Delhi Court October 2004 Judgments
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Vijay Inder Plastics Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-2004
Reported in: (2005)(98)ECC735
2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals).3. The appellant made import of Linear Low Density Polyethylene (LLDPE) and declared the price as US $ 465 PMT. The Custom authorities enhanced the price to US $ 580 PMT on the basis of Platt's price list as well as the manufacturers price list.4. The contention of the appellant is that in this case the contract was entered with the supplier of the goods in August 1998 for supply of the goods at the rate US $ 465 PMT. As per the certificate issued by supplier showing the difference in the price from April 1998 to Jan, 1991 the price of the goods in the month of August 1998 was US $ 460 PMT. As against this price, the goods were supplied to them at the rate of US $ 465 PMT, therefore, there is no basis for enhancement of the value of the goods imported. The contention is also that Platt's price cannot be made basis of the enhancement of the value of the imported goods. The appellant relied u...
K.D. Exports and Prasad Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-29-2004
Reported in: (2005)(98)ECC249
2. The appellant filed these appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the value of imported goods i.e.self adhesive plastic sheets in Rolls and PP Sheet Rolls was enhanced on the basis of international price.3. The contention of the appellant is that there is no basis for enhancement of the value of the goods. No contemporaneous import was cited by the lower authorities for enhancing the value nor any instance of international market price was mentioned in the impugned order. The appellant never accepted the value assessed by the lower authorities.The appellant relied upon the decision of the Tribunal in the case of Mohan Sales (India) Vs. CC, ICD TKD, New Delhi reported in 2004 (91) ECC 682.4. The contention of the Revenue is that as the appellant has accepted the value assessed by the adjudicating authority, therefore, they cannot make any grievance before the Tribunal regarding enhancement. In this case the value of imported goods were enhanced on...
Dileep Nageshwaran Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-29-2004
Reported in: (2004)85TTJ(Delhi)996
1. Through this miscellaneous application, purporting to be under Section 254(2) of the IT Act, 1961, the Revenue seeks to recall the Tribunal's order dt. 29th Nov., 2002 passed in the above captioned appeal.2. The facts concerning this matter are that the hearing of the appeal (ITA No. 7501/Del/1995) was listed on 15th May, 2001. The notice of hearing was sent at the address given in column No. 11 of form No. 36.However, none appeared on behalf of the assessee and the notice was returned back from postal authorities with the remark "left".Thereafter, notice for subsequent dates of hearing was sent but nobody appeared on behalf of the assessee. On 14th Aug., 2001, it was directed that the notice be served upon the respondent through the Departmental Representative. This direction was also repeated on several dates and ultimately the appeal was fixed for hearing on 21st May, 2002, on which date also none appeared on behalf of the respondent. The Bench proceeded to hear the appeal, ex p...
ishwar Enterprises Vs. Joint Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-29-2004
Reported in: (2005)96TTJ(Delhi)508
1. This appeal, preferred by the assessee, is directed against the order of CIT(A) dt. 15th March, 2004, relating to asst. yr. 1997-98.2. Shri R.S. Singhvi FCA appeared on behalf of the assessee whereas Shri Sanjay Avasthi senior Departmental Representative represented the Department. "1. That, on the facts and circumstances of the case, the CIT(A) was not justified in confirming penalty of Rs. 8,00,000 on the alleged ground of concealment of income. That the CIT(A) has not correctly considered the facts of the case and submission furnished during the assessment and appellate proceedings and passed penalty order on mechanical basis without dealing with the specific grounds raised. (i) There was no satisfaction recorded during the course of assessment proceedings or under Section 250. (ii) That there is no finding about nature of concealment and evidence and material in support of the same. (iii) That surrender itself was illegal and arbitrary and this fact is self-evident from the sta...
Bedi Construction Co. Vs. Delhi Development Authority
Court: Delhi
Decided on: Oct-29-2004
Reported in: 115(2004)DLT157
Manmohan Sarin, J.1. Petitioner M/s Bedi Construction Co. filed the above petition under sections 14 and 17 of the Arbitration Act, 1940 which was registered as CS(OS) 1010/1994. Petitioner sought a direction for filing of the award dated 19.4.1994, by the Arbitrator and for making the same rule of the court. Interest @ 18% p.a on the awarded amount till the date of decree is also sought. Objections to the award were filed vide I.A 10358/1994 under Section 30 of the Arbitration Act, 1940. 2. By this judgment objections and suit are being decided. Respondent by the objections filed under Section 30 and 33 of the Act assailed the award made in respect of claim nos. 1,2,3,6,7 and 16. Learned counsel for the respondent during the course of arguments laid emphasis on claim nos. 7 and 16, while for the rest of claims, it was requested that objections as filed, may be considered. 3. The impugned award dated 19.4.1994 was in respect of construction of 480 MIG, 480 LIG Houses at Trilok Puri, Po...
B.L. Wali and ors. Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Oct-29-2004
Reported in: AIR2005Delhi110; 115(2004)DLT639
Sanjay Kishan Kaul, J.1. The disturbed conditions in Kashmir resulted in mass migration starting from the year 1989. Residents of the Valley had to leave their home and hearth for the sake of safety and move to unfamiliar surroundings and adverse conditions without any monetary support. For them, it was a paradise lost.2. The present petition sets forth the tale of one such family which has borne the brunt of displacement from Kashmir. Their sufferings have been aggravated by the unsympathetic and unresponsive attitude of the respondents.3. The residents, who moved out, hardly got any time and carried their bare belongings. Their homes were left at the mercy of the administration to at least protect them till an environment was created for their return. A large number of houses got burn apart from the loss of life over a period of time. The petitioners also suffered a loss of their homes, which were set on fire. There homes were turned into ashes.4. The petitioners were residents of Ve...
Shri Ashok Soi Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Oct-29-2004
Reported in: (2004)192CTR(Del)535; 115(2004)DLT283; [2005]273ITR165(Delhi)
B.C. Patel, C.J.1. The assessed has approached this court against the decision rendered by the Income-tax Appellate Tribunal in ITA. No. 48/2000, for the assessment year 1995-96, under Section 260A of the Income-Tax Act, 1961 (hereinafter referred to as ''the Act''). The following questions of law were framed by the court on 19.09.2000:- '1. Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that assessed is liable to pay capital gains tax on a share of 25% of the total sale consideration in respect of property No. 22, Darya Ganj, New Delhi? 2. Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that assessed was not entitled to deduction under Section 48 of the Income-tax Act, 1961 in respect of the amount claimed to have been paid and received by Shri B.N. Soi from the sale proceeds of property No. 22, Darya Ganj, New Delhi?' 2. So far as question No. 1 is concerned, it refers to transfer of a p...
Union of India (Uoi) Vs. Hindustan Petroleum Corporation Limited
Court: Delhi
Decided on: Oct-29-2004
Reported in: I(2005)ACC66; 115(2004)DLT552
R.S. Sodhi, J.1. CM 13381/2004 :This is an application for early hearing. The same is allowed and disposed of. The matter is taken up for hearing today.2. FAO 209/2003 : This appeal is directed against the judgment dated 11th November, 2002 of the Railway Claims Tribunal, (Principal Bench) Delhi (for short ''the Tribunal''), whereby the learned Tribunal has directed the Railways to pay a sum of Rs. 4,99,056/- together with interest @9% per annum from the date of filing the application till realisation. 3. The brief facts of this case, as has been noted by the Tribunal, are as under : 'This claim for compensation by the applicant company for an amount of Rs. 4,99,056/- is based on allegations that the respondent railways delivered a consignment of Motor Spirit (Petrol) short by 25610 ltrs. 2. The applicant company on 30.11.96 had booked 7 tank wagons vide Railway Receipt No. C-783277 Ex.Bajva-GP Siding, Koyali to Shakurbasti. The dispute relates to wagon No. WR-916553. 3. The applican...
Shri Sanjay Kumar Vs. the Chairperson and Disciplinary Authority, New ...
Court: Delhi
Decided on: Oct-29-2004
Reported in: 115(2004)DLT241; 2005(79)DRJ152
Manmohan Sarin, J.1. Petitioner has filed the present writ petition for quashing the impugned order dated 3.9.2004, passed by the Chairperson, NDMC, proposing the imposition of penalty of removal from service. 2. The Chairperson of NDMC had received a complaint against a driver of NDMC, who was driving car bearing registration No. DL53H-4973 on 2.8.2004 It was a complaint of sexual harassment. The identity of the complainant was accordingly kept confidential. The gist of the allegation, as reproduced in the Memorandum may be noted:- 'On 2nd August when she was waiting for public conveyance the car bearing Regd. No. DL5CH-4973 stopped beside her and the driver with suggestive gestures and expression offered her lift in the car. On her refusal the driver not only passed obscene comments but also started pointed towards his exposed private parts from his seat. He ran away with the car when she threatened to raise alarm. She narrated the traumatic experience she has undergone and with the ...
Sushil Kumar Vs. Inder Singh and ors.
Court: Delhi
Decided on: Oct-29-2004
Reported in: I(2005)ACC251
R.S. Sodhi, J.1. This appeal is directed against the judgment dated 29th November, 1989, of the Motor Accident Claims Tribunal, Patiala House, New Delhi (for short ''the Tribunal'') in Suit No. 26/81, whereby the learned Tribunal has awarded a sum of Rs. 25,500/- on account of injuries sustained by the appellant-Sushil Kumar on his hand in an accident that took place on 10th October, 1980, wherein truck No. DHL2093 driven by respondent Nos. 1 and 2 caused injury to the appellant, who was on his bicycle. 2. The brief facts of the case, as noted by the Tribunal, are as under : ''Sushil Kumar has filed the present petition for grant of compensation u/s 110 A of the Motor Vehicles Act claiming a sum of Rs. 2,00,000/- from the respondents on account of accident involving Truck No. DHL 2093 driven by Respondent No. 1 owned by Respondent No. 2 and unserved respondent No. 3. The petitioner being minor has filed the petition through his father Sh.Narinder Dev. The short facts of the case are th...
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