Delhi Court August 2000 Judgments

Ashok Mukherjee Vs. the General Manager, M.T.N.L. and ors.

Court: Delhi

Reported in: 2000(56)DRJ733

ORDERManmohan Sarin, J.1. Rule. ...

Mohd. Ayaz Vs. Union of India (Uoi)

Court: Delhi

Reported in: 2003(151)ELT39(Del)

Arijit Pasayat, C.J.1. Order passed by Government of India, Ministry of Finance, Department of Revenue, while dealing with an application under Section 129DD of the Customs Act, 1962 (in short, the Act), is subject-matter of challenge in this writ petition. By the said order, in terms of Section 125 of the Act, the Revisional Authority allowed redemption of the foreign currencies confiscated on payment of Rs. 55,000/- as fine.2. A brief reference to the factual aspect would suffice. Petitioner who was to travel to Dubai by PIA flight was intercepted when he was proceeding to board the flight. On being asked as to whether he was carrying any foreign currency, petitioner stated that he was carrying less than US$ 5,000. On search, assorted foreign currencies of value equivalent to US$ 5234 (equivalent to Rs. 2,23,251/- in Indian currency) were recovered. He admitted that on his arrival on 7-10-99 he had not declared possession of the same. His Explanationn was that he was under the impres...

Commissioner of Income Tax and anr. Vs. Banaras House Ltd.

Court: Delhi

Reported in: (2000)163CTR(Del)462

ORDERArijit Pasayat, C. J.In this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the only question raised by the revenue is whether the Tribunal Delhi, Bench-A was )justified in holding that the amount, received by assessed on account of forfeiture of advance guarantee commission is business income and not income for other sources in terms of section 28(iiia) of the Act.2. Background facts, which are almost undisputed, are essentially as follows :For the assessment year 1989-90 the assessee, a limited company, filed its return, inter alia claiming that the sum of Rs. 3,05,165 received as advance guarantee commission from M/s Jain Sudh Vanaspati Ltd. by written agreement dated 30-3-1982, was income from business. Assessing officer, while computing the total income, reduced the aforesaid amount from the net profits as disclosed in the Profit & Loss account, without disclosing any reason but under the broad heading 'income under the head 'oth...

Shyam Chandra Prasad Vs. Smt. Rajeshwari Devi

Court: Delhi

Reported in: I(2001)DMC480

B.A. Khan, J. 1. Petitioner filed a matrimonial petition under Section 13 of the HM Act for a decree of divorce. In that proceedings respondent made an application under Sections 24 and 26 for pendente lite maintenance to her and to the son born out of wedlock, Saurabh Mani on 12.2.1973. Trial Court granted Rs. 600/- p.m. to her and Rs. 400/- p.m. to the minor child. Respondent took execution proceedings No. 29/93 and claimed payment of Rs. 3433/- as arrears of maintenance. But petitioner took objection to this on the plea that pendente lite maintenance was not payable by him to Saurabh after 12.2.1991 when he had become major and had also taken an employment for Rs. 9,000/- a month. Executing Court rejected this plea on the ground he ought to have sought modification of the Trial Court order.2. It is not disputed that Saurabh was not entitled to pendente lite maintenance after he attained majority on 12.2.1991. thereforee, any arrears computed thereafter are not payable by the petitio...

Namit Verma Vs. Union of India and ors.

Court: Delhi

Reported in: [2001]247ITR49(Delhi)

1. Making allegation that adequate and proper action is not being taken under Section 132 of the Income-tax Act, 1961 (in short 'the Act'), this petition is stated to have been filed in public interest. It is also stated that some people, who occupy high positions are being shielded. The petition is based mainly on some newspaper reports and copies of some proceedings before Parliament. On a perusal of the documents annexed, we find there is no authentic or reliable material to substantiate the plea that the authorities are not acting as required under law. It is settled Saw that newspaper reports do not constitute evidence. Even the newspaper reports annexed do not indicate the basis for the view that proper action is not being taken. Except vague statements no definite materials are there. In almost all cases it is stated the sources are income-tax officials who allegedly supplied the information on assurance of anonymity. It is very easy to allege mala fides and inaction as has been...

Trilochan Singh Vs. Pushpa Builders Ltd.

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Rumnita Mittal, Member: 1. The case of the complainant, in the present complaint in brief, is that opposite party No. 1 is a builder of residential and commercial complexes in Delhi and opposite party No. 2 is the Chairman-cum Managing Director of opposite party No. 1. The complainant in response to an advertisement and exhibition held by opposite parties, booked a Residential Apartment/Flat in the Pushp Deep Apartment Scheme, at West Patel Nagar, New Delhi. The complainant was duly allotted a residential flat No. A-1, First Floor, West Patel Nagar, New Delhi in the abovesaid scheme, by the opposite parties vide letter dated 11.10.1989. At the request of the complainant, the opposite parties reduced the price of the said apartment/flat and it was agreed mutually that the flat allotted to the complainant would be offered to him by the opposite parties at the revised cost of Rs. 7,38,000/-, which amount was to be paid in instalments by the complainant, as per the schedule fixed by the op...

U.P. Twiga Fibre Glass Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(71)ECC856

1. This appeal has been filed by the appellants against the order-in-original dated 14-12-1989 passed by the Collector of Central Excise vide which he had confirmed the duty demand of Rs. 77,814.87 and imposed penalty of Rs. 50,000/- on them.3. The appellants are engaged in the manufacture of glass fibre/yarn/wool classifiable under Chapter 70 of the CETA. On surprise visit to their unit the discrepancies/irregularities in the stock of final products were discovered. The clandestine removal of the goods was also detected. They were accordingly served with show cause notice dated 30-4-1993 by the Collector of Central Excise on the allegations that there was clandestine removal of 76 packets of spun yarn and 66 of glass wool without payment of duty by them on 8-6-1992 and 9-5-1992 respectively and that they also cleared waste and scrap of glass wool weighting 3548.00 kg. without payment of duty.4. This notice was contested by the appellants. In reply they denied the clandestine removal ...

Fykas Engg. (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(122)ELT168TriDel

1. In this case, the admitted position is that job-workers carried out job-work of manufacturing items such as Permanent Thermocouple, connectors, carbo tips used for collecting samples of molten material in iron and steel factory and the appellants herein only carried out the process of testing, inspection and packing of the same. In these circumstances, the first question that arises is whether the activities carried out by the appellants amounts to manufacture. It has been held by the Tribunal in the case of Fenner India [1999 (35) RLT 861] that the process of testing, inspection and packing does not amount to manufacture. Following the ratio thereof, we hold that the appellants do not carry out any manufacturing activity and hence duty demand confirmed upon them is not sustainable and we set aside the same.2. Job workers who carried out the actual manufacture of the items in dispute is the manufacturer of the goods in the eye of law, in the light of the decisions of the Apex Court...

Laxmi Rolling Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT112TriDel

1. In these 3 appeals arising out of 3 adjudication order passed by the Commissioner, Central Excise, Kanpur, the common issue involved is whether the exemption under Notification No. 202/88-CE is available to the finished goods manufactured by all the appellants.2. Shri A.P. Mathur, learned Advocate submitted that all the three appellants manufacture bars and rods of mild steel from rerollable waste and scrap obtained from Railways who auction their old and discarded rails, wheels, fish plates, etc.; that the Commissioner under the impugned orders has confirmed the demand of duty and imposed penalty holding that the purchase from Railways through auction cannot be treated to be duty-paid inputs; that the Commissioner had reached the conclusion without verifying the facts from Railways whether at the time of purchase Rails, wheels, etc. these were duty-paid or not; that admittedly these materials were purchased by the railways from the manufacturers who had paid the duty at the time o...

Rajendra Bros. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(122)ELT97TriDel

1. These two appeals arise out of order-in-original No.BKG/CC/ICD/TKD/26/2000 dated 31.03.2000. By that order, Commissioner of Customs, ICDS, New Delhi levied customs duty of Rs. 30,37,436.00 and imposed a penalty of Rs. 6 lakhs on the firm and another penalty of Rs. 1 lakh on Mr. Ravinder Rastogi, partner of the firm. Short facts necessary for the disposal of the stay petitions are as follows.2. The firm got Zinc inported into India for converting into Zinc Oxide for export purpose. The Zinc so imported was duty free in view of the export obligation. Instead of exporting Zinc Oxide, goods exported were Carbonate of Calcium and Magnesium which was declared as Zinc Oxide.Consequently, duty was imposed on the quantity of Zinc imported and penalty imposed. The shipping bill produced by the company seen at page 19 contains the following declaration :- "We hereby declare that the export covered by this shipping bill being made towards discharge of the export obligation in application of ge...