Delhi Court January 2006 Judgments

Amba Exports Inc. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(105)ECC165

1. This appeal is directed against the order-in-appeal dated 5-11-2004 wherein the appellants' appeal was dismissed by the Commissioner (Appeals) on the question of limitation.2. The relevant facts that arise for consideration are : The appellants imported stock lot of Ceramic wall tiles and filed the Bill of Entry for the assessment by declaring the value of US $ 1.05 per sq. mtr.along with invoices and other documents. The authorities did not accept the said declared price and loaded the value by 60% and assessed the goods at the price of US $ 1.65 per sq mtr. The goods were cleared by the appellants on payment of assessed duty on 6-1-2004. The appellants were aggrieved by the loaded value and hence through their Advocates & Solicitor's letter dated 24th February, 2004 requested the Deputy Commissioner of Customs to pass the speaking order in relation to the Bill of Entry on which the value was loaded. This letter did not elicit any information or response from the authorities. ...

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal is directed against the order of the Commissioner of Central Excise (Appeals), Delhi, made on 29.10.2004 to the extent that it upholds the demand of service tax of Rs. 3, 40,63, 905/- with interest and the reduced penalty of the like amount and upholds the demand of interest under the provisions of the Finance Act, 1994.2. On an information that the appellant Nokia India Ltd., New Delhi was providing taxable services as consulting engineers without getting registered with the Service Tax Department and were not paying the service tax, the officers of the Anti Evasion Branch of the Central Excise Commissionerate, Delhi, visited the premises of the appellant at Commercial Plaza, Radisson Complex, New Delhi on 7.2.2001 to ascertain the nature of services provided by the appellant to their customers. It transpired from the statement of Financial Controller of the appellant, who was conversant with the functioning of the company, that the appellant was a 100% subsidiary of N...

Shrinath Travel Agency Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(106)ECC132

2. The officers of Central Excise searched the premises of M/s.Shrinath Travel Agency on 19.10.2000 and recovered various records pertaining to booking of passengers, tourists. On examination of the records, it was found that dining the period 1.4.2000 to 19.10.2000, they had provided Tour Operator Services amounting to Rs. 32,29,360/- towards booking of tickets. Service tax of Rs. 1,61,467/- was payable by them on the said amount. Statement of Shri Satya Najayan Sharma, ticket booking clerk was also recorded on that date in which he stated that they were deducting 5% service tax from the fare received by them from the passengers. On 22.11.2000, statement of Shri Shyam Lal Kabra, Proprietor of the firm was recorded in which he stated that they have 12 buses but they have not charged any service tax from the passengers.Show cause notice was issued to the appellants demanding service tax of Rs. 1,61,467/- and proposing penalty under Section 76, 77 and 78 of the finance Act, 1994. The ca...

National Highways Authority of India (Nhai) Vs. China Coal Constructio ...

Court: Delhi

Reported in: AIR2006Delhi134; 2006(1)ARBLR265(Delhi); 127(2006)DLT766; 2006(87)DRJ225

Badar Durrez Ahmed, J1. This order shall dispose of is Nos.6880/2005, 6881/2005 and OMP 351/2004. The said OMP has been filed by the petitioner--National Highways Authority of India (hereinafter referred to as 'NHAI') under section 9 of the Arbitration and Conciliation Act, 1996 praying for an order of interim injunction restraining the respondent China Coal Construction Group Corporation (hereinafter referred to as 'China Coal') from interfering in the utilisation by the petitioner of the equipment, temporary works and material lying on the site. It is also prayed by NHAI that in the event China Coal contests the grant of the aforesaid interim injunction and prays for maintenance of status quo, the said China Coal be ordered to bear all the costs for watch and ward, protection of the properties on the site, loss and damage that may occur by way of pilferage, theft and the like during the operation of the order of status quo if passed by this court. is No.6880/2005 is an application fi...

Union of India (Uoi) Vs. Dr. Abbas Ali Khan

Court: Delhi

Reported in: 130(2006)DLT367; 2006(87)DRJ241

Markandeya Katju, C.J.1. This writ appeal has been filed against the impugned judgment of the learned Single Judge dated 23.3.2000. 2. Heard counsel for the parties and perused the record.3. The facts in detail have been set out in the judgment of the learned Single Judge and hence we are not repeating the same except where necessary.4. Briefly, the prayer in the writ petition was for a mandamus directing the respondents to pay to the petitioners the same amount of stipend which was and/or is being paid to Post Graduate MD Students of Modern Medicine till 1.1.1996. 5. The writ petitioners are students of a Post Graduate Course in Unani in Jamia Hamdard, which is a deemed university. Their claim is that they are entitled for the same stipend as is being paid to the Post Graduate MD students of Modern System of Medicine. In its counter affidavit in the writ petition the Central Government stated that it has got no role in fixing the rate of stipend paid to the PG students of Respondent N...

Glaxosmithkline Pharmaceuticals Limited Vs. theodar Laboratories Priva ...

Court: Delhi

Reported in: 2006(33)PTC629(Del)

Sanjay Kishan Kaul, J. 1. The plaintiff has filed a suit for permanent injunction, infringement of copyright, passing of, rendition of accounts and delivery up, etc. in respect of the packaging of the plaintiff for its product VIMERAL.2. The plaintiff claims to be a Member of the Glaxo Welcome Group of Companies having presence all over the world including in India. The plaintiff is engaged in manufacture, marketing and distribution of pharmaceutical, medicinal and veterinary preparations and is the registered proprietor of the trademark VIMERAL which is vitamins food stuffs and food supplements for animals.3. The grievance made in the suit is in respect of the packaging Annexure P-I of the plaintiff for sale of the said product VIMERAL. The packaging is stated to be used since 1989.4. The plaintiff claimed that its cartons has distinctive colour scheme, get up, lay out and unique features. The said carton has three colours base comprising of dark green, white and yellow. The upper por...

United India Insurance Company Ltd. Vs. Usha International Limited

Court: Delhi

Reported in: 127(2006)DLT400

Markandeya Katju, C.J.1. This writ appeal has been filed against the impugned judgment of the learned Single Judge dated 2.9.2005. We have heard the learned counsel for the parties and perused the record. The facts in detail have been set out in the judgment of the learned Single Judge and hence we are not repeating the same except where necessary.2. The writ petitioner has a godown at Cuttak, Orissa which was insured by the appellant covering risks inter-alia against fire, theft, burglary, riots and such other calamities attributable to nature and circumstances beyond control. 3. On 1st and 2nd November, 1999 the employees of the petitioner at the respondent's Cuttak godown noticed that some miscreants had made forcible and violent entry into the godown which was an insured premises at Cuttak.. Thieves had managed to steal a large quantity of stored goods by committing house-breaking from the rear side of the insured godown. The petitioner lodged an FIR dated 4.11.1999 and submitted a...

Shri Narayan Diwakar Vs. Central Bureau of Investigation

Court: Delhi

Reported in: 2006CriLJ4103; 127(2006)DLT789; 2006(87)DRJ440

ORDERJ.P. Singh, J.1. This petition under Section 482 of the Code of Criminal Procedure has been filed for quashing of warrants of arrest dated 21.12.2005 or NBWs issued pursuant to the order dated 21.12.2005 by the court of Special Judge (CBI) in RC No. 9(E)/2005/EOW-I/DLI dated 29.7.2005 in the case of TAJ Cooperative Group Housing Society.2. I have heard Mr. R.K. Anand, Sr. Adv. learned counsel for the petitioner and Mr. Harish Gulati learned counsel for the CBI and have gone through the contents of the petition.3. It is submitted on behalf of the petitioner that the petitioner worked as Registrar Cooperative Societies (RCS) Delhi and in that capacity also passed orders. His orders were appealable before the Finance Commission. It is argued that he enjoyed immunity from prosecution or inquiry because he passed judicial orders. During his tenure as Registrar Co-operative Societies he revived some defunct societies because of which FIRs have been registered and he is facing investigat...

M.C.D. Vs. N.B. Chauhan

Court: Delhi

Reported in: 129(2006)DLT519; 2006(87)DRJ247; 2007(1)SLJ415(Delhi)

Markandeya Katju, C.J.1. This writ appeal has been filed against the impugned judgment of the learned Single Judge 26th April, 2004. 2. Heard learned counsel for the parties and perused the record. The facts in detail have been set out in the judgment of the learned Single Judge and hence we are not repeating the same, except where necessary.3.By means of the writ petition, the petitioner challenged the Memorandum dated 14th February, 1989 issuing a charge-sheet to him. The three charges are as follows:-STATEMENT OF CHARGES FRAMED AGAINST SH. N.B. CHAUHAN, U.D.C., SLUM WING, DDA.CHARGE NO. 1SHRI N.B. CHAUHAN, U.D.C. while working in the then Central Zone (S&JJ;) had remained absent from duty unauthorisedly, from 14.3.1985 to 31.12.1986, without prior sanction of leave and without submitting proper leave applications, in time, with medical certificates, in all cases, where required.CHARGE NO. 2Since N.B. Chauhan further remained absent from 1.1.1987 to 4.2.1988, unauthorisedly and witho...

Avtar Singh Hit Vs. Delhi Sikh Gurudwara Management Committee and ors.

Court: Delhi

Reported in: 127(2006)DLT535

Vikramajit sen, J.1. Keeping in perspective the urgent nature of these writ petitions, Counter Affidavits being available on the record, and arguments having been heard in full detail, the matter was taken up for final disposal. The vagaries and vicissitudes of public life and elections cannot always be visualized or predicted with precision, as these petitions demonstrate. Shri Paramjit Singh Sarna, the President and Shri Ravinder Singh Khurana, General Secretary of the Delhi Sikh Gurdwara Management Committee have intractably locked horns with each other. They have their own factions and supporters. The General Secretary had convened the annual elections of the Executive Board for 19th December, 2005 in terms of his letter dated 28.11.2005. It transpires that in that particular period the President was part of the Jatha which was on pilgrimage to Nankana Sahib, on the outskirts of Lahore, Pakistan. On his return the President took umbrage at the unilateral decision of the General Sec...