Judgment Search Results Home > Cases Phrase: re entry permit Court: delhi Page 16 of about 33,748 results (0.045 seconds)

Commissioner of Income Tax vs.ashok Chawla

Court : Delhi

..... this was based on the ao s determination of undisclosed income assessed on substantive basis due to unexplained credit in bank account for ay199596 (`40,65,086/-) and unexplained credit entry in the discount bank & trust co, zurich, assessed on substantive basis for ay199595 @ `51,12,392/-. ..... learned counsel submitted that despite requests, the assessee had not been permitted and denied access to any inspection of the documents seized. ..... the the constitutional validity of a provision which permitted an examining board not only to hold an inquiry but also to take action against doctors was raised before the supreme court of united states in harold withrow v. ..... the mode of gathering such information may vary from the mere issuance of a notice under section 142 to the more intrusive method of entry and search envisaged seizure under section 132. ..... there is nothing inherently unconstitutional in permitting the assessing officer to gather the information and to assess the value of the information himself. ..... furthermore, the search itself was dented on account of various irregularities during the process such as planting of evidence in the form of letters, documents, illegalities in the form of absence of independent witnesses, forcible entry into the premises of ms. .....

Centaur Helicopter Services P. Ltd. Vs.commissioner of Income Tax

Court : Delhi

..... this was based on the ao s determination of undisclosed income assessed on substantive basis due to unexplained credit in bank account for ay199596 (`40,65,086/-) and unexplained credit entry in the discount bank & trust co, zurich, assessed on substantive basis for ay199595 @ `51,12,392/-. ..... learned counsel submitted that despite requests, the assessee had not been permitted and denied access to any inspection of the documents seized. ..... the the constitutional validity of a provision which permitted an examining board not only to hold an inquiry but also to take action against doctors was raised before the supreme court of united states in harold withrow v. ..... the mode of gathering such information may vary from the mere issuance of a notice under section 142 to the more intrusive method of entry and search envisaged seizure under section 132. ..... there is nothing inherently unconstitutional in permitting the assessing officer to gather the information and to assess the value of the information himself. ..... furthermore, the search itself was dented on account of various irregularities during the process such as planting of evidence in the form of letters, documents, illegalities in the form of absence of independent witnesses, forcible entry into the premises of ms. .....

Vijaya Rajagopal vs.commissioner of Income Tax

Court : Delhi

..... this was based on the ao s determination of undisclosed income assessed on substantive basis due to unexplained credit in bank account for ay199596 (`40,65,086/-) and unexplained credit entry in the discount bank & trust co, zurich, assessed on substantive basis for ay199595 @ `51,12,392/-. ..... learned counsel submitted that despite requests, the assessee had not been permitted and denied access to any inspection of the documents seized. ..... the the constitutional validity of a provision which permitted an examining board not only to hold an inquiry but also to take action against doctors was raised before the supreme court of united states in harold withrow v. ..... the mode of gathering such information may vary from the mere issuance of a notice under section 142 to the more intrusive method of entry and search envisaged seizure under section 132. ..... there is nothing inherently unconstitutional in permitting the assessing officer to gather the information and to assess the value of the information himself. ..... furthermore, the search itself was dented on account of various irregularities during the process such as planting of evidence in the form of letters, documents, illegalities in the form of absence of independent witnesses, forcible entry into the premises of ms. .....

Ashok Chawla and Ors. Vs.director of Income Tax and Ors.

Court : Delhi

..... this was based on the ao s determination of undisclosed income assessed on substantive basis due to unexplained credit in bank account for ay199596 (`40,65,086/-) and unexplained credit entry in the discount bank & trust co, zurich, assessed on substantive basis for ay199595 @ `51,12,392/-. ..... learned counsel submitted that despite requests, the assessee had not been permitted and denied access to any inspection of the documents seized. ..... the the constitutional validity of a provision which permitted an examining board not only to hold an inquiry but also to take action against doctors was raised before the supreme court of united states in harold withrow v. ..... the mode of gathering such information may vary from the mere issuance of a notice under section 142 to the more intrusive method of entry and search envisaged seizure under section 132. ..... there is nothing inherently unconstitutional in permitting the assessing officer to gather the information and to assess the value of the information himself. ..... furthermore, the search itself was dented on account of various irregularities during the process such as planting of evidence in the form of letters, documents, illegalities in the form of absence of independent witnesses, forcible entry into the premises of ms. .....

Sonu Impex Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(39)ELT292TriDel

..... factor and circumstances that prevailed upon the assessing officer on the previous occasion in releasing such goods were not on record.during the pendancy of appeal the appellant filed the copy of bill of entry and photo-copy of annexure 'h' to show that on the previous occasion similar goods were cleared. ..... we also do not know the circumstances under which the said bill of entry was cleared and what factors and circumstances prevailed upon the assessing authority in releasing ..... submitted that sub-para (c) of group 0.1 of appendix 17 of the import export policy, 1985-1988 against which the appellants claimed the clearance of imported goods does not permit the import of self adhesive coated jumbo rolls of polypropylene.5. ..... remains that no manufactured articles like films/sheets, (whether or not coated with adhesive) would be permitted for import against this entry. ..... impex, delhi - appellants herein filed their bill of entry dated 31-12-1986 for the clearance of polypropylene adhesive coated jumbo ..... therefore, in the absence of any qualification in the relevant entry, the above description would denote polypropylene in its basic or primary ..... the said bill of entry was subsequently allowed to be converted into bill of entry for lc.l on the request of ..... rolls of self adhesive polypropylene sheets are covered by this entry by virtue of para 20(8) mentioned above. ..... in a few cases however the entry specifically refers to rough or proof - machined material; this would include semi-finished items .....

Hazari Trading Company Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(22)LC312Tri(Delhi)

..... produced by the appellants which were issued under appendix 17, were not valid because according to para 5 of appendix 17, no import of an item appearing in appendix 2 shall be allowed against rep licences unless it is specifically described for import as material permitted for import under col. ..... it was against this entry that the appellants claimed clearance of the consignments. ..... the materials permitted for import under appendix 17 of import policy 1985-88 under which licences were issued included 'artificial fur cloth'. ..... under the first bill of entry the c.i.f. ..... the appellants imported what they declared as artificial fur cloth and filed two bills of entry on 11.11.87 and 27.10.87. ..... therefore, the consignments were subjected to investigation by the special investigation branch of the custom house to verify the correctness of the description declared in the bills of entry. ..... 96,439; under the second bill of entry rs. ..... 4.8 lakhs on the consignments covered by two bills of entry.2. .....

Kumar Plywood Palace Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(38)ECC253

..... furnish all the particulars of the goods required under this sub-section the proper officer may, pending the production of such information permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. ..... on the request of the appellants the assistant collector in exercise of the power under section 46(5) permitted the substitution of the bill of entry for warehousing for a bill of entry for home consumption, which was noted on 23-10-1986. ..... rejected the appellants' claim on the ground that in terms of section 15 of the customs act, the relevant dates were 7-10-1986 and 9-10-1986 respectively when the bills of entry were presented whereas the exemption in respect of the goods in question was withdrawn by the two notifications dated 6-10-1986. ..... - (1) the importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form: provided that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to ..... for home consumption under section 46(1) only on 23-10-1986 when the bill of entry for warehousing filed on 9-10-1986 was permitted to be substituted. .....

Ashok Kumar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(57)LC401Tri(Delhi)

..... on 20.3.1989, the appellant requested thai airways for a duplicate delivery order on the ground that the original was lost and on the same day appellant also sought and obtained permission to file bill of entry under section 46 of customs act, 1962 saying that he does not know about the contents and value of the consignment covered by the air way bill referred to above. ..... consultant, shri sunder rajan, appearing for the appellant, contended that in this case on the appellant's application the assistant collector has granted permission to file bill of entry under section 46 of customs act for the clearance of the goods and in such circumstances, the customs house was bound to determine the assessable value of the goods which is a pre-requisite for assessment of ..... attempt to clear the goods as baggage declaring them as personal effects ran into trouble, the appellant had obtained duplicate delivery order from the carrier airlines and filed the bill of entry, that too without disclosing the earlier filing of baggage declaration. ..... urged that there was no violation of section 77 of customs act, 1962 which applies only to clearance of baggage without duty whereas the appellant has been permitted to file a bill of entry.3. ..... , the learned consultant urged that valuation of the goods is an essential condition for determining fine and penalty.it was, further, pleaded that the goods imported are not prohibited goods and their import is permitted under the import policy at the material time. .....

M/S D.G. Exports Vs. Union of India and Ors.

Court : Delhi

..... in the meantime, the petitioner would be permitted to export non lethal items, which are not expressly specified under entry 4 and 5 of tablea of schedule 2 of itc (hs), 2012 - export policy and the export of which, are otherwise not prohibited and restricted under the ftp or any other law. ..... free exportability all goods other than the entries in the export licensing schedule along with its appendices are freely exportable. ..... itc (hs) indicates the policy in respect of separate items and it is necessary to refer to entry 4 & 5 of table-a of schedule 2 of itc (hs), 2012 which reads as under: s. ..... the respondent has further sought to justify the impugned circular and the requirement of the obtaining noc from dodp on the basis of entry no.5 of table-a of schedule 2 of itc (hs), 2012 - export policy.24. ..... given the underlying intent of ftp - items are freely exportable unless restricted - it is not possible to read any restriction under entry no.4 unless the dgft specifies those items.11. ..... it is not disputed that the aforesaid entries have to be read as a part of the ftp. ..... admittedly, the dgft has not specified any item of military stores as yet and thus, the present entry has been rendered ineffective. ..... in the present case, entry no.4 of table a of schedule 2 of itc (hs), 2012 requires that a noc be obtained from dodp in respect of items specified by the dgft. ..... it is relevant to note that entry no.4 only applies to military stores as specified by the dgft. .....

M/S D.G. Exports Vs. Union of India and Ors.

Court : Delhi

..... in the meantime, the petitioner would be permitted to export non lethal items, which are not expressly specified under entry 4 and 5 of tablea of schedule 2 of itc (hs), 2012 - export policy and the export of which, are otherwise not prohibited and restricted under the ftp or any other law. ..... free exportability all goods other than the entries in the export licensing schedule along with its appendices are freely exportable. ..... itc (hs) indicates the policy in respect of separate items and it is necessary to refer to entry 4 & 5 of table-a of schedule 2 of itc (hs), 2012 which reads as under: s. ..... the respondent has further sought to justify the impugned circular and the requirement of the obtaining noc from dodp on the basis of entry no.5 of table-a of schedule 2 of itc (hs), 2012 - export policy.24. ..... given the underlying intent of ftp - items are freely exportable unless restricted - it is not possible to read any restriction under entry no.4 unless the dgft specifies those items.11. ..... it is not disputed that the aforesaid entries have to be read as a part of the ftp. ..... admittedly, the dgft has not specified any item of military stores as yet and thus, the present entry has been rendered ineffective. ..... in the present case, entry no.4 of table a of schedule 2 of itc (hs), 2012 requires that a noc be obtained from dodp in respect of items specified by the dgft. ..... it is relevant to note that entry no.4 only applies to military stores as specified by the dgft. .....