Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC96Tri(Delhi)
..... foam and its use is for the present facts and circumstances of the case is for flooring.21. in the show cause notice issued under section 124 of the customs act, 1962 there is a mention that the packages were opened. the relevant para is reproduced below :- "the packages were opened, inspected and a sample of the item tested. the ..... for importation as raw material as the goods were floor coverings. he had ordered confiscation of the imported goods under sections 111(d) and 111(m) of the customs act, 1962. further the goods were ordered to be released on payment of redemption fine of rs. 1.5 lakhs and the assessable value of the goods was ordered to ..... . the above transactions indicated that the subject transaction was not in the normal course and that the declared value was not covered by section 14(1)(a) of the customs act, 1962.6. enquiries conducted by the revenue authorities also revealed that the prevailing comparable price for the subject item was in the range of rs. 113 to rs. 240 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC116Tri(Delhi)
..... the existing law." 25. therefore, protection of indigenous industry from the onslaught of foreign technology and dumping is not the stated object of the act.however, the act lays down the requirements for the import of goods and it contains provisions by which only imports covered by licences are permitted and if there is ..... and the photographic colour papers of specific description from duty subject to two conditions including one that the importer should hold an industrial licence under jdr act for slitting and confectioning of photo-sensitized material from jumbo rolls.13. the learned advocate submitted on behalf of the hpf that northern plastics are ..... of indigenous manufacture. the learned counsel submitted that in view of the situation, the government of india took action under the industries (development and regulation) act 1951 making it obligatory for the small scale units to obtain an industrial licence and by prescribing fine and prosecution to those who violated the provisions. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)LC450Tri(Delhi)
..... partners either under general law or under sister statutory law, the firm is a separate legal entity from its partners under the provisions of gold (control) act. non-disclosure of involvement of firm cannot be construed as inaccurate particulars while applying for licence in individual capacity as firm is separate and distinct legal ..... has got a substantial force in distinguishing the firm from partners as per declaration and procedure prescribed for getting licence under section 27 of the gold (control) act read with rule 2 of the gold control (licensing of dealers) rules, 1969. the cases cited by the learned advocate strengthens the view that the ..... his individual capacity as the firm and the partners are altogether different as the firm is a separate legal entity from its partners under the provisions of the gold (control) act. in support of his contention, he cited the following decisions :- (i) air (35) 1948 - privy council-100 - bhagwanji morarji goculdas v. alembic chemical works co .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)(65)ELT292TriDel
..... there was no apparent mistake from the record and that the said rom application for rectification of mistake was for the purposes and in effect a review petition. the customs act does not confer on this tribunal any power to review an order passed by it.5. in the light of the above, the misc. application filed by the applicant ..... ) 99 itr 485, the division bench of calcutta high court held that the tribunal had inherent jurisdiction, ancillary to the jurisdiction given by section 254 of the income-tax act, 1961, to restore and rehear an appeal disposed of on the merits in the absence of any party who has been prevented by reasonable and sufficient cause from appearing before ..... being heard. this is a power incidental to or ancillary to the jurisdiction given to the tribunal. there is no provision against the exercise of such power in the act or in the rules nor is the exercise of such power in conflict with any of the provisions or the purpose or the functions of the tribunal. hence, where .....
Tag this Judgment!Court : Delhi
Reported in : 1990CriLJ414; 40(1990)DLT158
..... put forward by the prosecution was unnatural and inherently improbable because it could not be believed that three persons indulging in the same type of nefarious activities would act in concern because they were competitors in the same trade and would not travel together. besides, there were material contradictions in the statements of various prosecution ..... witnesses and also there was violation of section 55 read with section 52(3) and also of section 57 of the act because information was not conveyed to any of the senior officers within 48 hours as contemplated by that provision all these arguments have been countered on behalf ..... of the arrest and the seizure. (15) assuming for the sake of argument that there was non-compliance to some extent of the various provisions of the act referred above, what has to be basically seen in such cases is whether there is any suspicion regarding the recovery of the contraband article from the appellant. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1990)34ITD58(Delhi)
..... way of deduction of tax at source. the explanation to section 194a as inserted by the finance act, 1987 with effect from 1-6-1987 is in the following terms:- explanation: for the purposes of this section, where any income by way of interest as aforesaid ..... of pnb finance & industries ltd. (supra) was slightly different. there the high court was considering the question of attractability of prosecution under section 276b of the income-tax act, and conviction under section 409 of the indian penal code (criminal breach of trust) on account of failure to deposit with the government the amount retained by a person by ..... however, the income-tax officer found that the assesseehad not deducted tax on the amount of interest credited on various dates in terms of section 194a of the income-tax act, 1961, the details thereof being as follows:- year due on the said loan1981-82 rs. 19,67,333 rs. 2,48,320 what the assessee did for all .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)LC476Tri(Delhi)
..... reproduced below: 6. it appears that where the duty has been levied without the authority of law or without reference to any statutory authority of the specific provisions of the act and the rules framed thereunder have no application, the decision will be guided by the general law and the date of limitation would be the starting point when the mistake ..... , visakhapatnam rejecting the refund claims of the appellants for the period 1.10.1975 to 31.5.1979 as time barred under section 11-b of central excises and salt act, 1944.shri prabhakar shastri, the learned advocate pleaded that the duty was paid by the appellant by mistake of law and argued that the duty which is not due to ..... is refund claim of the appellant for the period from 1st october, 1975 to 31st may, 1979 is time barred under section 11-b of the central excise and salt act, 1944 against the following adjudication orders: (iv) c. no. v/i-d/18/97/198i -t.i. adj. order no 5/82 dt 30.1.1982 passed by the assistant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(49)ELT464TriDel
..... the rank specified in corresponding entry in column (3) of the said table, such powers being the powers of a central excise officer conferred under the said act.si. officers of the directorate of anti-evasion (central ex- rank of theofficers no.cise) of central excise2. deputy director deputy collector3. assistant director assistant ..... rank specified in the corresponding entry in column (3) of the said table, such powers being the power of a central excise officer conferred under the said act.sl. officers of the directorate of anti-evasion (central ex- rank of the officersno. cise) of centralexcise2. deputy director deputy collector3. assistant director asstt. ..... specified in the corresponding entry in column (3) of the said table, such powers being the powers of a central excise officer conferred under the said act.s.no. officers of the directorate of revenue intelligence rank of the officers1. 2. 3.3. deputy director deputy collector4. assistant director assistant collector5. chief .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1990)34ITD241(Delhi)
..... the business interests of the assessee company and its share holders would have been adversely affected. therefore, if by the arrangement in question, which has been actually acted upon, the assessee has taken over expenditure which it could incur in its own rights as well and thereby reducing the losses of the sister concerns and the ..... was contended by shri rajendra, the learned counsel for the revenue that this resolution was not registered with the registrar of companies under section 192 of the companies act. such a contention has never been raised by the authorities below and was raised for the first time during the course of arguments in the present appeal.whether ..... material when such evidence has been produced at this belated stage. it was also contended that the bottlers were independent companies and separate legal entities and the act of taking over their expenditure by the assessee so as to reduce their losses and to reduce the income of the assessee is a clear device to transfer .....
Tag this Judgment!Court : Delhi
Reported in : 42(1990)DLT241; II(1990)DMC390; 1990(19)DRJ160
..... metropolitan, magistrate, new delhi, by which the preliminary objections raised by the petitioners to the maintainability of the complaint filed under section 4 of the dowry prohibition act were negatived. (2) the learned counsel for the petitioners has urged that the complaint was barred by limitation having been presented beyond one years of commission ..... investigating the case and after obtaining the necessary sanction the complaint was again filed for prosecution of the accused under section 4 of the dowry prohibition act. the application was moved under section 470 of the code by the prosecution seeking condensation of delay in which it was mentioned that the original complaint ..... 470 of the code could be invoked by the court for condoning the delay. counsel for the petitioners has referred of section 7 of the dowry prohibition act which pertains to taking of cognizance of offence and opens with the words 'not with standing anything: contained in the code of criminal procedure' and then .....
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