Court : Delhi
Reported in : 58(1995)DLT60; 1995LC31(Delhi)
..... . 82(3) of the indian customs tariff by custom notification no. 76 dated 12.8.1970 as further amended as item no. 39-01/06 vide the customs tariff act no. 51 of 1975 in future. (iii) pending the hearing and final disposal of this petition this hon'ble court be pleased to restrain the respondents, their officers, subordinates ..... on 13th of september, 1974 the amendment was ordered by this court. in 1975, customs tariff act, 1975 was enacted. the changes effected were the plastic and resin became classifiable under heading 39.01/06 and rubber synthetic became classifiable under heading 40.01-04. again ..... custom authorities brought viton under item 82(3) as 'artificial or synthetic resins and the plastic material in any form'. item 82(3)(a) was noticed in tariff finance act, 1970. on 3rd of september 1974 an amendment application was filed by the petitioners in the writ petition seeking to change item no. 87 to renumbered as 83(2). .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)54ITD488(Delhi)
..... experience and skill. it, therefore, held that the assessee was entitled to weighted deduction in lieu of export market development allowance under section 35b of the it act. it is further observed that the terminology used in section 80-o with reference to furnishing of information is the same as in section 80mm(2)(iv ..... had advised in that case that "the remittance of reinsurance premia after deducting the brokerage due to you would not violate the provisions of foreign exchange regulation act, 1973".4.1 the learned counsel further submitted that the provisions of section 80-o stipulate the following conditions for admissibility of deduction under that section, ..... had been credited to the assessee's account. he emphasised that such credits fell within the meaning of convertible foreign exchange in terms of foreign exchange regulation act. he further submitted that the nature of services provided by the assessee would fall in the category of technical services inasmuch as, in the case of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC479Tri(Delhi)
..... contending inter alia that calcium-bi-sulphite is unstable and not marketable and hence cannot be considered as 'goods' within the meaning of the central excises & salt act, 1944. for subsequent periods, show cause notices were issued demanding duty on the alleged quantity of 500 mt per day of calcium-bi-sulphite, the details of ..... 6. the appellants replied to the notice once again reiterating that calcium-bi-sulphite solution cannot be treated as goods for the purpose of central excises & salt act, 1944 as it is an unstable solution and that once the temperature increases it decomposes and cannot be used.the appellants also submitted that the solution cannot ..... ab initio for the reason that there has been no original assessment holding that calcium-bi-sulphite solution is excisable. he further submits that the collector was acting without jurisdiction in seeking to cancel the corrigendum dated 12-2-1991 issued by the superintendent of central excise to the show cause notice issued by the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)54ITD508(Delhi)
..... building of more residential houses. the above object was implemented by the assessee.in this connection shri ganesan drew our attention to section 13 of the general clauses act, 1987 under which residential house' should mean and include 'residential houses' as there was nothing repugnant in the above construction. shri ganeshan also drew our ..... therefore, not correct to insist that the assessee should establish that residential house is complete and then ask for benefit under section 54 of the income-tax act. what is required under the section is that the assessee should take steps to make investment in a residential house. alternatively, the assessee should deposit capital ..... by entries in books of account. the share broker of the assessee has also supported the transactions in statement recorded under section 131 of the income-tax act. the rate of purchase and sale of shares was further supported by quotations of stock exchange. the assessee thus claimed that the share loss was genuine .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(79)ELT82TriDel
..... for such old and used photo copier machines, the appellants have contravened the provisions of import and export (control) order reading with section 11 of the customs act, 1962 and accordingly the goods were liable to confiscation. since there has been a misdeclaration of the description of the goods, the declared price cannot be said ..... to get the matter adjudicated straightaway by waiving the notice to show cause against confiscation of goods and imposition of penalty as required by section 124 of the act. it is on this basis that the appellants obtained clearance of the imported goods for appropriation by them. it must, therefore, be accepted that the goods ..... customs authorities have rightly determined the value of machine with reference to rule 8 of the customs (valuation) rules read with section 14(1) of the customs act, 1962; that the importers themselves furnished chartered engineers certificate wherein the price of the new machine has been shown as dm 80,000/- for each machine and .....
Tag this Judgment!Court : Delhi
Reported in : AIR1995Delhi373; [1999]96CompCas937(Delhi)
..... right as contemplated by section 29, but in the case of industrial concerns, which are 'existing companies' or companies incorporated under the provisions of the companies act, 1956 and in respect whereof winding up proceedings have commenced, if any sale of security is contemplated by the state financial corporation, they would berequired to ..... on behalf of the state financial corporation, reliance has been placed on various cases. it is contended that rights of the secured creditors under the provisions of companies act, 1913 were duly considered and interpreted by the hon'ble supreme court in the case of m. k. ranganathan v. government ofmadras, reported as : [1955] ..... and threatening to take over the possession of the company's unit in exercise of the corporation's powers under section 29 of the state financial corporations act, 1951. having failed to obtain regularisation of. the account of the company in liquidation, the said corporation is staled to have taken possession of the .....
Tag this Judgment!Court : Delhi
Reported in : 59(1995)DLT238; 1995(34)DRJ178
..... right as contemplated by section 29, but in the case of industrial concerns, which are 'existing companies' or companies incorporated under the provisions of the companies act, 1956 and in respect whereof winding up proceedings have commenced, if any sale of security is contemplated by the stale financial corporation, they would he required to ..... on behalf of the state financial corporation, reliance has been placed on various cases. it is contended that rights of the secured creditors under the provisions of companies act, 1913 were duly considered and interpreted by the hon'ble supreme court in the case of m.k. rangunathan vs . government of madras, reported as : [1955 ..... and threatening to take over the possession of the company's unit in exercise of the corporation's powers under section 29 of the stale financial corporations act, 1951. having failed to obtain regularisation of the account of the company in liquidation, the said corporation is stated to have taken possession of the .....
Tag this Judgment!Court : Delhi
Reported in : 1996CriLJ1116; 1995(34)DRJ298; 1995RLR524
..... to discharge the accused. (4)that in exercising his jurisdiction under section 227 of the code the judge which under the present code is a senior and experienced court cannot act merely as a post-office or a mouth- piece of the prosecution, but has to consider the broad probabilities of the case, the total effect of the evidence and the ..... action for demanding dowry.(3) the main grievance of the petitioners is that none of them is either residing in the same premises or are responsible for any of the acts alleged against the husband, father-in-law or sister-in-law. one of the four petitioners has since died, who was uncle of the husband. out of the other three .....
Tag this Judgment!Court : Delhi
Reported in : 60(1995)DLT159
..... , 1995. in exercise of the powers conferred by section 122 and 129 of the code of civil procedure, 1908 and section 7 of the delhi high court act, 1966 (act 26 of 1966) and all other powers enabling it in this behalf, the high court of delhi hereby makes the following amendment in the delhi high court ( ..... authorities concerned to resort to the extreme penalty of dismissal of the petitioner. the above said order is also in contravention of section 12 of the probation of offenerds' act. hence arose the necessity for the presentation of the present petition. (8) the petitioner died during the pendency of the writ petition on september 23, 1991 leaving ..... delhi. the petitioner was challaned on the basis of the said firs. five challan sheets were prepared under section 5(1)(c) of the prevention of corruption act read with sections 40914681471134 of the indian penal code. the petitioner was assured by the department that in case he deposited the above said amount no criminal proceedings would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT680TriDel
..... ld. dr shri k.k. jha submitted that an ocean-going vessel has been accepted as "sea-going vessel and foreign going vessel in merchant shipping act and customs act respectively. he referred to page 668 vol.18 "water transportation, which in this chapter, the distinction between coastal shipping and an ocean going shipping has been ..... export of iron ore from marmugao harbour. thereafter the appellants have obtained certificate of survey dated 28-10-1986 as required under section 27 of merchant shipping act, certificate of interim international load line dated 30-9-1986 issued under the provisions of the international convention on load line, 1966 under the authority of ..... dated 14-10-1986 (k) panama canal tonnage certificate dated 15-10-1986 thus the importers claimed to have obtained all the certificates specified in the merchant shipping act, 1958, which an ocean going vessel should possess. this again they say, is verifiable and it cannot be questioned :-' (vii) the importers also contended .....
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