Court : Supreme Court of India
Reported in : AIR1986SC3; 1985(2)SCALE1142; 1985Supp(1)SCC611; [1985]Supp2SCR399
..... at such an interval as to allow of fabrication or to reduce them to the mere narrative of a past event (i) though this is subject to apparent exceptions in the case of continuing facts (k); (2) they must relate to and explain the act they accompany, and not independent facts prior or subsequent where to (i); and (3) though admissible to explain, they are not always taken as proof of the truth of the matters stated, that is, as hearsay (m). p.w. ..... (as he then was, made the following observations: "we think that the high court was quite right in holding that the tape records of speeches were "documents" , as defined by section 3 of the evidence act, which stood on no different footing than photographs, and that they were admissible in evidence on satisfying the following conditions: (a) the voice of the person alleged to be speaking must be duly identified by the maker of ..... while in a first appeal, the entire evidence can be reviewed by the appellate court, and this being the first appeal under section 116a of the representation of the people act, one must, however, always bear in mind that where the question is whether the oral testimony should be believed or not, the views of the trial judge should not be lightly ..... to us that the matter have is not free from difficulty but the preponderance of authorities - indian and foreign - are in favour of admissibility of the statement provided certain conditions and safeguard are proved to the satisfaction ..... in north dursham [1874] 2 o'm & .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2158Tri(Delhi)
..... in other words, shri gandhi is fully aware of the modus operandi adopted by shri suri and had been instrumental in entering into correspondence with the foreign indentor in making arrangements for such under-invoicing and separate arrangements for transferring funds to the swiss bank, it is also further by the third para in the same letter in which shri ..... gandhi of bombay, who had long standing business connections with the holland party had actually acted as the indenting agent for the consignment in question.the preliminary investigations also indicated that the actual price paid for the goods ..... concerned, the show cause notice alleged his involvement in the unauthorised importation and he was called upon to explain as to why penalty under section 112 of the act should not be imposed on him, being a person concerned in the said illegal deal. ..... for assessing the value of a statement under section 108 of the customs act, the learned counsel for the appellants has contended that a statement under this provision has to be looked with caution as unlike the statutory safeguards provided under section 164 of ..... shri jain, the learned sdr that the rigour of the provisions of the indian evidence act cannot be applied in the proceedings before the quasi-judicial authorities. ..... :- (a) the goods imported by the appellants were liable to confiscation under the provisions of section 111(d) read with section 11 l(m) of the act, but gave the appellants an option to redeem the same on a fine of rs. .....
Tag this Judgment!Court : Chennai
Reported in : (1986)1MLJ206
..... against the order impugned in this revision under article 227 of the constitution of india, the petitioner has the remedy of and ought to have resorted to a regular appeal before the foreign exchange regulation appellate board under section 52 of the foreign exchange regulation act (46 of 1972), hereinafter referred to as the 'act', he has not done so. ..... i must also take note of the fact that as against the decision of the appellate board under section 52 of the act, there is a further remedy under section 54 of the act. 3. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1987Mad11
..... 52, foreign exchange re -gulation act (46 of 1973), hereinafter referred to as the act. ..... 227 of the constitution, the petitioner has the remedy of and ought to have resorted to a regular appeal before the foreign exchange regulation appellate board under s. ..... 52 of the act, there is a further remedy under s. ..... 54 of the act.3. .....
Tag this Judgment!Court : Delhi
Reported in : 1986CriLJ1208; 1985(9)DRJ218; 1985RLR548
..... the case are confiscated 'if not already confiscated' clearly shows that he was not aware what had happened to the goods which were in the control of the customs authorities it is true that the foreign currency seized from the appellant's possession was property in respect of which an offence was committed, but this fact alone did not call for an order under section 452(1) in the circumstances of the ..... 'it is thus crystal clear that the supreme court did not consider the mere fact of the foreign currency seized by the concerned authorities under the foreign exchange regulation act being case property in respect of which the alleged offence was committed to be enough to empower a criminal court to pass on order regarding its disposal under section ..... is that a combined reading of the above provisions would clearly bring out that if a customs officer duly authorised has reason to believe that any goods are liable to confiscation under the act he can seize those goods and section 124 lays down the procedure which has to be followed by the authority before' confiscating the goods or imposing a penalty. ..... 1977crilj1933 , an assistant collector of customs filed a complaint in the court of the chief metropolitan magistrate, calcutta, alleging the inter alia, that the appellant had brought in the foreign currency seized from his possession in violation of section 13(1) of the foreign exchange regulation act and was, thereforee, liable to be convicted under section 135 of the customs act. .....
Tag this Judgment!Court : Delhi
Reported in : 1989(2)Crimes144; 1986(10)DRJ291
..... : 1964crilj344 , it was held that although a confessional statement of a co-accused was an evidence in view of the provisions of section 30 of the evidence act, yet it was not a substantive evidence within the meaning of section 3 of the said act and, thereforee, such a confessional statement could be used only in lending assurance to the conclusion of guilt derived on the basis of substantive evidence. ..... relied upon section 41(a) of the criminal procedure code and urged that the petitioner could have been arrested on reasonable suspicion of his having committed the offences under the official secrets act and that at the time of arrest, the petitioner was told the particulars-of the offence committed by him. ..... signal with the direction that coomer narain shall not obtain any money from the foreigners or foreign embassies and that he would deal with them directly. ..... case the charge-sheet filed by the police against the petitioner is that he had supplied secret information relating to military affairs and defense to coomer narain who supplied it to foreign agents through his bombay office which is punishable with 14 years of imprisonment under section 3 of the official secrets act. ..... in : 1984crilj1211 emphasised that current situation in the country was such that it could easily be exploited by unscrupulous men to their own or to some foreign power's advantage and that in such cases bail should not be granted to persons charged with offences under section 3 of the official secrets act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(23)ELT270TriDel
..... worked out on the newspaper figures.the party contended that recourse cannot be taken to section 14 (l)(b) of the customs act, 1962, since no facts had been given in the show cause notice to hold that the buyer and the seller had interest in the business of each other and that the price was not the ..... if the department felt aggrieved, they should have contacted the embassy officials or foreign chamber of commerce and ascertained the value of such goods. ..... the respondents have filed the certificate from the afghan government regarding the imports and if the appellants had any grievance, the embassy authorities should have been contacted or particulars drawn from foreign chamber of commerce to disapprove the valuation claimed by the respondents. ..... further, recourse to deduced landed cost is a concept under the sea customs act, 1878 and has no relevancy after the introduction of section 14. ..... chandrasekharan, advocate appeared for the appellant and urged that if section 14 (l)(a) of the customs act was not applicable then alone section (14)(1) (b) could be attracted. ..... he also raised an objection that the appeals that were originally filed were without any verification, and the mandatory provisions of 129-a (6) of the customs act had not been followed. ..... it must be mentioned that the term" value" in regard to the imported goods is governed by section 14 of the customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC572Tri(Delhi)
..... worked out on the newspaper figures.the party contended that recourse cannot be taken to section 14(1)(b) of the customs act, 1962, since no facts had been given in the show cause notice to hold that the buyer and the seller had interest in the business of each other and that the price was not the ..... if the department felt aggrieved, they should have contacted the embassy officials or foreign chamber of commerce and ascertained the value of such goods. ..... the respondents have filed the certificate from the afghan government regarding the imports and if the appellants had any grievance, the embassy authorities should have been contacted or particulars drawn from foreign chamber of commerce to disapprove the valuation claimed by the respondents. ..... further, recourse to deduced landed cost is a concept under the sea customs act, 1878 and has no relevancy after the introduction of section 14. ..... chandrasekharan, advocate appeared for the appellants and urged that if section 14(1)(a) of the customs act was not applicable then alone section 14(1)(b) could be attracted. ..... he also raised an objection that the appeals that were originally filed were without any verification, and the mandatory provisions of 129-a(6) of the customs act had not been followed. ..... it must be mentioned that the "value" in regard to the imported goods is governed by section 14 of the customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(31)ELT551TriDel
..... worked out on the newspaper figures.the party contended that recourse cannot be taken to section 14(1)(b) of the customs act, 1962, since no facts had been given in the show cause notice to hold that the buyer and the seller had interest in the business of each other and that the price was not the ..... if the department felt aggrieved, they should have contacted the embassy officials or foreign chamber of commerce and ascertained the value of such goods. ..... the respondents have filed the certificate from the afghan government regarding the imports and if the appellants had any grievance, the embassy authorities should have been contacted or particulars drawn from foreign chamber of commerce to disapprove the valuation claimed by the respondents. ..... further, recourse to deduced landed cost is a concept under the sea customs act, 1878 and has no relevancy after the introduction of section 14. ..... chandrasekharan, advocate appeared for the appellants and urged that if section 14(1)(a) of the customs act was not applicable then alone section 14(1)(b) could be attracted. ..... he also raised an objection that the appeals that were originally filed were without any verification, and the mandatory provisions of 129-a(6) of the customs act had not been followed. ..... it must be mentioned that the term "value" in regard to the imported goods is governed by section 14 of the customs act, 1962. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1986)19ITD320(Ahd.)
..... that, however, raises the question, what then is the correct meaning of 'true profits' as understood under the income-tax act, 1961 ('the act') as different from the profits revealed by the method of accounting followed (b) it must be noted that the iac does not say that the accounts are ..... 's view that goods sold by export in the accounting period give rise to the following trade proceeds : cif value of goods exported in the accounting period received from foreign buyers, the value is composed of fob value on such goods and freight and insurance thereon. ..... various notifications so as to give effect to decisions and changes therein are issued from time to time, based on policy decisions on account of various factors like amount of subsidies to be disbursed, changes in fiscal policies, foreign exchange reserve, export trade of india, vis-a-vis imports, etc. ..... concerned with claim regarding reward under section 10(775) of the income-tax act and this very case decided the issue regarding replenishment licences in favour of ..... scheme of export incentives is dependent on many factors like availability of funds with the government, propriety of the scheme in the national interest and foreign exchange reserve of the government. ..... home market as well as in the foreign market. 2. ..... may be re-exported out of india in the same form as they were imported ; or they may be used either as raw materials or components of some other articles manufactured in india for being exported to foreign countries. .....
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