand and 6 of Toyota brand. In the second case, there were 40 diesel engines of Nissan brand. On detecting the existence of these types of machines, notices were issued calling upon the importers to show cause why the value of the diesel engine...
Tag this Judgment!Margra Industries Ltd. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-02-1999
Reported in: (2000)(90)LC309Tri(Delhi)
1. The appellants had imported marble of Italian origin covered by Bills of Entry dated 31.12.1998 and 1.1.1999. They declared the value of the imported goods at US $ 165 PMT (CIF). Quantity covered by the first bill of entry was 90.30 MT and that of covered by second bill was of 88.30 MT. On the allegation that the goods were under valued, proceedings were initiated by the Customs authority and they enhanced the value to 193.45 US $ PMT. Reason for taking such an action was that price of marble imported by M/s. Dee Pearl New Delhi under bill of entry No. 115367 dated 2.12.1998 was 193.45 US $ PMT CIF. The appellants waived show cause notice and personal hearings because they were subjected to container detention charges of Rs. 16,512 per day and ground rent of Rs. 5,600 per day. A total amount under these two counts as on January 11, 1999 reached Rs. 6,91,674/-. The adjudicating authority by order dated 6.3.1999, confiscated the goods whose value was fixed at Rs. 14,90,854/-. He impo...
Tag this Judgment!Vayudoot Limited Vs. Shivalik Travels and ors.
Court: Delhi
Decided on: Sep-02-1999
Reported in: 1999VAD(Delhi)462; 81(1999)DLT500
ORDERVikramjit Sen, J.1. Summons in the suit were eventually served upon the Defendants through publication in the Tribune dated 23.9.1997. It is also carried out by affixation as recorded in the order of the Joint Registrar (O) dated 8.1.1998. Appearance was not entered on behalf of Defendants as envisaged in Order xxxvII Rule 2(3) of the Code of Civil Procedure. As a consequence, in accordance with these provisions, the allegations in the plaint would be deemed to have been admitted and the plaintiff would thereupon be entitled to a decree for any sum, not exceeding the sum mentioned in the summons, together with interest at the rate specified, if any, up to the date of the decree and such sum for costs as may be determined by the Court. The suit should have been decreed at that very stage.2. It appears that this position was not brought to the notice of the Court and thereforee on 9.2.1998 instead of decreeing the suit under Order xxxvII Rule 2(3) ex parte orders were passed against...
Tag this Judgment!induss Food Products and Equipments Ltd. Vs. Shri Rani Sati Icecream P ...
Court: Delhi
Decided on: Sep-02-1999
Reported in: 1999VAD(Delhi)509; 81(1999)DLT487
ORDERVikramajit Sen, J.1. This is a suit for permanent injunction and rendition of accounts. The contention between the two adversaries revolves around the use of trade mark ROLLICK and FROLLIK; the former is used by the Plaintiff and the latter by the Defendant. The pleadings were completed in April 1996 and thereafter detailed arguments were addressed before my learned brother Justice K. Ramamoorthy who, on December 12, 1996, delivered a detailed order whereby he restrained the Defendant, inter alias from manufacturing or selling its products under the trade mark FROLLIK. 2. This judgment, which is reported in 1996 (Suppl.) Arb.LR 403, was assailed in appeal and the following order was passed on 30.12.1996 by a Division Bench. 'In the meantime, the impugned order shall be subject to a modification that the appellant may operate in the territories of Delhi, Haryana and Rajasthan, and shall not operate in Bihar and West Bengal. This order is subject to the condition that the appellant...
Tag this Judgment!Lennarts Equipment Pvt. Ltd. Vs. Punjab National Bank and ors.
Court: Delhi
Decided on: Sep-02-1999
Reported in: 1999VIAD(Delhi)671; 1999(51)DRJ509
ORDERVikramajit Sen, J.1. A permanent injunction has been sought for restraining Defendant No. 1, Punjab National Bank (P.N.B.) from making any payment to Defendant No. 3 (M/s. Elconmet Ltd.) under the L.C. The reason for seeking these injunctions is to be found in the prayer clause itself, inasmuch as it is prayed that restraint orders should be effective 'till such time as the defective material supplied by them (Elconmet) to the Plaintiff under the purchase order dated 15.11.1997' is not replaced. The prayer itself, thereforee, succinctly sets out the facts on which the suit is predicated. By way of further adumbration, the Plaint sets out that the Plaintiff had purchased material from Defendant No. 3 for supplying it to the Plaintiff's various customers. In para 8 of the Plaint, it has been averred that 'Defendant No. 3 wrongly mentioned the Lennarts India to be the consignee in respect of the said goods in the G.R. The Defendant No. 3 sent the original G.R. directly to the Plainti...
Tag this Judgment!Faqir Chand Vadhera Vs. Union of India and Others
Court: Delhi
Decided on: Sep-02-1999
Reported in: 1999VAD(Delhi)645
ORDERC.M. Nayar, J.C.M. No. 4800/871. This application has been filed under Order 22 Rule 3 C.P.C. read with Section 151 CPC to bring on record the legal heirs of deceased petitioner who expired in Delhi on December 30, 1983. In view of the averments made in the application the same is allowed. Let amended memo of parties be filed within one week. C.M. stands disposed of. C.W.P. No. 703/19762. The present petition arises out of the claims in respect of properties left by the petitioner in Pakistan and which have been processed under the provisions of Displaced Persons (Claims) Act, 1950. The petitioner filed an amended writ petition wherein he has stated that the Order passed by Shri Parshotam Sarup, Deputy Chief Settlement Commissioner, New Delhi has not been implemented. The prayer clause in the amended writ petition reads as follows: 'It is, thereforee, prayed that in the light of submissions made above, this Hon'ble Court be pleased to call for the record of the case and be pleased...
Tag this Judgment!Commissioner of Central Excise Vs. S.R. Fragrances Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-01-1999
Reported in: (2000)(67)ECC581
1. This is an appeal at the instance of the Revenue. Respondent filed a memorandum of cross objection challenging the correctness of that part of the order, which has gone against their interest. We heard arguments advanced by both sides and perused the records. We are disposing of the appeal as also the cross objection.2. Short facts necessary for the disposal of the issue raised are as follows :- Respondent firm is engaged in the manufacture of branded pan masala. They filed price list for transfer of goods to duty paid godown at Noida for sale to dealers in U.P., West Bengal and Maharashtra. Deduction on account of average freight, insurance, regional trade discount in view of local sales tax, cash discount etc. were claimed. Department went into the correctness or otherwise of these claims. In the case of dealers in Maharashtra, the firm categorised them into two classes namely registered dealer and un-registered dealer. Registered dealers were those paying local sales tax on gett...
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