Delhi Court November 2003 Judgments
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Techno Marketing Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-18-2003
Reported in: (2004)(91)ECC659
2. The issue involved in this case is the valuation of goods of 'Sony' and 'Pioneer' brands imported by the appellants in May, 2000. The import was from a trader in Dubai. The Customs authorities directed the appellants to produce manufacturers' invoice in support of the value declared in the invoice. They were not able to produce the same.Accordingly, assessment was undertaken after rejecting the invoice price. The goods were provisionally assessed to duty of Rs. 4,27,236/- as against the duty of Rs. 1,82,883/- imposable based on the invoice price. Subsequently, when the assessment was finalized, duty of Rs. 11,35,838/- was determined on a further enhancement of the value of the goods. When the matter was taken up in appeal before the Eastern Bench of this Tribunal at Kolkata, a grievance was made that the finalisation of assessment has been done without taking into account the evidence produced by the appellants with regard to contemporaneous import. The Tribunal thereupon remanded ...
Pace Marketing Specialities Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-18-2003
Reported in: (2004)(92)ECC549
1. In this appeal which has been filed by the appellants against the impugned order, the issue relates to the availability of modvat credit to the appellants on the adhesives which had been disallowed by the Commissioner (Appeals) through the impugned order after confirming the Order-in-Original of the Asstt. Commissioner who confirmed the duty demand of Rs. 8,945 with penalty of equal amount on the appellants by disallowing the modvat credit.2. The facts are not much in dispute. The appellants are engaged in the manufacture of adhesives classifiable under sub-heading No. 3506 of the CETA. They are also availing the facility of modvat credit on the duty paid inputs. They availed credit of Rs. 8,945 on an invoice issued by M/s Vam Organics Ltd., a trader, who rejected and returned the adhesives to the appellants. They thereafter filed declaration for the so received adhesives as input under Rule 57-G and availed the credit of duty paid on it treating it as their input, though initially...
Ashok Kumar Chauhan (Dr.) Vs. State
Court: Delhi
Decided on: Nov-18-2003
Reported in: 2003VIIIAD(Delhi)160; 108(2003)DLT698; 2004(72)DRJ463
S.K. Agarwal, J. 1. This is an application under Section 438, Cr.P.C. for grant of anticipatory bail in case FIR No. 5/2002 under Sections 406/420/120-B, IPC, P.S. Kapas Hera [DIU Cell S/W), Delhi.] 2. Learned Counsel for the petitioner submits that petitioner Dr. Ashok Kumar is a qualified doctor. He has registered office at 63-A, Mayur Vihar Phase-II, Delhi (hereinafter the 'Society'). Dr. R.L. Arora was Secretary and Ms. Promilla Sardar was Treasurer of the Society. Bank account of the Society could be operated by any of the two office-bearers, namely President, Secretary or Treasurer. As per prosecution allegations, Secretary and the Treasurer floated another Society, 'Lok Hitkari Sehkari Awas Samiti Ltd.,Ghaziabad.' They, under their own signatures, transferred about Rs. 2.50 crores from Society's account to newly floated Society at Ghaziabad. Petitioner did not sign any cheque and no money from the Society was transferred to any other account under the signatures of the petitione...
Surinder Kaur and ors. Vs. Inder Kapoor and anr.
Court: Delhi
Decided on: Nov-18-2003
Reported in: II(2004)ACC866
S.K. Mahajan, J. 1. ADMIT.2. With the consent of the parties, the matter has been heard and disposed of by this order.3. This appeal is filed by the appellants for enhancement of compensation for the death of Mr. Amrik Singh in a road accident caused by the rash and negligent driving of the offending vehicle by its driver.4. The main challenge in the appeal is that the deceased was employed as Naib Subedar in Army and due to the implementation of the recommendations of the Vth Pay Commission, his salary would have increased manifold and the Trial Court, thereforee, should have taken into consideration the salary which the deceased might have received at the time of his retirement and adding the same to the salary which he was receiving in 1989 i.e. at the time of the accident and dividing the same by two average salary should have been arrived at by the Tribunal to assess the loss of dependency to the family. One of the other grounds on which the impugned judgment has been challenged i...
indo Exim Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Nov-18-2003
Reported in: 2003VIIIAD(Delhi)392; 109(2004)DLT257; 2004(72)DRJ80; 2004(165)ELT506(Del)
Badar Durrez Ahmed, J.1. These two petitions raise common issues arising out of similar fact situations and relating to identical licenses and, thereforee, are being disposed of together by this common judgment.2. The petitioner is aggrieved by the fact that although it held a valid value based Duty Free Advance license for the import of goods specified therein, it was not permitted to import the said goods (in this case 'Brass Scrap') without payment of duty. The brief facts are that a duty free license was issued to Amity International, New Delhi. The license was transferable and the same was transferred to the petitioner on 29.01.1996. In the meanwhile, the license had been revalidated up to 21.06.1996. The port of registration in the license was mentioned as 'Mumbai'. The petitioners' goods arrived in Delhi on different dates and, thereforee, the petitioners sought transfer release advices from the customs authorities for the clearance of the goods at Delhi under the license withou...
i.S. Exporters Vs. Y.P. Chopra (Retd.)
Court: Delhi
Decided on: Nov-18-2003
Reported in: 108(2003)DLT726; 2004(72)DRJ388
R.S. Sodhi, J. 1. This Regular Second Appeal is directed against the judgment and order dated 3.1.2002 of the learned Additional District Judge in R.C.A. No. 54/ 2002 dismissing the appeal of the appellant while upholding the judgment and decree dated 19.10.2002 passed by the Civil Judge, Delhi, decreeing the suit of the plaintiff (respondent herein).2. The facts of the case are elaborately set out in the judgment under challenge and need not be repeated. Suffice it to say that the trial Court, on an application under Order 12 Rule 6 read with Section 151 Code of Civil Procedure, decreed the suit of the respondent vide its judgment and decree dated 1940.2002. It held that the plaintiff was seeking decree for possession on the basis of admissions made by the defendant in the pleadings and that it had satisfied itself that there existed landlord-tenant relationship which was determined under the contingencies mentioned under Section 111 of the Transfer of Property Act and that the rate o...
Sh. Chunni Lal and anr. Vs. Sh. Satpal and ors.
Court: Delhi
Decided on: Nov-18-2003
Reported in: 2005ACJ1721; 2004(73)DRJ695
S.K. Mahajan, J. 1. Since a short legal question is involved in this appeal, learned counsel for the parties state that it may not be necessary to call for the file of the trial court and the matter can be heard and disposed of today itself. The matter has, thereforee, been heard with the consent of the parties.2. ADMIT.3. The appellants aggrieved by the award of the Motor Accident Claims Tribunal have filed this appeal for enhancement of compensation mainly on two grounds, (1) that the tribunal has not taken into consideration the future prospects in the life and career of the deceased to decide the loss of dependency to the family; and (2) in place of the multiplier of 16 in terms of the Second Schedule to the Motor Vehicles Act, the tribunal has applied the multiplier of 13.4. The tribunal has estimated the monthly income of the deceased at Rs. 2, 100/- per month being the minimum wages of semi-skilled worker as per the notified minimum wages of the period when she died. Without tak...
Friends Overseas (P) Ltd. Vs. Commissioner of Income Tax-iv
Court: Delhi
Decided on: Nov-18-2003
Reported in: (2004)188CTR(Del)277; 109(2004)DLT811; 2004(73)DRJ95; [2004]269ITR268(Delhi)
D.K. Jain, J.1. This is an appeal by the assessed under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), challenging the order, dated 17 August 2001, passed by the Income-tax Appellate Tribunal, Delhi Bench-C, New Delhi (for short 'the Tribunal') in IT(SS)A No. 49/Del/96, pertaining to the block period ending 17 November 1995. According to the appellant, the impugned order involves the following substantial questions of law:'(1) Whether on facts and circumstances of the case the ITAT is correct in assessing amount of Rs. 14,88,784/- u/s 158 BC of the IT Act 1961 without invoking provisions of Section 158BD of IT Act, 1961 because 'Annexure A-11' was not found in search at the premises of the petitioner and the petitioner has disowned this paper from the very beginning ?''(2) Whether on facts and circumstances of the case assessment order is invalid it being under Section 158BC instead of 158BD which is separate and independent charging section ?''(3) Whether on the facts...
MirajuddIn Vs. D.D.A.
Court: Delhi
Decided on: Nov-18-2003
Reported in: 2004(72)DRJ397
R.S. Sodhi, J.1. This Regular Second Appeal is directed against the judgment and order dated 11.7.1997 of the Additional District Judge, Delhi, in R.C.A. No. 8/1997 which appeal was preferred against the judgment and decree dated 12.10.1996 of the Civil Judge, Delhi, dismissing the suit of the plaintiff-appellant. Vide order dated 11.5.1999 the appeal was admitted by this Court, but no substantial question of law was framed.2. Brief facts of the case, as have been noted by the learned Additional District Judge, are :'That DDA had initiated a scheme to remove the unauthorised occupants of government land by giving them alternative plots/place for their business/work. On this scheme, defdt. No. 2 to 7 had applied to DDA for giving them alternative plot as they were in occupation of government land unauthorisedly. DDA offered them alternative accommodation in lieu of their vacating and handing over the possession of government land underneath the unauthorised structure after complete remo...
Chunni Lal and anr. Vs. Satpal and ors.
Court: Delhi
Decided on: Nov-18-2003
Reported in: I(2006)ACC194
S.K. Mahajan, J.1. Since short legal question is involved in this appeal, learned Counsel for the parties state that it may not be necessary to call for the file of the Trial Court and the matter can be heard and disposed of today itself. The matter has, thereforee, been heard with the consent of the parties.Admit.2. Appellants aggrieved by the award of the Motor Accidents Claims Tribunal have filed this appeal for enhancement of compensation mainly on two Wounds, (1) that the Claims Tribunal has not taken into consideration the future prospects in the life and career of the deceased to decide the loss of dependency to the fatally; and (2) in place of the multiplier of 16 in terms of Second Schedule to the Motor Vehicles Act, the Tribunal has applied the multiplier of 13.3. The Claims Tribunal has estimated the income of the deceased at Rs. 2,100 per month being the minimum wages of a semi-skilled worker as per the notified minimum wages of the period when she died. Without taking the ...
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