Court : Delhi
Decided on : Feb-22-1989
Reported in : 1989(42)ELT167(Del); ILR1991Delhi149
..... the exporters to do export of a particular commodity on the basis of quota granted fay the government. he said this power to charge premium flowed from section 3 of fie act and clauses 3 and 3(3) of the exports order. to sustain the legality of the impost he relied on article 73 of the constitution with reference ..... how this amount is to be utilised. (22) the levy of premium is clearly outside the act and the export order and is not authorised. export order unlike import order has not been issued under section 3 read with section 4a of the act. license under the export' order means an export license granted under the order. tins definition of license ..... of india. aepc has been organized with sponsorship of the ministry of commerce in the government of india.(5) license under the act means a license granted and includes customs clearance permit issued, under any control order. under section 4-a, the central government may, by order levy, subject to such exceptions, if any, in respect of a.ny .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-20-1989
Reported in : (1989)(24)LC168Tri(Delhi)
..... a relation to the rate of duty of excise, it was heard' and decided by the special bench constituted by the president in terms of sub-section (2) of section 35-d of the act. at no stage the appellants/applicants challenged the jurisdiction of the special bench. on the other hand they submitted to the jurisdiction of the special bench ..... or to the value of goods for purposes of assessment" such appeal is to be heard and decided by a special bench in terms of sub-section (2) of section 35-d of the act. in the instant case since the appeal filed by the appellants/applicants was against a decision/order relating, among other things, to the determination of ..... excise, 1984 (18) elt 669. in reply dr. r. k. mehra, learned counsel for the applicants submitted that for excluding the reference application under sub-section (1) of section 35g of the act it is necessary that in the appeal question of rate of duty of excise must be involved and there must be actual determination of the rate of excise .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Feb-17-1989
Reported in : (1989)29ITD449(Delhi)
..... payment of any interest, salary, bonus, commission or remuneration made by the firm to any partner has to be disallowed by virtue of the provisions of section 40(6) of the act.this is a special provision made by the legislature and, therefore, on the principle of generalia specialibus non derogant, it must be accordingly applied to the ..... income from profits and gains of business or profession that has to be computed in accordance with the law laid down in sections 28 to 44 of the act.thus, in this fascicle of sections, it is section 40 that enumerates amounts, which shall not be deducted in computing the income chargeable under the head "profits and gains of business ..... include any person who, being a minor, has been admitted to the benefits of partnership.8. we also find that in the indian partnership act, 1932 partnership is defined in section 4. as per section 4 partnership is the relation between persons, who have agreed to share the profits of a business carried on by all or any of .....
Tag this Judgment!Court : Delhi
Decided on : Feb-17-1989
Reported in : 38(1989)DLT279; 1989(16)DRJ278
..... evidence. it is further averred that the prosecution had failed to establish by medical evidence that age of the prosecutrix was below 16 years, and thus offence under section. 376 indian penal code was in any case not made out because of the apparent position that the girl was a consenting party. besides the plea that the ..... was believed that he had taken away said kumari sunita with him without the consent of her father the lawful guardian. a case was initially registered for the offence under section 363 indian penal code . (3) s.i. surender kumar marwah (public witness 14) then posted at p.s. rajouri garden, new delhi, took over the investigation ..... evidence which was based on scientific test deserved preference. the case, before the supreme court in jaya mala (supra), was that of detention under jammu kashmir public safety act, 1978. the plea that the detenu was below the age of 18 years at the relevant lime was accepted on the basis of radiological test on broad principles. it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-16-1989
Reported in : (1989)(24)ECC176
..... 1-3-1986 to 31-7-1986 should not be paid by them under rule 9(2) of the central excise rules, 1944 read with section 11-a of the central excises and salt act, 1944. considering the respondent's reply to the show cause notice and the submissions made at the time of personal hearing, the assistant collector, ..... of this tribunal, which were under the tariff inforce prior to 1-3-1986 and he should have examined the goods with reference to the new tariff headings, section notes, chapter notes and interpretative rules. as regards classification of the industrial laminates of paper base without copper cladding, shri sunder rajan has argued that this product is ..... expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings." we are in full .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : ILR1989Delhi413
..... clause (xv) in section 2 of the ndps act to mean as follows: '(a)the coagulated juice of the opium poppy; and (b) any mixture, with or without any neutral material, of the coagulated juice of ..... the question of bail have been reproduced which i need not refer because they are well known but it is to be mentioned here that the offences under the ndps act are very serious and grave and the people indulging in such offences are really causing havoc to the health of the inhabitants of this world. the legislature has thought ..... the contents examined by the expert contain any of the ingredients mentioned in the definition of 'opium' the sample cannot be treated as 'opium' for the purposes of the ndps act. it was mentioned that the mere fact that some percentage of morphine is detected in the sample would not make the product as opium. 'opium' has been defined in .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : AIR1989Delhi249; 1989(1)ARBLR339(Delhi); 38(1989)DLT78
..... claims made by the parties who claim to be patentee or alleged violators'. (4) it would be appropriate at this stage to refer to provisions of section 5 of the act which lays down : section 5. inventions where only methods or processes of manufacture patentable. in the case of inventions. (a) claiming substances intended for use, or capable of ..... the appellant which shows that a process may be patented while product may not be. (6) learned counsel for the respondent has drawn my attention to section 48 of the act which cannot be available for rejection of the claim of the appellant.lt was pointed out to the controller that the process of 'removal of dust' ..... and first inventor, his assignee or legal representative can file an application for a patent for his invention. what is an invention has been defined in section 2(i)(j) of the act which reads as under: 'section 2(i)(j) 'invention' means any new and useful :- (i) art, process, method or manner of manufacture ; (ii) machine, apparatus or .....
Tag this Judgment!Court : Delhi
Decided on : Feb-14-1989
Reported in : 38(1989)DLT35
..... , cr. p.c. seeking quashment of the detention order dated 28th may, 1987 issued under section 3(l)(i) and 3(l)(iii) of the cofeposa act and declaration dated 16th july, 1987 issued under section 9 of the act.(2) i need not refer to various grounds, taken in the writ petition challenging the impugned orders because the petition is liable to succeed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-14-1989
Reported in : (1989)(24)LC148Tri(Delhi)
..... that inasmuch as the appellants had under-valued the imported goods and had also mis-declared the value and quantity of the goods, we reduce the penalty under section 112(a) of the customs act, 1962 from rs. 5 lakhs to rs. 4 lakhs (rupees four lakhs only). the revenue authorities are directed to give consequential effect to this order. except ..... used wires 50/- 10. a penalty of rs. 5 lakhs was also imposed on shri k.a. basheer, proprietor of m/s. singapore colour centre, under section 112(a) of the customs act. being aggrieved by the said order the appellants have come in appeal before the tribunal.11. shri v. lakshmikumaran, the learned advocate has appeared on behalf of ..... policy for am 88. the appellants also subscribed to the declaration as to the truth of the contents in the bill of entry as provided for under section 46(4) of the customs act, 1962. an information was received to the effect that the party imported excess goods over and above the goods declared in the bill of entry and .....
Tag this Judgment!Court : Delhi
Decided on : Feb-09-1989
Reported in : AIR1989Delhi315a; ILR1989Delhi255
..... for the supply of lube oil products was that the parly requiring supply would write a letter to the company whereupon the divisional office through the lube section would process the same and would intimate as to how much supply was possible. thereupon the requisition slip would be processed and a delivery challan/order ..... they discovered that the firm was indulging in malpractices and the firm was, on investigation, black-listed. in passing the order of black-listing the state government acted under standardised code in which the department maintained list of approved suppliers after taking into account the financial standard of the firm. in that context the supreme ..... in the said trade. (3) the respondent indian oil corporation ltd. (hereinafter referred to as 'the company') is a statutory body incorporated under the indian companies act, 1956 having its registered office at 254-c, dr. annie basant road, worii, bombay-25 and having one of its regional offices at indian oil bhawan, janpath .....
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