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Recent Case Laws - Income Tax Cases

  • 2014 (9) TMI 587 - SUPREME COURT

    Commr. of Income Tax, Rajkot Versus Govindbhai Mamaiya

    Income Tax - Income from inherit property - Status of three brothers - Individual status or Association of persons (AOP) - the property in question which was acquired by the Government, came to the respondents on inheritance from their father i.e. by the operation of law. - interest income due to compulsorily acquiring the said land - Held that:- the case is squarely covered by the ratio of the judgment laid down in Meera & Company [1997 (3) TMI 6 - SUPREME Court] inasmuch as it is not a case where any “Ass.....

  • 2014 (9) TMI 583 - PUNJAB & HARYANA HIGH COURT

    SC. Kumar Versus Income Tax Officer And Others

    Income Tax - Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – petitioner argued that the complaint was filed under Section 276-B, which provision has been amended after 01.04.1989 and only failure to pay tax deducted at source has been made offence. - Held that:- Petitioner S.C. Kumar was appointed as a nominee Director in M/s Sukhna Paper Mills Limited by the Industrial Finance Corporation of India - There is also nothing in the complaint to show that th.....

  • 2014 (9) TMI 576 - SUPREME COURT

    Commissioner of Income Tax (Central) -I, New Delhi Versus Vatika Township Private Limited

    Income Tax - Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - Amendment retrospective or prospective - Held that:- the intention of the legislature was to make it prospective in nature. This proviso cannot be treated as declaratory/statutory or curative in nature. - the rate at which the tax is to be imposed is an essential component of tax and where the rate is not stipulated or it cannot be appli.....

  • 2014 (9) TMI 575 - BOMBAY HIGH COURT

    The Director of Income Tax (Exemption) Versus M/s. Samudra Institute of Maritime Studies Trust

    Income Tax - Allowability of exemption u/s 11 – Object of Trust - The Tribunal rightly held that the exemption u/s 11 of the Act can be availed of by the Assessee - the objects of the trust are to set up, administer and maintain technical training institution at various places in India for pre-sea and post-sea training for the ships and maritime industry as a Public Charitable Institute for education - That is to provide onboard and offshore training and continuing technical education for Officers, both on t.....

  • 2014 (9) TMI 574 - ANDHRA PRADESH HIGH COURT

    Sri Y. Brahmiah (Died) Karimnagar Versus The Income Tax Officer

    Income Tax - Power of CIT(A) to enhance the income - Claim for deduction of loss disallowed – Notice u/s 251 not issued - Whether it was competent for the Commissioner to have fastened a higher liability upon the assessee than the one imposed under the order of assessment – Held that:- The grievance of the assessee was mostly in relation to the disallowance of deduction of loss to have been incurred in the Saw Mill business for particular AYs - The Commissioner is conferred with the power not only to confirm.....

  • 2014 (9) TMI 573 - ANDHRA PRADESH HIGH COURT

    M/s. Kolluri Kanakayya & Co. Versus Income Tax Officer

    Income Tax - Entitlement for claim of depreciation on tanker – Tanker not used during the year - Held that:- The Tribunal rightly was of the view that the tanker was not used during the accounting year - there was a discrepancy even about the in the hire charges said to have been received by the assessee for transport of water - The explanation that was offered on behalf of the assessee that the tanker was used for transporting water on hire, to check the leakages, if any, the hire charges were allowed to be.....

  • 2014 (9) TMI 572 - KARNATAKA HIGH COURT

    BS. Shantharaju Versus Commissioner of Income-tax, Circle-14(1), Bangalore

    Income Tax - Validity of reopening of assessment – Failure to disclose the material fact – Interpretation of Clause 14 DTA - Liability to pay capital gain tax – Held that:- The assessee is a resident of India - the AO did not apply his mind and moreover, it was an assessment u/s 143(1) of the Act, the return was accepted - Once this mistake was noticed, proceedings were initiated and the amount was brought to tax - All the three authorities have concurrently held that it is not a case of change of opinion an.....

  • 2014 (9) TMI 571 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax, Faridabad Versus RKM Educational And Charitable Trust

    Income Tax - Claim of exemption by the society u/s 80G – Registration u/s 12AA not granted – Held that:- The exemption u/s 80G of the Act was granted to the trust for the first time on 19.10.1978 from 1.4.1977 to 31.3.1978 which was subsequently renewed on 29.1.2004 up to 31.3.2009 - The objects of the trust and the society were similar - The Tribunal rightly noted that the objects of the trust and those of the society are similar - No, be it a trust or a society, the legal status of either is that of a body.....

  • 2014 (9) TMI 570 - ITAT DELHI

    Income-tax Officer, Ward-4(4), New Delhi Versus M/s. Life Line Biotech Ltd.

    Income Tax - Admission of additional evidence – Violation of Rule 46A - Addition u/s 68 – Unexplained share application money – Whether the CIT(A) was justified in admitting the additional evidence in such circumstances and then deleting the addition by holding that the assessee discharged the initial burden to prove the genuineness of the credit entries - Held that:- A notice has been issued u/s 142(1) of the Act, and the assessee was asked to furnish copies of the Annual accounts with Schedules and Computa.....

  • 2014 (9) TMI 569 - ITAT PANJI

    Asst. Commissioner of Income Tax Versus M/s. Lift Control (P) Ltd.

    Income Tax - Claim of deduction u/s 80IB for Unit II – Held that:- Once the wire is cut and stripped after going through different process and testing an entirely new product comes which has a different utility which is being used in electronic industry for elevators - This wire harness has independent identity and can be sold in the market - This product no more remains the ordinary wire – thus, the contention of the assessee is accepted that Unit-II is engaged in manufacturing of a separate product - Both .....

  • 2014 (9) TMI 554 - BOMBAY HIGH COURT

    Mr. Arvind Shamji Chheda Versus The Commissioner of Income Tax

    Income Tax - Treatment of income – gain on sale of land treated as business income against LTCG - Whether the Tribunal had any material to come to the conclusion that, land sold by the assesses was stock-in-trade of the dissolved firm, hence assessable business income – Held that:- There is nothing to show that the assessee as also the erstwhile Smt. Amrutben Chheda had dissolved the firm with the intention to carry on the business of the firm in their individual capacities - The assessee and the former part.....

  • 2014 (9) TMI 553 - BOMBAY HIGH COURT

    The Commissioner of Income Tax-2 Versus LIC Housing Finance Ltd.

    Income Tax - Revision u/s 263 - Applicability of section 36(1)(viii) - Whether the Tribunal was correct in holding that two views are possible with regard to the applicability of Section 36(1)(viii) r.w.s. 41(4A) even though the provisions of Section 36(1)(viii) as amended with effect from 1/4/1997 do not provide any room for interpretation other than the one adopted by the Commissioner of Income Tax in his order passed u/s 263 of the Income Tax Act – Held that:- Merely because the Tribunal adopts one of tw.....

  • 2014 (9) TMI 552 - DELHI HIGH COURT

    Commissioner of Income Tax Versus M/s. The Oriental Insurance Co. Ltd.

    Income Tax - Penalty order passed u/s 13 of Interest Tax Act – Interest on Banks-Bills Re-discounting Scheme - Held that:- When two legal interpretations were plausible and there was honest and bona fide difference of opinion, penalty for concealment/furnishing of inaccurate particulars, should not and cannot be imposed - If the view taken by the assessee required consideration and was reasonably arguable, he should not be penalized for taking the position - The tax statutes are complex and there can be a b.....

  • 2014 (9) TMI 551 - MADRAS HIGH COURT

    Syed Chagan Zuleikha Memorial Trust Versus The Income Tax Officer

    Income Tax - Grant of stay pending for disposal – Higher amount ordered for pre-deposit – Held that:- The facts cannot come under the category of an unreasonably high pitched assessment - the financial hardship of the assessee has been taken into consideration - the assessee is a public charitable trust and also if the bank statement is looked into, it cannot be thought that assessee will be able to make payment of 25% of the demand – thus, the assessee is directed to deposit 10% of the demand – Partial stay.....

  • 2014 (9) TMI 550 - ALLAHABAD HIGH COURT

    M/s. JK. Cement Limited Versus The Commissioner of Income Tax -II

    Income Tax - Maintainability of petition - Rectification of order u/s 254(2) - Held that:- The Tribunal has not applied its mind to the merits which are now sought to be canvassed in questions, which have been formulated in support of the appeal by the assessee - The only point which weighed with the Tribunal was that once the post-acquisition assets were shown at ₹ 567.62 crores, there was no basis for enhancing the value to ₹ 575.05 crores in the revised return - the issues which have been rais.....

  • 2014 (9) TMI 549 - ALLAHABAD HIGH COURT

    Asst. Commissioner of Income Tax-I Versus Shanti Swarup Jain

    Income Tax - Genuineness of purchases - Whether the liabilities/purchase pertaining to M/s Gopal Enterprises is genuine – Held that:- Sri Ram Gopal Sharma, proprietor of M/s Gopal Enterprises stated that he made the purchases from the local market without any bill - He was not having any vouchers - from last one year, he is not doing any business and only for the year 2007-08 he had received a payment of ₹ 7,50,000 - He has nothing to do with the business of the assessee, so the liability shown to the .....

  • 2014 (9) TMI 548 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax-II, Kanpur Versus M/s RHL. Profiles, Ltd.

    Income Tax - Assessee in default u/s 201 and 201(1A) – Liability to deduct u/s 194I - Whether the assessee was liable to deduct tax as the assessee was not paying any rent to M/s Usha Udyog Ltd. in respect of land and building including the factory but the assessee was paying hiring charges of plant and machinery only - Held that:- The agreement indicated that the assessee was required to carry on re-rolling work in the factory of M/s Usha Udyog Ltd. for which a rate was fixed @ ₹ 200/- per metric ton .....

  • 2014 (9) TMI 547 - DELHI HIGH COURT

    COMMISSIONER OF INCOME TAX-I Versus CNB FINWIZ LIMITED

    Income Tax - Remission of tax u/s 88E – Computation of profit u/s 115JB - Whether remission/rebate of tax u/s 88E should be taken into consideration for computing difference between the tax payable on normal income and on book profits for invoking Section 115JB of the Act – Held that:- The Tribunal had rightly followed Delhi High Court in Commissioner of Income Tax Vs. MBL and Co. Ltd. [2013 (5) TMI 669 - DELHI HIGH COURT] - there is no reason why the remission of tax u/s 88E should not be available on tax a.....

  • 2014 (9) TMI 546 - BOMBAY HIGH COURT

    The Commissioner of Income Tax-5, Mumbai Versus M/s. Essar Investments Ltd.

    Income Tax - Disallowance u/s 14A(1) – Expenses on interest free advances u/s 36(1)(iii) – Held that:- The Tribunal had rightly followed the decision in SA BUILDERS LTD. Versus COMMISSIONER OF INCOME-TAX [2006 (12) TMI 82 - SUPREME COURT] - Assessee had advanced loans to the group concerns and interest on such advances was disallowed – it has been decided in assessee’s own case for the earlier assessment year’s also, thus, the order of the Tribunal is upheld – Decided against revenue......

  • 2014 (9) TMI 545 - PUNJAB & HARYANA HIGH COURT

    The Sub Registrar, Rampura Phul, District Bathinda Versus Director of Income Tax (CIB), Chandigarh

    Income Tax - Penalty u/s 271FA – AIR information not furnished by appellant – Limitation u/s 275(1)(c) – Held that:- Following the decision in The Joint Sub Registrar, Sangat, District Bathinda vs. Director of Income Tax (CIB), Chandigarh [2014 (9) TMI 499 - PUNJAB & HARYANA HIGH COURT] – The assessing authority on appreciation of material had concluded that the filer of the returns was habitual defaulter without any concern or respect for the law - The plausible explanations in terms of Section 273B of the .....

Recent Case Laws - Wealth tax Cases

  • 2014 (8) TMI 768 - ITAT MUMBAI

    WTO-8(3) (2), Mumbai Versus M/s. SN. Desai Hospitalities & Developers Pvt. Ltd.

    Wealth tax - Deletion the value of the land for Wealth Tax - Exempt u/s 2(2ea)(ii) - Whether CWT(A) erred in directing the AO to delete the value of the land for Wealth Tax purposes as being exempt ujs. 2(2ea)(ii) of the W. T. Act, without appreciating the findings of the AO in the assessment order - Held that:- it is clear that if on a plot of land construction of a building is not permissible under any law then the said plot of land could not form part of urban land or the asset to be taxed under the Act. .....

  • 2014 (7) TMI 543 - SUPREME COURT

    Amrit Banaspati Co. Ltd. Versus Commissioner of Wealth-Tax

    Wealth tax - Valuation of assets being a residential flat - Rule 3 to 7 of Schedule III of the Wealth-Tax Act, 1957 - scope of the term 'practicable' - wide variation between alleged market value as determined by the Departmental Valuation Officer and the value as disclosed by the assessee - Held that:- the word "practicable" is to be construed widely - if in the opinion of the AO, if the value determined by the tax payer on the basis of Rules 3 to 7 is absurd or has no correlation to the fair market value.....

  • 2014 (5) TMI 286 - SUPREME COURT

    Commissioner of Wealth Tax, Rajkot Versus Estate of Late HMM Vikramsinhji of Gondal

    Wealth tax - Computation of taxable income and taxable wealth of discretionary trust - estate of the deceased Settlor - legal position about the discretionary trust - assessment years 1964-65 to 1970-71 and assessment years 1970-71 to 1982-83 - Held that:- A discretionary trust is one which gives a beneficiary no right to any part of the income of the trust property, but vests in the trustees a discretionary power to pay him, or apply for his benefit, such part of the income as they think fit. The trustees m.....

  • 2014 (3) TMI 410 - ALLAHABAD HIGH COURT

    Commissioner of Wealth Tax (Appeals) Versus Deepak Verma

    Wealth tax - Deletion of penalty U/s. 18(1)(c) of the W.T. Act - Voluntary filing of particulars - Validity of tribunal's order - Held that:- The Tribunal has furnished reasons for deletion of the penalty. The Tribunal has noted that the assessee had adopted the cost index prescribed for computation of capital gains whereas the Assessing Authority had adopted the circle rate fixed by the registering authority for stamp duty purposes, in determining the valuation. When the matter travelled to the CIT(A), the .....

  • 2014 (2) TMI 1005 - ANDHRA PRADESH HIGH COURT

    The Commissioner of Wealth Tax Versus The Trustees of HEH the Nizams Jewellery Trust Rep. Sb. Zaheeda Begum Fund

    Wealth tax - Valuation of assets under Wealth tax - Whether Tribunal was justified in Fixing the value of the beneficial interest in the corpus at 50% of the value fixed by the valuer on the alleged grounds of uncertainties, hazards and risks of litigation, etc.? - Held that:- Tribunal is the last fact finding authority and the High Court in exercise of its jurisdiction under Section 27 of the Act and Section 256 of the Income Tax Act has to accept the finding as recorded by the Tribunal as correct unless a .....

  • 2014 (2) TMI 961 - ALLAHABAD HIGH COURT

    The Commissioner of Wealth Tax Versus Mr. Kishan Lal

    Wealth tax - Valuation of the right to receive compensation - whether the value of enhanced compensation awarded to the assessee in includible under wealth tax assessment - Held that:- Following the decision of Hon'ble Supreme Court in the case of CIT vs. Ghanshyam, [2009 (7) TMI 12 - SUPREME COURT], decided in favor of assessee......

  • 2014 (1) TMI 516 - ALLAHABAD HIGH COURT

    Shri Sri Chand Jain HUF Versus Commissioner of Wealth Tax & Others

    Wealth tax - Liability to wealth tax - whether the grove land situate in urban area on which no construction was permissible would come within the expression of 'urban land' under Section 2 (b) of the Wealth Tax Act 1957 - Held that:- without disclosing the fact that the present appeals have been entertained by the High Court, and a date has been fixed for hearing, the appellant pursued the matter in Tribunal, to rectify the order to his benefit on the question of assessment. He also did not inform the Tribu.....

  • 2014 (1) TMI 461 - PUNJAB & HARYANA HIGH COURT

    Hans Raj (HUF) Versus The Commissioner of Wealth Tax, Patiala

    Wealth tax - Jurisdiction under Section 18-B - Imposition of penalty - Deposit of wealth tax after due date - Held that:- A perusal of Section 18B of the 1957 Act would reveal that it commences with a non-obstante clause thereby indicating that while considering a prayer for reduction/waiver of penalty, a Commissioner shall consider such factors as are enumerated in Section 18-B of the 1957 Act and no other factor. A perusal of the impugned order, reveals that factors enumerated in Section 18-B of the 1957 A.....

  • 2014 (1) TMI 415 - CALCUTTA HIGH COURT

    Indrajit Banerjee Versus Commissioner of Wealth Tax -IX & Another

    Wealth tax - Penalty under section 18(1)(c) - Tribunal Upheld penalty but reduced the amount - Prior approval of the requisite authority - Valuation of immovable property - Held that:- Section 7 of the Wealth Tax Act is emphatic which provides that valuation shall be made as provided in Schedule III. Therefore, no other mode of valuation was permissible. The contention that schedule III does not apply to a vacant piece of land is not acceptable. The caption of part ‘B’ of schedule III is “immovable property”.....

  • 2014 (1) TMI 317 - ITAT HYDERABAD

    DEPUTY COMMISSIONER OF WEALTH-TAX Versus M/s GULF OIL CORPORATION LTD

    Wealth tax - Valuation of property - Enhancement in valuation - Land converted from small scale industrial use to 20% residential use - Whether converted land is liable for wealth tax - Held that:- there is no need to tax 20% of the property as taxable asset. Admittedly, the land owned by Assessee company admeasuring 29015.77 sq.mts. is not free land and it consisted of 18 buildings, which are being utilized by Assessee for its offices/ business purposes for many years. Just because, Assessee obtained permis.....

Recent Case Laws - Service Tax Cases

  • 2014 (9) TMI 599 - MADRAS HIGH COURT

    M/s. Kerala Roadways Pvt. Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal

    Service Tax - Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - Held that:- We are surprised and pained to note that the appellant in this case though claims that he filed an application for condonation of delay, we find no such application has been enclosed in the typed set of papers or there is no reference in the order of the Commissioner (Appeals) that there was an application for condonation of delay. Even assuming that it is within the condo.....

  • 2014 (9) TMI 598 - CESTAT MUMBAI

    BOARD OF CONTROL FOR CRICKET IN INDIA Versus COMMISSIONER OF SERVICE TAX, MUMBAI-I

    Service Tax - Import of services - programme producer's service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the digitalized images of the coverage were uploaded for broadcasting for the viewers of the cricket match all over the world. - Held that:- The services received by the appellant, BCCI from the non-resident service providers, namely, M/s. Taj TV Ltd., Dubai/Mauritius, M/s. TWI-U.K.Ltd. London, Nimbus Sports International Pte. Ltd., Singa.....

  • 2014 (9) TMI 597 - CESTAT BANGALORE

    JOSH P JOHN AND OTHERS Versus CST, BANGALORE AND OTHERS

    Service Tax - Refund claim - issue of taxability - period of limitation - service tax was paid as builder/developer - appellants contended that service was not taxable before 01.07.2010 and therefore they are eligible for the refund. - Held that:- prior to 01.07.2010 the service in dispute in these cases was not taxable - transactions before us where individuals have entered into agreements for purchase of flats/residences with the builder/developers, in our opinion, is not covered by the definition. Per.....

  • 2014 (9) TMI 596 - CESTAT MUMBAI

    COMMISSIONER OF CENTRAL EXCISE, RAIGAD Versus MAERSK INDIA PVT LTD

    Service Tax - Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight station (CFS) - providing space in the warehouses by MIPL - The department was of the view that the provision of space in the warehouses by MIPL came under the category of “storage and warehousing services” and liable to service tax - The appellant contested the demand and submitted that the reservation of space was in the context of.....

  • 2014 (9) TMI 595 - Supreme Court of India

    Radius Corporation Ltd. Versus Commissioner

    Service Tax - Commercial or Industrial Construction Service - tribunal observed that construction of civil structure and reservoir for supply of water to industrial units are covered under ‘Commercial or Industrial Construction Service’ [2013 (9) TMI 517 - CESTAT NEW DELHI] - tribunal have confirmed the demand and penalty invoking the extended period of limitation - SC dismissed the appeal of the assessee - Decided against the assessee......

  • 2014 (9) TMI 594 - Supreme Court of India

    Commissioner Versus Welspun Gujarat Sthal Rohren Ltd.

    Service Tax - Deletion of penalty u/s 80 - Intellectual Property Rights Service - service tax and interest was paid before issuance of show cause notice - bonafide mistake - tribunal deleted the penalty - high court confirmed the order of tribunal [2012 (11) TMI 652 - GUJARAT HIGH COURT] - SC dismissed appeal of the revenue after condoning the delay - Decided against the revenue. .....

  • 2014 (9) TMI 568 - BOMBAY HIGH COURT

    Tech Mahindra Limited Versus Commissioner of Central Excise, Pune – III

    Service Tax - Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service - Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - export of service as provided in Rule 3(2) for the period post 27/02/2010 - Held that:- first condition (clause (a)) with regard to provision of service from India and its use outside India has not been satisfied. The services have been perf.....

  • 2014 (9) TMI 567 - BOMBAY HIGH COURT

    The Commissioner of Central Excise Versus Tech Mahindra Limited

    Service Tax - Denial of refund claim - export of servcies - Notification No.6/2010-ST dated 27.02.2010 - Whether in the facts and circumstances of the case, the CESTAT was correct in holding that the Assessees satisfy the condition laid down for exports as defined in Rule (3) of the Export of Service Rules, 2005 in respect of onsite services rendered by them abroad for the period from 27.02.2010 onwards - Held that:- onsite services rendered by the Appellants abroad would qualify for being termed as export of.....

  • 2014 (9) TMI 544 - CESTAT NEW DELHI

    M/s. KG. Denim Ltd. Versus CCE, Salem

    Service Tax - Import of services - Business Exhibitions conducted abroad - Technical Inspections were done outside India - payments have been made by the appellants to parties located abroad - Held that:- Since, these services are performed outside India there is no service tax liability on the services in view of the above provisions. - Decided in favor of assessee. Processing of Textile materials for chemical wash - Held that:- On scrutiny of the records of the appellants, it was noticed that the appell.....

  • 2014 (9) TMI 543 - MADRAS HIGH COURT

    M/s. ILS Logistics Pvt. Ltd. Versus The Commissioner of Service Tax

    Service Tax - Waiver of pre-deposit of service tax, interest and penalty - Suppression of the value of taxable services - intention to evade payment of appropriate service tax - Held that:- appellant had received the show cause notice on 21.4.2010 issued by the jurisdictional commissioner demanding service tax. It is not in dispute that the appellant had not responded to the said notice. Subsequently, the appellant was called upon for personal hearing on 15.11.2011. However, by letter dated 14.11.2011, the ap.....

Recent Case Laws - Central Excise Cases

  • 2014 (9) TMI 589 - CESTAT KOLKATA

    M/s. Universal Paper Mills Ltd. Versus Commissioner of Central Excise, Haldia

    Central Excise - Stay application - Non compliance with High Court's order - Held that:- as on date, the Appellants had in no manner defaulted with the direction of the Hon’ble High Court. Also we find that the Hon’ble High Court has set aside our order dated 7th May, 2014 as well as the adjudication order confirming the demand and penalty against the Appellants. The Ld. Advocate submits that as soon as they receive the documents, they would furnish their reply to the show cause notice before the adjudicating au.....

  • 2014 (9) TMI 588 - CESTAT CHENNAI

    M/s. Tamil Nadu Newsprint & Papers Ltd. Versus CCE, Trichy

    Central Excise - CENVAT Credit - Welding electrodes - Whether cenvat credit is admissible on the welding electrodes used for repair and maintenance of the plant and machinery during the period from March, 2010 to February, 2011 - Held that:- Though Apex Court in case of Grasim Industries Ltd. [2011 (10) TMI 2 - SUPREME COURT OF INDIA] has held that repair & maintenance of machinery is not manufacture and therefore steal scrap, arising in course of the said activity is not excisable, this judgment does not help t.....

  • 2014 (9) TMI 586 - CESTAT NEW DELHI

    M/s. Kahan Chand Partap Singh Sethi and Co. Versus CCE, Chandigarh

    Central Excise - Confiscation of goods - Penalty u/s 11AC - Redemption fine - Held that:- All the goods had been booked through the transporter M/s. Arun Goods Transport Company. The goods covered under three GRs No. 918, 919 and 920 all dated 24.6.09 and consigned to Shri Chander Prakash of Burhanpur, Shri Raju Bhai of Khandwa and M/s Hemant Traders of Vishnagar had been booked by M/s. Shiva Traders and there is no dispute that the goods covered/under these three GRs, had been manufactured by the Appellant comp.....

  • 2014 (9) TMI 585 - SUPREME COURT

    Hindustan Coca Cola Beverage (P) Ltd. Versus Union of India And Others

    Central Excise - North East Exemption 32 and 33/1999-CE, dated 8.7.1999 - Retrospective Amendment in 2003 to restrict refund to the excise duty paid minus the CENVAT Credit availed - Recovery of differential duty and excess refund - principle of natural justice - opportunity of being heard not provided - non issuance of Show Cause notice - revenue contended that as the computation and the recovery are to be made within a time frame of thirty days, issue of a show cause notice cannot be read into such a provision.....

  • 2014 (9) TMI 584 - Bombay High Court

    NEELIKON FOODS DYES & CHEMICALS LTD. Versus COMMR. OF CENTRAL EXCISE

    Central Excise - Condonation of delay - Whether in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in not condoning the delay of 168 days in filing the appeal before it particularly in view of the fact that in the appellant’s own case involving the same issue, the appeal was admitted and unconditional stay was granted - Held that:- The file containing the original order and related documents were handed over to this consultant in the first week of Decemb.....

  • 2014 (9) TMI 582 - Calcutta High Court

    NICCO CORPORATION LTD. Versus COMMISSIONER OF C. EX., KOLKATA-III

    Central Excise - Waiver of the pre-deposit - Section 35F - divergent views in different judgements - Held that:- Powers conferred under Section 35F of the Central Excise Act, 1944 so far as it relates to the dispensation of the pre-deposit of the duty demanded, is a discretionary one. The discretion should be exercised judicially and not capriciously and/or arbitrarily. While exercising the discretion the Court must record the reasons therefor, which should withstand on the settled legal parameters and does not .....

  • 2014 (9) TMI 581 - Punjab and Haryana High Court

    KAPSONS ELECTRO STAMPINGS Versus UNION OF INDIA

    Central Excise - Constitution of bench of CESTAT as Chandigarh - Held that:- The grievance aired by counsels appears to be bona fide, particularly when the endeavour is to make justice easily accessible and affordable. A large number of litigants are unable to file appeals as they have to travel to Delhi, requiring them to expend time and large sums of money. However, as jurisdiction to establish Benches of the Custom, Excise & Service Tax Appellate Tribunal vests with the Ministry of Finance, Government of Indi.....

  • 2014 (9) TMI 580 - Punjab and Haryana High Court

    Commissioner Versus Honda Motorcycle & Scooter India P. Ltd.

    Central Excise - Cenvat Credit - Inputs - Tool Kits - Scope of Rule 2(k) - held that:- questions of law framed in the appeal have already been answered against the appellant in [2013 (6) TMI 6 - PUNJAB & HARYANA HIGH COURT] - Decided against Revenue......

  • 2014 (9) TMI 563 - DELHI HIGH COURT

    COMMISSIONER OF CENTRAL EXCISE AND COMMISSIONER OF CENTRAL EXCISE DELHI-2 Versus M/s VIMLA ROLING MILLS AND M/s KEY CEE ELECTRICALS

    Central Excise - Maintanability of appeal before High Court - Jurisdiction - what is meant by the term “determination of any question having relation to rate of duty (for service tax) or value (of service) for the purpose of assessment” - Invocation of extended period of limitation - revenue prayed to refer the matter to larger bench - Held that:- Following decision of Commissioner of Service Tax Versus Ernst & Young Pvt. Ltd. And Others [2014 (2) TMI 1133 - DELHI HIGH COURT] - appeals are returned as they are n.....

  • 2014 (9) TMI 562 - BOMBAY HIGH COURT

    Commissioner of Central Excise Versus M/s. Jyoti Structure Ltd. And Another

    Central Excise - Imposition of penalty - Invocation of extended period of limitation - Held that:- Respondent is engaged in manufacture of Galvanized Transmission Towers and parts thereof falling under Chapter 7308 of the Central Excise Tariff Act, 1985. The Officers of the Preventive Unit pointed out that the Respondents cleared these goods and parts thereof with remarks on the invoices and which demonstrate that they are exempted from payment of excise duty. The notification in that behalf has been referred by.....

Recent Case Laws - Customs Cases

  • 2014 (9) TMI 579 - MADRAS HIGH COURT

    M/s. Bharat Enterprises Versus The Commissioner of Customs (Seaport - Export)

    Customs - Failure to fulfil the export obligations - validity of SCN and OIO - a show cause notice was issued within the period of eight years granted under the licence, calling upon the petitioner to show cause as to why duty should not be imposed. Unfortunately, the petitioner did not give a reply, leading to the Original Authority passing an order in Original on 02.08.2010. - The petitioner woke up to this order after a gap of about three years and attempted to file an appeal. Since the Commissioner of.....

  • 2014 (9) TMI 578 - Calcutta High Court

    ASHUPATI NATH DHANDANIA Versus UNION OF INDIA

    Customs - Release of confiscated goods - The petitioner says that while the appeal was pending, the authority concerned had sold the seized goods and precisely for such reasons the said authority is showing reluctance in addressing the prayer made by the petitioner for return of the seized goods. - Held that:- the action of the authority concerned, being the respondent No. 2 herein, in withholding the seized goods and not returning the same to the petitioner after the order of the assessing authority was .....

  • 2014 (9) TMI 577 - DELHI HIGH COURT

    MALVIKA APPARELS Versus COMMISSIONER OF CUSTOMS

    Customs - Restoration of appeal - approval for delayed receipt of foreign exchange received late - tribunal dismissed the appeal for non-compliance of the previous conditional stay of pre-deposit order - Held that:- there is no dispute about the appellant’s substantial compliance requirement of having to export the goods in terms of the notification. However, the show cause notice was on account of fact that the remittances from the foreign purchaser were not received in time. - Post facto approval to the.....

  • 2014 (9) TMI 525 - GUJARAT HIGH COURT

    Prakash Charia Versus Commissioner of Customs, Kandla

    Customs - Restoration of appeal before tribunal - Tribunal has refused to restore the main appeals along with the applications for condonation of delay which earlier came to be dismissed for nonprosecution - Held that:- the learned Tribunal has taken too technical view in not restoring the applications for condonation of delay, respective Appeals and the stay applications. It prima facie appears to us that as such there was no malafide intention on the part of the petitioner in prolonging the hearing and.....

  • 2014 (9) TMI 524 - Madras High Court

    MAASHA ALLAH AGENCIES Versus COMMR. OF CUS. (SEAPORT IMPORTS), CHENNAI-I

    Customs - Condonation of delay of 413 days in filing the appeal before the Tribunal - appellant had categorically stated in his petition about his illness - The Tribunal rejected the petition stating that it is a case of sheer negligence and inaction on the part of the applicant and there is no reason for condonation of delay of filing the appeal. - Held that:- Admittedly, Law of limitation is founded on public policy, not meant to destroy the rights of parties, but to ensure that parties do not resort t.....

  • 2014 (9) TMI 523 - Bombay High Court

    Tata Communications Ltd. Versus Union of India

    Customs - Reopneing of cases to reject claim for the benefit under SFIS and to make recoveries - Held that:- The Bombay High Court in its order [2011 (7) TMI 427 - Bombay High Court] had held that transmission of data, voice or video utilizing the facility of an optic fibre cable laid by petitioner undersea from a point within India to an overseas destination in one continuous and seamless transaction would constitute a supply of a service from India to any other country, under Foreign Trade Policy. Task.....

  • 2014 (9) TMI 522 - Madras High Court

    COMMR. OF CENTRAL EXCISE, MADURAI Versus SRI RENGA STEEL CORPORATION

    Customs - Import of usable material as scrap materials from Malaysia - whether the respondent is liable to pay duty on the basis of usable things or on the basis of scrap materials. - Held that:- in the statement alleged to have been given by one of the partners of the respondent, only small quantity as well as length of wires have been mentioned. Under the said circumstances, the Court can come to a conclusion that the things which are in question cannot be couched as usable things. The Appellate Trib.....

  • 2014 (9) TMI 521 - Calcutta High Court

    JAISWAL IMPORT CARGO SERVICES LTD. Versus CC. (AIRPORT & ADMIN.), KOLKATA

    Customs - Prohibiting the petitioner from operating as customs broker - invoking Regulation 23 of Customs Brokers Licensing Regulation, 2013 - minimum principle of natural justice of affording an opportunity - Held that:- even if Regulation 2013 does not provide in express term for providing an opportunity of hearing, the cumulative reading of the various Regulations envisage that an opportunity of hearing should be given before such a harsh decision is taken by the authorities. Even a suspension under R.....

  • 2014 (9) TMI 472 - ALLAHABAD HIGH COURT

    Commissioner of Customs, Lucknow Versus Mohd. Ujjair & 5 Others

    Customs - Import of copper scrap - smuggling from Nepal - tribunal allowed the appeal of the accused on finding that there was no evidence to effect that the confiscated goods were of foreign origin and as such confiscation and imposition of penalty could not be sustained. - Held that:- learned Appellate Tribunal has failed to take into consideration the statement of Mohd. Ujair recorded under Section 108 of the Customs Act and the statement of Mohd. Fareed the owner of the truck from which it was estab.....

  • 2014 (9) TMI 471 - MADRAS HIGH COURT

    M/s. Lukkad Impex Versus The Commissioner of Customs (Appeals)

    Customs - Import of toys - need for testing - whether for the purpose of importing toys, the representative samples are to be sent to testing laboratory and if found to be in conformity with the requirement of law, the toys can be allowed to be imported - requirements of DGFT Notification 113 (RE-2008)/2004-2009 dated 16.6.2009. - appellant submitted that the primary document has already been submitted and there is no need for further testing. However, the Department pleaded that there appears to be no co.....

Recent Case Laws - VAT and Sales Tax Cases

  • 2014 (9) TMI 593 - MADRAS HIGH COURT

    Ramesh Exports Pvt. Ltd. Versus The Assistant Commissioner (CT) -II

    VAT and Sales Tax - Challenge to an order of revision of assessment - Jurisdiction to pass revision order - Held that:- On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal hearing, but proceed to pass final order on 06.06.2014. In the impugned order, it is observed that already opportunity has been given. It is a settled legal position that when complicated facts are involved, where the documents have to be explained, though statue does not specifically provide for an oppo.....

  • 2014 (9) TMI 592 - MADRAS HIGH COURT

    M/s OPAL ENERGY SOLUTION PVT LTD Versus THE COMMERCIAL TAX OFFICER

    VAT and Sales Tax - Recovery proceedings - Demand notice issued under the provisions of Tamil Nadu Value Added Tax Act 2006 and General Sales Tax Act, 1956 - Whether in case an assessee has filed a defective revision petition, even then, benefit of stay can be granted - Held that:- there will be a direction to the concerned Revisional Authorities to consider the petitioner's stay petitions, if the same have been properly filed and pass orders on the same on merits and in accordance with law, within a period of thir.....

  • 2014 (9) TMI 591 - MADRAS HIGH COURT

    M/s. Pancy Ceramics Versus The Commercial Tax Officer

    VAT and Sales Tax - Difference in stock - Violation of principle of natural justice - Held that:- Circular No.8/13 dated 18.7.2014 prescribes certain time schedule and as rightly pointed out by the learned counsel for the petitioner, though the surprise inspection was done on 27.6.2013 and the statement was recorded on 2.7.2013, the notice dated 29.5.2014 issued by the respondent reached the hands of the petitioner only on 1.6.2014 and the petitioner has also submitted its response on 11.6.2014. Since Circular No.8.....

  • 2014 (9) TMI 590 - MADRAS HIGH COURT

    M/s. Shanthi Service Station Versus The Assistant Commissioner, Commercial Taxes

    VAT and Sales Tax - Rejection of revision application - Bar of limitation - Section 54(1) of TNVAT Act - Held that:- it would be suffice to direct the 2nd respondent to entertain the revisions without putting the issue of limitation and dispose of the same in accordance with law. - Decided in favour of assessee......

  • 2014 (9) TMI 566 - KARNATAKA HIGH COURT

    M/s MICROFX Versus THE STATE OF KARNATAKA BY JOINT COMMISSIONER OF COMMERCIAL TAXES, BANGALORE-1

    VAT and Sales Tax - Classification under entry 8471 or entry 8470 - portable handheld ticketing machine - Whether portable hand held electronic ticketing machine is an IT produce and falls under heading and sub-heading No.8471 to be eligible for tax at 4% - Held that:- it is clear that where a commodity is described against any heading or subheading, if the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities describe.....

  • 2014 (9) TMI 565 - MADRAS HIGH COURT

    M/s. LS. Mills Limited Versus The Assistant Commissioner (CT) (FACT)

    VAT and Sales Tax - Levy of penalty under Section 27(3) - wilful non- disclosure of assessment turnover - Held that:- Order of assessment does not deal with the objections raised by the petitioners item-wise. While issuing pre-revision notice for all the six assessment years, each assessment year contains a different allegation or more than two allegations. The petitioners have submitted their objections in respect of all the pre-assessment notices specifically raising a contention in respect of each of the allegat.....

  • 2014 (9) TMI 564 - ALLAHABAD HIGH COURT

    M/s. Allied Galsses Pvt. Ltd. Versus The Commisisoner, Commercial Taxes

    VAT and Sales Tax - Benefit of exemption under Section 5(3) of the Central Sales Act - Whether the Tribunal was justified in denying the benefit of exemption under Section 5(3) of the Central Sales Act to the applicant and rejecting Form-H having been filed by the applicant, only on the basis that the goods sold by the applicant to the purchaser/ exporter have not been exported by it in the same form, which is contrary to the decision of the Hon'ble Apex Court in the case of State of Karnataka Vs. Azad Coach Builde.....

  • 2014 (9) TMI 507 - MADRAS HIGH COURT

    M/s. Prabas V. Care Health Clinic P. Ltd. Versus The Commercial Tax Officer

    VAT and Sales Tax - Denial of input tax credit - penal interest under Section 42(3) of TNVAT Act, 2006 - Held that:- Assessing Authority is under mandate to give a reasonable opportunity of being heard, in the event of denying the benefit of Input Tax Credit to registered dealer, who has claimed input tax credit based on invoice, bill or cash memorandum. However, a perusal of the impugned orders, which are subject matter of challenge in these writ petitions would disclose that the respondent has not given an oppor.....

  • 2014 (9) TMI 506 - MADRAS HIGH COURT

    M/s. JT. Steels Versus The Assistant Commissioner (CT)

    VAT and Sales Tax - Difference in stock - Reply to SCN not filed - Held that:- In response to the notice dated 17.4.2014, the petitioner has submitted it's reply on 19.5.2014, and along with the reply, also enclosed a cheque bearing No.001055 dated 19.5.2014, for a sum of ₹ 1,22,306/-, and it has produced copy of the Letter Delivery Book, which is available at page No.9 of the typed-set of documents, acknowledging receipt of the same, and it would disclose that it was received by the Office of the respondent .....

  • 2014 (9) TMI 505 - MADHYA PRADESH HIGH COURT

    Kapil Steels Ltd. (Steel Division) Versus Assistant Commissioner of Commercial Tax, Division-2, Indore and Others

    VAT and Sales Tax - Denial of exemption from payment of entry tax under the Notification No. A-3-995-ST-V(57) dated July 5, 1995 - Held that:- if no tax is charged on goods in the taxing statute then there is no liability to pay tax but if in terms of the taxing statute the goods are liable to tax and the conditional exemption is granted from payment of tax, then the liability to pay the tax continues even if no tax is paid. In the present matter the petitioner was liable to pay the sales tax under the provisions o.....

Recent Case Laws - Corporate Laws Cases

  • 2014 (9) TMI 60 - SUPREME COURT

    M/s. Navodaya Mass Entertainment Ltd. Versus M/s. JM. Combines

    Corporate Laws - Arbitration award - scope of court to interfere - Division Bench of the High Court affirmed the award of the Arbitrator - Held that:- the scope of interference of the Court is very limited. Court would not be justified in reappraising the material on record and substituting its own view in place of the Arbitrator’s view. Where there is an error apparent on the face of the record or the Arbitrator has not followed the statutory legal position, then and then only it would be justified in interferi.....

  • 2014 (9) TMI 21 - SUPREME COURT

    Pulsive Technologies P. Ltd. Versus State of Gujarat & Others

    Corporate Laws - Offences punishable under Section 138 and 142 of the Negotiable Instruments Act - cheque bounced - Payment stopped by drawer - failure to fulfill the obligation by the drawee - The High Court observed that “stop payment” instructions were given because the complainant had failed to discharge its obligations as per agreement by not repairing/replacing the damaged UPS system. - Held that:- The High Court fell into a grave error when it proceeded to quash the complaint. Even “stop payment” instruct.....

  • 2014 (8) TMI 649 - SUPREME COURT

    Shivgiri Associates & Others Versus Metso Mineral (India) Pvt. Ltd.

    Corporate Laws - Jurisdiction of court - Dishonour of cheque - Whether Courts at Gurgaon holds the jurisdiction to entertain the appeal ince the notice as contemplated in Section 138 of the Negotiable Instruments Act, 1881 had been dispatched from Gurgaon - Held that:- It appears that the learned Judicial Magistrate, First Class (Special Court), District Gurgaon, Haryana, on 14.6.2010 issued Summons to the Appellant. The Appellant thereupon approached the High Court of Punjab & Haryana at Chandigarh, which passe.....

  • 2014 (8) TMI 608 - SUPREME COURT

    Pawan Kumar Ralli Versus Maninder Singh Narula

    Corporate Laws - Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Bar of limitation - Validity of handwritten note (Notice) sent by the appellant - Held that:- handwritten note dated 27th April, 2012 and found that it was issued within the mandatory period of thirty days of dishonour of cheques and contained (a) the subject amount of ₹ 60,00,000/- given by the appellant as loan to the respondent under promissory notes; (b) the details.....

  • 2014 (8) TMI 528 - SUPREME COURT

    Precious Jewels & Another Versus Varun Gems

    Corporate Laws - Infringement of trademark - Appellants restrained from doing their business in the concerned name - Interim order u/s 35F - Held that:- interlocutory order passed by the Court below is not just and proper in view of the provisions of Section 35 of the Act - Section 35 of the Act permits anyone to do his business in his own name in a bona fide manner. In the instant case, it is not in dispute that the defendants are doing their business in their own name and their bona fides have not been dispute.....

  • 2014 (8) TMI 493 - DELHI HIGH COURT

    In Re : Kvtek Power Systems Private Limited

    Corporate Laws - Application for sanction to the Scheme of Amalgamation - Held that:- Official Liquidator has filed his report, wherein he has stated that he has not received any complaint against the proposed Scheme from any person/party interested in the Scheme in any manner and that the affairs of the Transferor Company, which is subject matter of dissolution, do not appear to have been conducted in a manner prejudicial to the interest of its members, creditors or to public interest as per the 2nd Proviso of .....

  • 2014 (8) TMI 464 - SUPREME COURT

    M/s. Ajeet Seeds Ltd. Versus K. Gopala Krishnaiah

    Corporate Laws - Proof of service of notice under Section 138 of the Negotiable Instruments Act, 1881 - cheque bounced - Whether in absence of any averments in the complaint to the effect that the accused had a role to play in the matter of non-receipt of legal notice; or that the accused deliberately avoided service of notice, the same could have been entertained keeping in view the decision of this Court in Vinod Shivappa [2006 (5) TMI 441 - SUPREME COURT] - Held that:- It is clear that Section 114 of the Evi.....

  • 2014 (8) TMI 430 - SUPREME COURT

    Sree Mahesh Stationaries & Another Versus Indiabulls Financial Services Ltd.

    Corporate Laws - Jurisdiction of Courts for offence under Section 138 of N.I. Act - Transfer of Criminal Complaint No.14089 of 2009 from the Court of Judicial Magistrate, First Class, Gurgaon, Haryana to the Court of competent jurisdiction at Bangalore - Held that:- Only reason the complainant claims jurisdiction for the Courts at Gurgaon is the fact that the complainant-respondent had issued the statutory notices relating to the dishonour of the cheque from Gurgaon. We do not think that issue of a statutory not.....

  • 2014 (8) TMI 429 - SUPREME COURT

    M/s. Apex Distributors & Another Versus M/s. Timex Group India Ltd.

    Corporate Laws - Jurisdiction of Courts for offence under Section 138 of N.I. Act - Transfer of case - whether the Courts in Delhi had the jurisdiction to entertain the complaint in the facts and circumstances of the case especially when issue of statutory notices was the only reason urged by the respondentcomplainant for filing a complaint in Delhi - Held that:- Issue of a statutory notice demanding payment of the cheque amount is, in our opinion, not sufficient to vest the Delhi Courts with the jurisdiction to.....

  • 2014 (8) TMI 417 - SUPREME COURT

    Dashrath Rupsingh Rathod Versus State of Maharashtra & Another

    Corporate Laws - Jurisdiction of Court - office against cheque bounced - Interpretation of Section 138 of the NI Act - Harman transacted business out of Chandigarh only, where the Complainant also maintained an office, although its Head Office was in Delhi. Harman issued the cheque to the Complainant at Chandigarh; Harman had its bank account in Chandigarh alone. It is unclear where the Complainant presented the cheque for encashment but it issued the Section 138 notice from Delhi - Whether sending of notice fro.....

Recent Case Laws - FEMA Cases

  • 2014 (8) TMI 607 - DELHI HIGH COURT

    Umesh K. Modi Versus Deputy Director of Enforcement

    FEMA - Contravention of Section 8 (3) read with Section 8 (4) and Section 68 of the Foreign Exchange Regulation Act, 1973 - Penalty upon Director of company - Appellant states that he was a part time, non-executive director of MXL but neither in-charge of nor responsible for the conduct of its day-to-day affairs. MXL commenced its business in the year 1983-84 and had been importing goods/raw materials for its business requirements. MXL was amalgamated with Xerox Modicorp Limited (“XML”) in the year 200.....

  • 2014 (7) TMI 727 - DELHI HIGH COURT

    Enforcement Directorate Versus American Express Bank & Others

    FEMA - Condonation of delay - delay of 179 days - it is submitted that, collective decision was required to be taken in the government departments at various levels, therefore, valuable time was consumed - Held that:- under Section 35 of FEMA, appeal against the decision or order of the Appellate Tribunal would lie before the High Court provided the appeal is filed within a period of 60 days, extendable by a further period not exceeding 60 days if the High Court is satisfied that sufficient cause preve.....

  • 2014 (6) TMI 577 - DELHI HIGH COURT

    SK. Jain Versus Union of India & Another

    FEMA - Hawala transactions - Partial explanation of payment made through hawala channels - During investigation appellant invoked right against self incrimination under Article 20(3) - Imposition of penalty - Held that:- Impugned AO of the SD, ED and the impugned order of the AT proceeded on the basis that the Appellant could not have validly invoked the right against self-incrimination under Article 20 (3) of the Constitution since he was not accused in any criminal proceeding initiated under FERA at .....

  • 2014 (5) TMI 863 - DELHI HIGH COURT

    Amrik Singh Saluja, Rajiv Gopalani Versus Union of India & Another, The Director of Enforcement, Enforcement Directorate

    FEMA - Contravention of Section 9 (1) (d) of Foreign Exchange Regulation Act, 1973 - Payment made on behalf of foreign national without prior approval of RBI - Held that:- There can be no doubt that a retracted statement under Section 40 FERA, cannot form the sole basis for determining whether the maker of such a statement is guilty of contravening any of the provisions of FERA. It shall have to be corroborated by other independent evidence. In determining whether such a retracted statement can be reli.....

  • 2014 (5) TMI 824 - DELHI HIGH COURT

    Negolice India Ltd. And Others Versus Director of Enforcement

    FEMA - Violation of Section 8 (1) of the Foreign Exchange Regulation Act, 1973 - allegation that appellant has exported the goods "only for availing export benefits" - levy of penalty - Held that:- From the inquiries purportedly made by CGI, Dubai, as reflected in the correspondence between it and the DRI, the consignment was probably not cleared by APL since there were legal problems regarding the copyright raised by the Dubai Customs. Interestingly, in the "brief investigation report", enclosed with .....

  • 2014 (5) TMI 784 - DELHI HIGH COURT

    Prem Singh, Rajender Singh, Tarlochan Singh Versus Special Director Enforcement Directorate

    FEMA - Contravention of Sections 8(1) and 8(2) of the Foreign Exchange Regulation Act’ 1973 - Penalty - recovery and seizure of Indian currency - No opportunity for cross examination granted - Held that:- there was miscarriage of justice in denying the request of the Appellants for cross-examination of the ED officials. Allowing the request would have enabled the SD to determine whether the claim that the confessional statements were recorded under threat and coercion was credible - Although the mere d.....

  • 2014 (5) TMI 288 - SUPREME COURT

    LICIL Antony Versus State of Kerala & Another

    FEMA - Order of detention - Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, (COFEPOSA) - delay in passing the orders - Held that:- We must bear in mind that distinction exists between the delay in making of an order of detention under a law relating to preventive detention like COFEPOSA and the delay in complying with procedural safeguards enshrined under Article 22(5) of the Constitution. In view of the factual scenario as aforesaid, we are of the opinion that the o.....

  • 2014 (4) TMI 612 - DELHI HIGH COURT

    Directorate of Enforcement Versus Delco Precitone Jewellers Pvt. Ltd. And Others

    FEMA - Condonation of delay - Inordinate delay of 804 days in filing of appeal - Section 35 of FEMA - Held that:- Section 54 FERA permits an appeal to be filed to the High Court within 60 days. The proviso clearly prescribes that the High Court shall not entertain any appeal under Section 54 if it is filed after the expiry of 60 days of the date of communication of the decision or order of Appellate Tribunal unless the High Court is satisfied that the appellant was prevented by sufficient cause from fi.....

  • 2014 (4) TMI 585 - DELHI HIGH COURT

    Raman Narula, Club Med India Branch Office Versus The Director of Enforcement

    FEMA - Violation of Section 8(1), 16(1), 9(1)(a) and 9(1)(c)of the Foreign Exchange Regulation Act, 1973 - Special Director purportedly issued a Corrigendum stating that paragraph No. 87 is deleted and in paragraph No. 88 in line No.2 after the words ‘Noticee No.1’ and before the name Mr. Stephen John Michie, the name ‘Shri Raman Narula-Noticee No.2’ is inserted - Held that:- no prior notice was issued to Mr. Narula by the SD when the Corrigendum was issued nearly one month after the original AO was pa.....

  • 2014 (4) TMI 516 - DELHI HIGH COURT

    ASSOCIATION FOR DEMOCRATIC REFORMS AND ANR Versus UNION OF INDIA AND ORS

    FEMA - Violation of the Foreign Contribution (Regulation) Act, 1976 - Donations made to political parties for the period up to the year 2009 - Violation of Section 293(a) of the Companies Act, 1956 - Receipt of donations from the State Trading Corporation and Metals & Minerals Trading Corporation of India - Respondent contends that M/s Sterlite Industries India Ltd and M/s Sesa Goa Ltd. are not foreign companies and are Indian companies - Held that:- The Foreign Contribution (Regulation) Act, 1976 was .....

Recent Case Laws - Misc Cases

  • 2014 (9) TMI 399 - Madras High Court

    SHIPPING CORPORATION OF INDIA Versus MODERN RE-ROLLERS

    Misc - Loss caused due to the short delivery of the goods - suit for recovery from the appellant/first defendant and the second respondent/second defendant - Whether the appellant is liable to make good the loss caused due to the short delivery of goods, as alleged by the first respondent? - Held that:- having regard to the admission made by the first respondent, that the carrier delivered the cargo, entrusted with it, and the shortage of goods occurred, due to theft or pilferage, when the goods were .....

  • 2014 (9) TMI 384 - DELHI HIGH COURT

    GOVT. OF NCT OF DELHI & ORS. Versus NEW VARIETY TENT HOUSE & ANR

    Misc - Writ petition for for recovery of money - to enforce contractual obligation - bills against the services provided by the appellant were not cleared and the payments withheld ―due to some audit objections - period of limitation - Held that:- The said period of three years expired with respect to the first two bills on 26th April, 2002 and for the third bill on 22nd July, 2002. There is nothing to show that the date of payment was agreed to be any other. The writ petition seeking mandamus wa.....

  • 2014 (9) TMI 40 - Supreme Court of India

    SP. MALHOTRA Versus PUNJAB NATIONAL BANK & ORS.

    Misc - Suspension of employees - Imposition of punishment - Violation of principle of natural justice - Service of copy of reasons for punishment - Held that:- order of punishment would stand vitiated in case the reasons so recorded by the Disciplinary Authority for dis-agreement with the Enquiry Officer had not been supplied to the delinquent and his explanation had not been sought - whenever the disciplinary authority disagrees with the enquiry authority on any article of charge, then before it recor.....

  • 2014 (9) TMI 39 - Bombay High Court

    Varsha Kishore Tode Versus Vandana Kishore Tode

    Misc - Distribution of compensation granted - Divorce of husband and wife - Whether a divorced wife is a widow and hence dependent of the husband at the time of his death, within the meaning of Section 2(1)(d) of the Workmen's Compensation Act, 1923 - Held that:- for the purpose of enquiry under the Act, 1923, the respondent cannot be said to be enjoying the status of widow of deceased Kishore. Once we find that so far as the enquiry under the Act, 1923 is concerned, the respondent was not the widow of.....

  • 2014 (8) TMI 514 - PUNJAB AND HARYANA HIGH COURT

    Capital Medicos and Others Versus Chandigarh Administration and Others

    Misc - Violation of tender conditions - Tender for leasing of shops - Rejection of bids - Non fulfillment of conditions of requirements of tender - Lack of service tax number - Held that:- A perusal of the written statement of the official-respondents shows that in fact the petitioners have filed such affidavit on November 4, 2011 attested by the Notary Public and not by the Executive Magistrate. The petitioners were called upon to file affidavit vide communication dated November 17, 2011 attested by t.....

  • 2014 (7) TMI 1006 - CHHATTISGARH HIGH COURT

    Mahadeo Versus State of Chhattisgarh.

    Misc - Office under Section 34(1)(a) of the Chhattisgarh Excise Act, 1915 - illicit liquor - validity of conviction recorded by Judicial Magistrate First Class - sentence awarded to him is reduced to simple imprisonment for one month - Held that:- Chemical examination of illicit liquor is not mandatory, it can be proved in any other manner relying upon the other tests - test report submitted by Mukesh Agrawal, Excise Sub Inspector after holding the litmus and smell test identifying the liquor as intox.....

  • 2014 (7) TMI 938 - MEGHALAYA HIGH COURT

    Customs Central Excise & Service Tax, Group ‘D’ Non Gazetted Officers’ Association Versus The Union of India

    Misc - Transfer of employees - Vacation of the interim order - Customs Department to Central Excise & Service Tax, and vice versa. - held that:- most of the employees whose names figured in the transfer list dated 21.02.2014 are not covered by the guidelines of transfer orders challenged before the Central Administrative Tribunal as they are locally transferred in Shillong from one formation to another for e.g. from Customs Department to Central Excise & Service Tax, and vice versa. Out of 28 employee.....

  • 2014 (7) TMI 916 - BOMBAY HIGH COURT

    Ashok Namdeo Sangale Versus The Union of India, Dy. Commissioner, Central Excise

    Misc - Challenge to the order of Central Administrative Tribunal - oral termination - petitioner was orally appointed as a sweeper - petitioner completed more than 240 days of service - Held that:- When a person enters a temporary employment or gets engagement as a contractual or casual worker and the engagement is not based on a proper selection as recognized by the relevant rules or procedure, he is aware of the consequences of the appointment being temporary, casual or contractual in nature. Such a.....

  • 2014 (7) TMI 773 - KERALA HIGH COURT

    The Commissioner of Customs Versus Thulaseedharan, S/o. Sankaran

    Misc - Compensation against the Motor Accidents - accident by the departmental drivers - The present stand taken by the learned Assistant Solicitor General for the appellant is that the appellant as well as the 2nd respondent herein were in the lawful exercise of a sovereign function as they were in search of drug pedallers involved in Narcotic Substances. It is argued that as the 2nd respondent was the department driver, who was on official duty and was driving the vehicle as a part of his duty, the .....

  • 2014 (7) TMI 623 - DELHI HIGH COURT

    Vibhas Kumar Jha Versus Union of India

    Misc - Right against discrimination - discrimination by the respondent Railways between the wait-listed passengers who have purchased e-tickets through the internet and the wait-listed passengers who have purchased tickets in the physical form from the Reservation Counters - wait-listed passengers holding e-tickets are prohibited from boarding the train whereas wait-listed passengers holding tickets in the physical form are entitled to board the train and take a chance of occupying any seats / berths a.....

 
 

Jiva Seva is Shiva Seva :
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
 
 
 
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