Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC308
1. Being aggrieved with the Order S8/618/ 90-ACC, dated 7-12-1990 passed by the Additional Collector of Customs, Air Cargo Complex, Madras, M/s. Norsk Data (India) Ltd. have filed this appeal before the Tribunal.2. The issue arising for determination in the present appeal is whether "Software in Source Code in the form of running Computer Sheets" imported by the appellants is eligible for exemption from auxiliary duty of customs in terms of Customs Notification No. 139/90 dated 20-3-1990. The Additional Collector of Customs, Madras, by the impugned order, has held that it is not. "Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books." The Addl. Collector has noted in his order that the Software is "only in sheets without any serial number and not in the form of a printed book/sheets which could be considered to compri...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(26)ECC222
1. This is an appeal against Order-in-Appeal No. B. Cus. 354/87, dated 24-8-1987 passed by the Collector of Customs (Appeals) Madras.2. The issue for determination in this appeal is whether the consignment of designs and drawings imported by the appellants under Bill of Entry 7160/87, dated 13-4-1987 was liable to be charged to auxiliary duty of customs at 40% ad valorem in terms of Customs Notification No. 111/87, dated 1-3-1987, as held by the lower authorities or was exempt from the said duty in terms of Customs Notification 112/87, dated 1-3-1987.3. There is no dispute as regards the classification under Heading 4906.00 of the First Schedule to the Customs Tariff Act, 1975 for the purpose of levy of basic duty of customs nor as regards the levy of additional duty of customs.4. We have heard Shri V. Sridharan, learned counsel, for the appellants and Shri V. Chandrasekaran, SDR, for the respondent-Collector.5. Auxiliary duty of customs was leviable, under Section 95 of the Finance B...
Tag this Judgment!Court : US Supreme Court
Regan v. Time, Inc. - 468 U.S. 641 (1984) U.S. Supreme Court Regan v. Time, Inc., 468 U.S. 641 (1984) Regan v. Time, Inc. No. 82-729 Argued November 9, 1983 Decided July 3, 1984 468 U.S. 641 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK Syllabus Title 18 U.S.C. 474 makes it a crime to photograph any obligation or other security of the United States. But 18 U.S.C. 504(1) permits the printing or publishing of illustrations of any such obligation or other security "for philatelic, numismatic, educational, historical, or newsworthy purposes in articles, books, journals, newspapers, or albums" if the illustrations are in black and white and less than three-fourths or more than one and one-half the size of the original and if the negative and plates used in making the illustrations are destroyed after their final authorized use. Appellee magazine publisher, after being warned that it was violating 474 and 504 by publishing a photographic ...
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TWA v. Franklin Mint Corp. - 466 U.S. 243 (1984) U.S. Supreme Court TWA v. Franklin Mint Corp., 466 U.S. 243 (1984) Trans World Airlines, Inc. v. Franklin Mint Corp. No. 82-1186 Argued November 30, 1983 Decided April 17, 1984 * 466 U.S. 243 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus The Warsaw Convention (Convention), an international air carriage treaty that the United States ratified in 1934, sets a limit on an air carrier's liability for lost cargo at 250 gold French francs per kilogram, which sum may be converted into any national currency. In 1978, Congress repealed the Par Value Modification Act (PVMA), which set an "official" price of gold in the United States. Nevertheless, the Civil Aeronautics Board (CAB) continued to sanction the use of the last official price of gold as a conversion factor. As a result, a $9.07-per-pound limit of liability remained codified in the CAB regulations governing international air carriers' tariff...
Tag this Judgment!Court : US Supreme Court
INS v. Chadha - 462 U.S. 919 (1983) U.S. Supreme Court INS v. Chadha, 462 U.S. 919 (1983) INS v. Chadha No. 80-1832 Argued February 22, 1982 Reargued December 7, 1982 Decided June 23, 1983 * 462 U.S. 919 APPEAL FROM THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus Section 244(c)(2) of the Immigration and Nationality Act (Act) authorizes either House of Congress, by resolution, to invalidate the decision of the Executive Branch, pursuant to authority delegated by Congress to the Attorney General, to allow a particular deportable alien to remain in the United States. Appellee-respondent Chadha, an alien who had been lawfully admitted to the United States on a nonimmigrant student visa, remained in the United States after his visa had expired and was ordered by the Immigration and Naturalization Service (INS) to show cause why he should not be deported. He then applied for suspension of the deportation, and, after a hearing, an Immigration Judge, acting purs...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC235DTri(Delhi)
1. Under Section 131 of the Customs Act, 1962 (hereinafter referred to as the Act), V.V. Dabke & Sons, Customs House Agents, Bombay hereinafter referred as the agents filed a revision petition before the Government of India on 15th June, 1981, contesting Order in Appeal No.S/49-1041/80-AIR dated 25th of February, 1981 passed by the Appellate Collector of Customs, Bombay by which he rejected the Agents' claim to refund of duty in respect of designs and drawings imported by Air-Bill of Entry Cash No. 2248 of 27th December, 1979. The revision petition stands transferred to the Tribunal under Section 131-B of the Act as appeal and is disposed of as such.2. We consider necessary not only to reproduce the petition, order of the Appellate Collector of Customs but also the order of the Assistant Collector of Customs rejecting the refund claim with a purpose to show that the Agents filed appeal in their own right without even indicating as to who were the real importers who could be said t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC611; (1980)1SCC142; [1980]1SCR938; [1980]45STC58(SC); 1980(12)LC210(SC)
1. The questions of law which arise for determination in this appeal lie in a very narrow compass and do not present any difficulty in answering them. They are the usual type of questions that arise under the Sales-lax Legislation, namely, whether a particular commodity sold or purchased by the assessee falls within one entry or another. The assessee always contends that it falls within an entry which attracts lesser rate of tax while the Revenue invariably seeks to bring it within the entry attracting a larger rate of tax.2. Two questions arise here for consideration. One question is whether certain ornaments and other articles of gold purchased by the assessee with a view to melting them and making new ornaments or other articles out of the melted gold fall within Entry 56 in the First Schedule of the Kerala General Sales Tax Act. 1963 (hereinafter referred to as 'the Act') which reads 'Bullion and specie'. If the ornaments and other articles of gold purchased by the assessee fall wi...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1977MP74; 1977MPLJ74
Shiv Dayal, C.J.1. This writ petition and the other writ petition (Misc. Petition No. 35 of 1976) under Article 226 o the Constitution challenge the validity of the M. P. Dhan Parichalan Skeem (Pratishedh) Adhiniyam, 1975 (Act No. 19 of 1975) (hereinafter referred to as the Act), on the ground of want of legislative competence in the State Legislature, as also for vagueness and arbitrariness and as a colourable piece of legislation and fraud on the Constitution, and further as violative of the fundamental right under Article 31 of the Constitution. During the course of the final hearing of these petitions, leave was sought to amend them. It was granted as the learned Advocate-General had no objection. By the amendment, the Act is further challenged as in contravention of Articles 301 to 304 of the Constitution.2. Section 3 of the Act reads thus:--'No person shall promote or conduct any money circulation scheme or enrol as a member in any such scheme, or participate in it otherwise, or ...
Tag this Judgment!Court : US Supreme Court
Woodson v. North Carolina - 428 U.S. 280 (1976) U.S. Supreme Court Woodson v. North Carolina, 428 U.S. 280 (1976) Woodson v. North Carolina No. 75-5491 Argued March 31, 1976 Decided July 2, 1976 428 U.S. 280 CERTIORARI TO THE SUPREME COURT OF NORTH CAROLINA Syllabus Following this Court's decision in Furman v. Georgia, 408 U. S. 238 , the North Carolina law that previously had provided that in cases of first-degree murder the jury in its unbridled discretion could choose whether the convicted defendant should be sentenced to death or life imprisonment was changed to make the death penalty mandatory for that crime. Petitioners, whose convictions of first-degree murder and whose death sentences under the new statute were upheld by the Supreme Court of North Carolina, have challenged the statute's constitutionality. Held: The judgment is reversed insofar as it upheld the death sentences, and the case is remanded. Pp. 428 U. S. 285 -305; 428 U. S. 305 -306; 428 U. S. 30...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC564; [1970]40CompCas325(SC); (1970)1SCC248; [1970]3SCR530
J.C. Shah, J.1. Rustom Cavasjee Cooper--hereinafter called 'the petitioner'--holds shares in the Central Bank of India Ltd., the Bank of Baroda Ltd., the Union Bank of India Ltd., and the Bank of India Ltd., and has accounts--current and fixed deposit --with those Banks : he is also a director of the Central Bank of India Ltd. By these petitions he claims a declaration that the Banking Companies (Acquisition and Transfer of Undertakings) Ordinance 8 of 1969 promulgated on July 19, 1969, and the Banking Companies (Acquisition and Transfer of Undertakings) Act 22 of 1969 which replaced the Ordinance with certain modifications impair his rights guaranteed under Articles 14, 19 and 31 of the Constitution, and are on that account invalid.2. In India there was till 1949 no comprehensive legislation governing banking business and banking institutions. The Central Legislature enacted the Banking Companies Act 10 of 1949 (later called 'The Banking Regulation Act') to consolidate and amend the l...
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