Court : Delhi
Decided on : Oct-03-1989
Reported in : 40(1990)DLT97; 1990(18)DRJ129; 1990(26)ECC317
..... that they be released on bail. even then in the later case, namely ; nimeon sangma and others (supra) in cases of graver offences viz those under sections 302 and 395 i pc, the supreme court did not order release but gave time bound directions for expeditious trial.(8) the case of kadra pehadiya and others v ..... clearly indicate as to whether articles allegedly recovered from the possession of the petitioner fall within the definition of heroin or morphine within the contemplation of the aforesaid act and further that the petitioner has been suffering from ill health during the period of his custody in jail. it is, thereforee, prayed that the petitioner be ..... santosh duggal, j.(1) the petitioner in this bail petition is accused of offences registered under sections 8, 19, 21 and 29 of the narcotics drugs and psychotropic substance act (for short the 'act'}, section 120 of the indian penal code. the allegations against him are that he was found in possession of 10 grams of smack, 18 ampules of .....
Tag this Judgment!Court : Delhi
Decided on : Sep-29-1989
Reported in : 40(1990)DLT388
..... charas in one k(r) packets recovered from the car. you yourself were driving this vehicle consequently, case fir no. 347 dated 21.7.86 under section 21/27/ 61/85 ndps act, was registered at p.s. lajpat nagar. you were put to sustained interrogation by the investigating officer and you led the police party to a cache of ..... detenu. it may be noted that in regard to the said incident two firs were lodged, namely 347/86 under sections 21/27/67/85 ndps act and fir no. 274/86 dated 21.7.1986 under sections 20/21/29/85 ndps act. the prosecution on both counts is pending since july, 1986. the allegation this ground concerns new activity of the ..... solomon, has through this habeas corpus petition challenged the detention order against him passed on 19.1.89 the order was passed under section 3(1) of the prevention of illicit traffic in narcotic drugs & psychotropic substances act, 1988. in the detention order he is described as a kingpin in organized drugs trafficking. it is alleged that about 400 kgs .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-29-1989
Reported in : (1990)(26)ECC62
..... simultaneously, with filing revised classification list, filed the claim for refund of duty for the period prior to september, 1986 in accordance with the provisions of section 11b of the act which was rejected by the assistant collector without issuing show cause notice on the basis of order-in-original dated 5-3-1987 whereby he had rejected ..... 4-5-1989, l.a., shri d.a. dave, appearing for meghdev & label, led arguments for the appellants and made following submissions: that until central excise tariff act, 1985 (act no. 5 of 1986) came into effect from 28-2-1986, the 'product' of the manufacturers was classified under t.i. 68 of the old tariff. the ..... and in light of our directions regarding classification in para (i) above.the appeals, which are allowed, are allowed with consequential relief to the appellants, permissible under act & rules, which should be granted within three months from the date of the receipt of the order by the concerned authority. the matters which will go back to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-28-1989
Reported in : (1990)(25)ECC220
..... sufficient for acceptance of the invoice value for purposes of section 14 of the customs act, 1962 as the value under the section is a deemed value being the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... of the appellant's goods as also the object of the donation of the machine.hence they want the invoice value to be accepted for assessment of duty section 14(1) of the customs act, 1962 also as there is no doubt about the genuineness of the transaction. however, we find that the genuineness of the transaction by itself is not ..... levying a fine in lieu of confiscation of rs. 1,00,000/-. a penalty of rs. 25,000/- was also imposed on the appellants under section 112 of the customs act, 1962.the facts in brief are that the appellants imported in september, 1987, one unit second hand stone edge cutting machine for which they declared cif value of rs. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Sep-27-1989
Reported in : (1989)31ITD426(Delhi)
..... while considering the charitable character of the present society and, in our view, the larned counsel is right in contending so. charitable purpose has been defined in section 2(75) of the act as under : - "charitable purpose" includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility not ..... two appeals is as under: - on the facts and in the circumstances of the case, the learned cit(a) erred in allowing the exemption under section 11 of the act to the assessee as the object of the assessee are political.as is evident from the ground raised by the revenue the revenue's contention merely is that ..... we are in agreement with this view. therefore, we hold that the assessee is a charitable institution existing for a charitable purpose, as defined in section 2(75) of the income-tax act, 1961.13. the newspaper the foundry and the press are the properties held by the assessee under trust and, therefore, the income therefrom would be .....
Tag this Judgment!Court : Delhi
Decided on : Sep-25-1989
Reported in : 1989(17)DRJ278; ILR1989Delhi544
..... ) the facts giving rise to this petition are that the petitioner was arrested on 3rd january, 1989 for offence punishable under sections 132 and 135(i)(a) of the customs act and section 5 of the imports and export (control) act, on his arrival at lndira gandhi international airport, on the allegation that he smuggled gold weighing 349.560 grams of foreign ..... to be an interlocutory order,' (15) i thereforee do not find that any case is maid out for exercise of inherent jurisdiction of this court in the proceedings under section 482 cr. p.c. the order passed by the additional sessions judge does not suffer from any jurisdictional error or illegality. (16) i also find that the order ..... the order of bail was an interlocutory order, and as such there was a clear bar to the maintainability of the revision petition in view of the provisions of section 397(2) of the code of criminal procedure, and thus the order passed by the additional sessions judge, was liable to be quashed. his main reliance is on .....
Tag this Judgment!Court : Delhi
Decided on : Sep-25-1989
Reported in : 40(1990)DLT278; 1989(17)DRJ260; 1989RLR472
..... the application, did show good cause for his nonappearance and he was entitled to be heard as if he had appeared on that day; and that the trial court has acted in the exercise of its discretion illegally and also with material irregularity in dismissing the defendant's application under order 9 rule 7, cpc, by the impugned order. consequently, the ..... court erred in drawing an inference against the petitioner on the ground that the application was filed only when the period of limitation was going to expire. under the limitation act no period is prescribed for filing such an application. under order 9 rule 7, cpc, the defendant is allowed to file an application 'at or before' the next date of ..... arun b. saharya, j.(1) this revision petition under section 115 of the code of civil procedure, 1908, hereinafter referred to as the cpc, is directed against an order dated 27th of may, 1989 made by shri g.s. dhaka, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-21-1989
Reported in : (1990)LC58Tri(Delhi)
1.these two revision applications filed before the central govt. of india which, under section 35-p of the central excises and salt act, 1944, statutorily transferred to this tribunal as if it were appeals filed before the tribunal. as the issue is interlinked and connected they are clubbed together and disposed of by ..... declared price and there was no case of non declaration or suppression, hence case of misstatement was covered by rule 10 and not the rule 10a which was the residuary section. the demand covered for the period december 1973 to august, 1975 and demand has been issued after expiry of one year and hence entire demand is time barred. in support ..... 173 there was time limit of one year for making demands for duties short-levied.there was no time limit under rule 10a. in a way it was a residuary section. residuary provision should be applicable when other proviso were exhausted. according to the department it was a case of suppression and hence rule 10 a is applicable. but on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-20-1989
Reported in : (1990)LC39Tri(Delhi)
..... of central excise is comparable to trial court in civil law and criminal law". it was held by the tribunal that the board's jurisdiction under section 35e(1) of the act was limited to cases where the collector passed an order as an adjudicating authority and not as a revisionary authority. our view is the same. since ..... 6 of the said order it was observed by the tribunal that "the order of the collector shows that he was exercising his revisionary power under section 35a(2) of the act as it then stood. distinction and difference between an adjudicating authority and a revising authority is well understood and the role of adjudicating authority in the field ..... dated 28-7-1981. the aforesaid order-in-review passed by the collector of central excise was reviewed by the central board of excise & customs under section 35e(1) of the act and by its order dated 28-8-1985 the board directed the collector to apply to this tribunal for the determination of the points mentioned in paragraph .....
Tag this Judgment!Court : Delhi
Decided on : Sep-18-1989
Reported in : ILR1990Delhi395
..... petitioner stood seized by the customs authorities would not mean that the petitioner cannot indulge in smuggling of goods in view of the definition of 'smuggling' given in section 2 of the customs act, 1962. it is pleaded that the petitioner could indulge in smuggling 'activities without going abroad or by visiting places where the passport is not needed. however, i have ..... of the code of criminal procedure, the petitioner has sought quashment of deletion order dated october 13, 1988, made under section 3 of the conservation of foreign exchange and prevention of smuggling activities, act, 1974 (for short cofeposa act') by shri k. l.verma, joint secretary to the government of india, ministry of finance, with aview, to preventing the petitioner from smuggling goods .....
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