Delhi Court December 2005 Judgments

Dinesh International Ltd. Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(108)ECC79

The appellant imported three consignments of copper scraps of "BIRCH" Varieties - two from Singapore and one from Israel, during the period November - December 1998. The purchase price varied from US $ 1160 to US $ 1180 PMT. Customs authorities accepted the prices and assessed the goods to duty and allowed their clearances. Subsequently, notice was issued on the ground that, as per the London Metal Exchange (LME), price was higher than the assessed values. The appellant was, therefore, directed to deposit the differential duty or show cause as to why the consignments should not be re-assessed and duty short-levied demanded. The appellant resisted the demand holding that original assessments which were based on transaction values were correct and no short-levy was involved. It was also contended that it is well settled that LME prices cannot be the basis for assessment. Appellant also mentioned that there were contemporaneous imports at comparable prices.2. In adjudication, the Deputy ...

income Tax Officer Vs. Television Eighteen India Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101TTJ(Delhi)669

1. These two appeals are filed by the Department against a common order of learned CIT(A), dated the 16th Nov., 2001 for the financial years 1998-99 and 1999-2000 disputing the cancelling the penalties of Rs. 22,90,050, and Rs. 13,38,683, respectively, levied under Section 271C of the IT Act.2. Since the facts and the issue involved in both appeals are identical, we dispose of both the appeals by a common order for the sake of convenience.3. The relevant facts giving rise to these appeals are that the assessee, a company registered under the Companies Act, approved an Employee Stock Option Scheme (hereinafter to be referred in short ESOS) and created a trust namely, senior professional trust for the welfare of the employees. The assessee-company through this trust transferred certain shares to its senior employees and directors. The AO stated that the assessee-company had not considered the value of these shares as perquisite in the hands of the recipients while deducting tax at share...

M. Plast (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101TTJ(Delhi)311

1. This appeal by the assessee against order dt. 10th June, 2002 of the learned CIT(A)-IX, New Delhi, raises the following grounds : 1. That the assessing authority and the learned CIT(A) erred in not appreciating facts and circumstances of the case, submissions made before them, details available on the record, history of the case, submissions made before them, statutory provisions, binding decisions cited before them and have further erred in passing orders, which are bad in the facts of the case and in law. 2. That on the facts and circumstances of the case and in law, the learned CIT (A) erred in upholding disallowances made by the learned AO of the following expenditures :(a) Advertisement and publicity Rs. 5,28,565(b) Foreign tours and travelling Rs. 2,79,447(c) Exhibition expenses. Rs. 10,41,542 2. Briefly, the facts are that the appellant continues to derive income from manufacture and sale of rotational plastics moulding machinery and maintained its accounts on mercantile bas...

Ravi N. Tikoo Vs. Deputy Commissioner (S.W.) and ors.

Court: Delhi

Reported in: 128(2006)DLT267; [2006(109)FLR955]; 2006(3)SLJ118(Delhi)

Gita Mittal, J.1. This writ petition has been filed by the petitioner challenging the legality and validity of an order of reference dated 16th May, 1996 made by the Government of N.C.T. of Delhi under Section 10(1)(c) of the Industrial Disputes Act, 1947 and the ex parte award dated 1st November, 2001 resulting from the adjudication thereupon by the Labour Court.2. The petitioner before this court has stated that he ordinarily resides in London and had purchased a farm house in Mehrauli in the year 1992 for his sons' residence as well as for his family during visits to Delhi. In view of the red brick exterior of the property, he had given to this house the appellation 'Villa Rosa'. The house was a residential property made and utilised for this purpose alone. From 14th September, 1994, for the purposes of normal domestic works, persons such as cook, cleaners, gardeners, watchmen/chowkidars etc. were appointed on a part time basis. The petitioner had engaged the services of Shri Bhaggu...

G.E. Lighting (India) (P.) Ltd. Vs. Directorate of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

O.P. Nahar, Chairperson. - By virtue of this appeal, the appellant has challenged Adjudication Order No. ADJ/159/B/SDE/KNR/2004/4423, dated 26-5-2004 passed by Special Director, Enforcement Directorate, imposing a penalty of Rs. 44,42,600 for contravention of the provisions of section 8(3) read with section 8(4) Foreign Exchange Regulation Act, 1973, on the reasons that the appellant after obtaining remittance of foreign exchange equivalent to Rs. 44,42,600 for the purposes of importing goods failed to use such foreign exchange for import of goods and file proof thereof. This Tribunal by order dated 4-10-2004 directed the appellant when appellant was neither present nor represented, to make pre-deposit of 20 per cent of the amount of penalty within 60 days from the date of receipt of the order. Against this order, the appellant approached Honble High Court of Delhi where this Tribunals order is set aside and matter is remanded back for fresh disposal of the application for waiver of th...

G.K. Winding Wires Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This stay application is regarding waiver of pre-deposit of duty amounting to Rs. 1,68,683/-.2. Heard both sides. Considered the submissions and perused the records. The demand of duty is on the goods which was stolen from the applicant's factory in a dacoity. The said decoity was by armed dacoits who entered the factory of the applicants and forcibly detained the security man and workers in a room and conducted the dacoity. The applicants filed the required information to the authorities and lodged FIR, a copy of which was handed over to the department. The applicants sought remission of the duty on the goods which were stolen in dacoity.Learned Commissioner rejected the application for remission. Hence the department issued show cause notice for recovery of the duty. This show cause notice was confirmed by the Commissioner (Appeals) and also upheld the adjudication order. In my opinion the goods which were stolen on gun point could be covered under unavoidable accident.Further th...

Trupati Structurals Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. The applicants are manufacturing and clearing PVC pipes. They have entered into a contract with U.P. Jal Nigam for supply of the goods manufactured by them as per ISI Specifications 4985/1998. In the Contract, there is a condition that the PVC pipes shall be despatched only after proper inspection, testing, certification and marking by inspection officer of RITES, Northern. Region, C-I, Commercial Centre, Sufdarjung Dev Area, New Delhi-110 016/DGS&D., 14/116 D, Civil Lines, Kanpur/Any other agency which may be nominated form time to time. For carrying out such inspection, the charges of third party inspection agency shall be borne by them firm @ 0.5% of ordered ex-factory cost of pipes i.e. cost including excise duty only. The supplier is required to pay in advance the above referred fee to the inspection agency whose name is mentioned in the allocation orders. It was pleaded that they had already manufactured the PVC pipes and the cost of inspection cannot be added in the tran...

Rajdhani Seeds Corporation Vs. Commr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The only dispute in this appeal is the classification of Berseem seeds imported from Egypt. The appellant claimed classification under Heading 1209.99. But Revenue authorities classified it under Heading 1209.22. That dispute has reached us through this appeal.2. We have perused the records and heard both the sides. Revenue has placed the following additional materials also in support of classification under 1209.22. Encyclopaedia Britannka, 2005: Any member of genus Trifolium. of the pea family (Fabaceae), comprising 300 or more annual and perennial species, occurring in most temperate and subtropical regions (except Southeast Asia and Australia). The alternate leaves are compound, usually with three toothed leaflets. The very small, fragrant flowers are crowded into dense heads, or spikes. The small, dry fruit usually contains one or two seeds. Cultivated species of clover originated in the Old World but have become naturalized worldwide in temperate regions. Fodder crops are not...

Neha International (P) Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. These four appeals challenge the enhancement of values carried out by the Custom authorities white assessing imported goods to Customs duty. The products in question are flocked fabrics and PU leather cloth. In regard to flocked fabrics, the appellant's purchase price, according to the invoice, was US $ .44 per metre. Custom authorities enhanced that value to .77 per metre for the purpose of assessment to Customs duty. Similarly, purchase price was US $ .62 per metre for PU leather cloth. Customs duty was levied after enhancing the value to US $ .80 per metre.2. The ground for enhancement by the Custom authorities is that, contemporaneously, the same goods were being imported at the enhanced values by other importers.3. The submission of the appellant all through was that it purchased huge quantities and that is the reason for lower price obtained by it.It is also pointed out that the purchases are from manufacturers themselves. The Id. Counsel for the appellant has submitted that ...

The Secretary Sindhi Academy Vs. Sarla Dharia and ors.

Court: Delhi

Reported in: 126(2006)DLT317; 2006(86)DRJ588; (2006)IILLJ418Del

Markandeya Katju, C.J.1. This writ appeal has been filed against the impugned judgment of the learned single Judge dated 04.03.2005.2. Heard learned counsel for the parties and perused the record.3. The Respondent No. 1 in this appeal (the writ petitioner) was appointed as a Stenographer (Hindi) by order dated 02.05.2000 (Annexure-III to the writ petition) on a purely temporary ad-hoc basis for a period of 89 days or till further orders, whichever is earlier. The appointment orders states that her services can be terminated at any time without giving any reason. It is alleged that although her initial appointment was made for 89 days, but however it was continued by a number of such orders, the last one being of 29.04.2002 in which the appointment was made till further orders instead of 89 days. All these orders including the order dated 29.04.2002 are annexed collectively as Annexure-IV to the writ petition.4. The petitioner made a complaint to the Secretary, Sindhi Academy on 18.10.2...