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Case Laws
Showing 81 to 100 of 254 Records
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1983 (9) TMI 209 - CEGAT, MADRAS
Remission of duty ... ... ... ... ..... except on the basis of documentary evidence which were in existence at the time the goods were cleared. This provision also suggests that ordinarily the value of the goods is to be determined before clearance and if at all there is any need to amend the value for the purposes of claim of refund and the like, the claim has to be examined in the light of contemporaneous evidence existing at the time of clearance of the goods. Any valuation of the goods as in the present case and that too by insurance surveyors not officers of customs - months after their clearance from the Port area would not be in conformity with the provisions of Section 149. 10. Under the circumstances we find that the plea of the advocate for the appellant that valuation of the damaged goods can be done any time and not necessarily before their clearance from Customs control, is not well founded. 11. No particular pleas were urged regarding shortage as such. In the result the appeal fails and is dismissed.
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1983 (9) TMI 208 - CEGAT, CALCUTTA
Appeal - Verification thereof ... ... ... ... ..... ced as under lsquo Principal officer rsquo used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals means - (a) the secretary, treasurer, manager or agent of the authority, company, association or body or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the Income-Tax Officer has served a notice of his intention of treating him as the principal officer thereof 4. After going through the records, we find that the appeal is not signed and verified properly and in the interests of justice, we hereby direct the reopening of the hearing to give an opportunity to the appellant to explain his case and to satisfy the court with necessary documents and direct the appellant to appear in this court on the 15th day of December 1983 and in these circumstances, it is not necessary for us to go into the merits of the case, at this stage.
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1983 (9) TMI 207 - CEGAT, NEW DELHI
Celluslosic spun yarn and cotton yarn ... ... ... ... ..... hmi Vishnu Mills. 3. ensp The Department rsquo s representative agreed that the above-mentioned two judgments of Gujarat and Bombay High Courts squarely covered the point at issue involved in the present appeal and that there was no contrary judgment of any other High Court. He, however, requested that the present appeal may be adjourned sine die as the Department rsquo s appeal against those two judgments was still pending before the Supreme Court. 4. ensp We have carefully considered the matter. Since both sides have agreed that the point at issue involved in the appeal before us is squarely covered by the afore-mentioned two judgments of Gujarat and Bombay High Courts and since no contrary judgment has been brought to our notice by either side, we do not consider it necessary to keep the present appeal pending indefinitely. Following the ratio of the Gujarat and Bombay High Court judgments referred to above, we allow this appeal with consequential relief to the appellants.
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1983 (9) TMI 204 - CEGAT, NEW DELHI
Order of Assistant Collector ... ... ... ... ..... r that the order of the Assistant Collector and of the Collector (Appeals) are based on a totally wrong assumption, and these orders cannot therefore be sustained. We have also to hold that the proceedings initiated by the Assistant Collectortor to ldquo revoke rdquo his predecessor rsquo s decision, based as they were and totally wrong assumption, were without proper jurisdiction. In this view we set aside the orders of the Collector (Appeals) and the Assistant Collector. In the circumstances of the case we refrain from expressing any opinion as to whether (a) the UFMP was in fact entitled to the concessional rate of duty under Notification No. 7/80 (having regard to what we have stated in para 13 above), or (b) it would be open to the excise authorities even at this stage to initiate fresh proceedings on the basis that the earlier decisions on the respective classification lists were taken without considering certain material facts, which might have led to a different view.
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1983 (9) TMI 201 - CEGAT, CALCUTTA
Adjudication ... ... ... ... ..... inconclusive and are certainly insufficient to connect the appellant with the alleged admitted export of textile goods or that the appellant having been in any way concerned with the illegal export. In other words, the department has failed to establish, by satisfactory evidence, the nexus between the huge cash found in the house of the appellant and the illegal export of admitted export by or at the instance of the appellant or the appellant being in any way concerned with any clandestine export. The materials placed may lead to a suspicion that the appellant might have had hand in the smuggling of goods to Bangladesh but then suspicion, however strong, cannot take the place of proof. 25. On careful consideration of all the aspects, we hold that the learned Collector was unjustified in directing confiscation of the cash amount and imposing the penalty. We, therefore, set aside his order and direct that the cash seized from the house of the appellant shall be returned to him.
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1983 (9) TMI 198 - CEGAT, BOMBAY
Shortlanding - Unaccounted goods ... ... ... ... ..... wani submitted that this has been the procedure followed by several decades. In our view, the only acceptable objective method of finding out the quantity of unloading or discharge in the case of mineral oil is by taking the measurement of the storage tank after the oil in the storage tank reaches the stage of stability. Any other method of determination of the quantum does not seem to be possible. We are in agreement with the view expressed by this Bench in Appeal No. 81 of 1983 South India Corporation (Agencies) Ltd. v. Collector of Customs, Bombay wherein this Bench consisting of different Members had held that the system of determining the landed quantities of oil on the basis of dip reports of the storage tank in which the oil is received after discharge from ship is more accurate and the same has to be prevailed in preference to the ullage survey on board the ship. 6. ensp In the above view of the matter, we see no merit in the appeal and therefore, we dismiss the same.
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1983 (9) TMI 197 - CEGAT, NEW DELHI
Leather Cloth ... ... ... ... ..... re embellishment because in some ways it is as strong as leather itself, and stronger than moulded PVC shoes, because of the cotton fabric in its place. This is not to say that PVC/PU leather cannot be used as an embellishment it can be so used and, perhaps, is used in that manner but it cannot be claimed that PVC/PU leather cloth has its main use as an embellishment in footwear. I think it would not be correct to give PVC/PU leather cloth the concession of an embellishment for shoes as claimed by the appellant, as might be given to, say, stamping foil, an article that because of its fragility cannot withstand stress and can at best be used only in the decoration of a shoe to add to its beauty but not to its utility and strength. From the nature of its employment, stamping foil cannot add to the essentials of a shoe but only to its eye appeal. In view of this I am afraid that I have to differ from the other honourable Members and to say that these appeals have to be rejected.
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1983 (9) TMI 196 - CEGAT, BOMBAY
Gold - Burden of proof ... ... ... ... ..... ant contravened any of the provisions with which he was charged. The finding of the Learned Collector that the gold ornaments are either the covering or respectable of the primary gold and therefore, liable to be confiscated under Section 71 is the result of improper understanding of the provisions of Section 71 and under no stretch of imagination the gold ornaments could be considered as package, covering or respectable of the primary gold. Therefore, the gold ornaments could not have been confiscated under Section 71(2) of the Act. Each and every contention urged by the learned Advocate is sound and acceptable. 9. ensp On careful consideration of the evidence as a whole, we are satisfied that the order passed by the Collector is erroneous and unjustified and therefore, we allow this appeal and set aside the order of the Collector in its entirety. The fine and penalty, if any paid, shall be refunded to the appellants within four months from the date of receipt of this order.
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1983 (9) TMI 186 - BOMBAY HIGH COURT
Imports - Quota licence ... ... ... ... ..... fact that the item is canalised is no ground to deprive the petitioner of the licence by reduction of 25 of the entitlement. The petitioner would b and entitled to get the licence as per the Import Policy of 1977-78 to the full extent and without deduction of 25 of the entitlement. In case the item is banned, in accordance with the policy in existence at the relevant time, then naturally the petitioner would not be entitled to import the banned item, but the mere fact that the item is canalised would not deprive the petitioner from claiming the advantage of the entitlement under the policy of 1977-78. In my judgment, the petitioner is entitled to the relief sought in the petition. 6. emsp Accordingly, the petition succeeds and the rule is made absolute and the respondents are directed to issue licence to the petitioner in accordance with the Import Policy of 1977-78 without deducting 25 of the entitlement. In the circumstances of the case, there will be no order as to costs.
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1983 (9) TMI 183 - ITAT PUNE
... ...
... ... ..... the claim from accident before the Tribunal. That means the accountable person can very well claim to treat the claim from accident as an estate by itself without including the same in the order estate of the deceased. 10. Pune Bench of the Tribunal on the basis of the decisions cited above, has held that the deceased had no interest during his lifetime in the money under the personal accident policy though he was competent to dispose of the same by a Will, the sum paid under the policy is not aggregatable with the other estate of the deceased and is to be treated as an estate by itself under s. 34(3) of the ED Act. We are o the same opinion that the sum received by the accountable person after the death of her husband is to be treated as an estate by itself separately and it should not be clubbed with the using the estate of the deceased. The Asstt. CED has to recompute the dutiable estate in the light of our directions given above. 11. In the result, the appeal is allowed.
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1983 (9) TMI 180 - ITAT PATNA
Agricultural Income, Agricultural Land ... ... ... ... ..... required for the orchard for storage of water and applying manure and pesticides. It was also making arrangement for watering. The assessee had disclosed the income from the agricultural land in the assessment years 1972-73 and 1976-77 and the agricultural income shown by the assessee had been accepted by the department. The assessee did not show any income from agricultural in the assessment year 1977-78 but the same was estimated at Rs. 1,000 by the ITO. Therefore, if these facts arc taken into consideration, it is evidently clear that the land owned by the assessee was agricultural land and the assessee was eligible for exemption under section 5(1)(iva). Consequently, the answer to the question referred under section 24(11) is as follows On the facts and in the circumstances of the case, the exemption under section 5(1)(iva) was allowable. The matter is referred back to the Bench for passing an order according to the opinion of the majority of the members of the Tribunal.
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1983 (9) TMI 178 - ITAT MADRAS-D
... ...
... ... ..... penalties in the year under consideration. Therefore, the AAC has committed an error in law and facts in vacating or quashing the impugned penalties which is based upon misconceiving and misreading of the order of the Tribunal. Accordingly we accept the contention of the ld. Departmental representative and reject that of the ld. Counsel for the assessee, holding further that the ITO should compute the quantum of penalties is in accordance with the order to be made in giving effect to the order of the Tribunal, hence we set aside the impugned order and direct the AAC to complete decide the amount of penalty in these matters after giving effect to the order of the Tribunal and keeping in view our aforesaid observation. Accordingly we modify his impugned orders and thereby set aside the order of the AAC in these matters where he says that the penalties imposed by the ITO for the commission or default have been vacated. 5. In the result, the appeals are treated as partly allowed.
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1983 (9) TMI 176 - ITAT MADRAS-C
... ...
... ... ..... bunal. Under such circumstances, there cannot be on facts any concealment. We find on facts accordingly. There is no fraud or any gross or wilful neglect on the part of the assessee. We are not able to trace any element of any such fraud, gross or wilful neglect. So the statutory Explanation has absolutely no application to the facts of the case. The assessee has amply proved that the failure to return correct income was not out of any such fraud or gross or wilful neglect. Even otherwise we doubt very much whether that Explanation has any application because that is a procedural one which was deleted in 1976 itself. So at the time of passing the penalty order it was not available to the IT authorities in the statute book for application. The more we read the Tribunal order in assessment proceedings the more we are inclined to find no concealment and no penalty. However, we are certainly against the assessee on the question of limitation. 3. Appeal allowed. Penalty cancelled.
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1983 (9) TMI 175 - ITAT MADRAS-C
... ...
... ... ..... th November, 1979. So considering the ordinary procedure followed by the Government in such matters of taking possession and paying due regard to the official procedure, the proper, normal and reasonable inference is the possession would have been taken only on some day after 26th November, 1979, on which date the award was served and which according to the assessee is the date on which the award becomes live and operative. The possession would not have been taken on 16th November, 1979 or 17th November, 1979, the date on which the award was passed. So the investment in specified asset is within six months because, the transfer can be only on a date after 26th November, 1979. So the assessee is entitled to the benefits of s. 54-E. Therefore, the other submissions like agricultural land, Bombay decision and the like and the manner and method of computation of six months all are not gone into. 3. Appeal allowed. We direct that the assessee shall not be charged to capital gains.
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1983 (9) TMI 172 - ITAT MADRAS-B
... ...
... ... ..... rers are admitted as members as per by-law 4 of the Sangam and in the capacity of manufacturer the assessee received from the Sangam government allotment of imported raw materials like viscose filament yarn etc. Evidence has also been produced by way of allotment letter from the Sangam in which the assessee has declared that the raw materials would be utilised only for manufacturing purposes. The Income-tax assessment order for the asst. yr. 1980-81 also describes the business of the assessee as that of manufacture and sale of handloom sarees and assessed the income under the head business rsquo . Thus on a consideration of the decisions of the Courts and also in view of the facts and circumstances of the case, we hold that the assessee is entitled to exemption under s. 5(1)(xxxii). Therefore, we set aside the orders of the authorities on this point and direct the WTO to allow exemption to the assessee under s. 5(1)(xxxii) of the Act. 10. In the result, the appeal is allowed.
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1983 (9) TMI 171 - ITAT MADRAS-B
... ...
... ... ..... acts and the ratio thereof does not, in our view, apply to the facts in the case. In that case, as pointed out by the ld. counsel for the assessee, the commission was paid by the assessee to its agents in India for procuring orders and it was held that such procuring orders is not incidental to the execution of any contract outside India. We have already seen hoe the nature of services rendered by the STC are varied and different and fall within the several clauses of s.35B, as considered in the Board rsquo s instructions. Although as we have already stated, the Board rsquo s instructions was rendered in the context of representation by Vegetable Oil Exporters Association, the contents thereof show that the nature of the services rendered by the STC was examined and such services were found to be eligible in the present case also being identical, we do not see how a different treatment can be meted out to the assessee. 7. In the result, the departmental appeals are dismissed.
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1983 (9) TMI 166 - ITAT MADRAS-B
Estate Duty, Fixed Deposit, HUF Property, Income From Other Sources ... ... ... ... ..... the case of a non-resident company on the death of shareholders not domiciled in India could be considered to be a payment for the purposes of business and the Court had held that the payment had nothing to do with the conduct of business and in that regard had observed that the expression for the purposes of business was wider in scope than the expression for the purposes of earning profits but however wide the meaning, its limitations were implicit in it. The provisions of section 57 are much narrower in scope and certainly interest income paid for borrowing funds for payment of estate duty could never be considered as laid out or expended wholly and exclusively for the purpose of earning interest on other fixed deposits. We, therefore, set aside the finding of the AAC in this regard and hold that no deduction is permissible in respect of the amount of Rs. 18,857. 11. The result is, the appeal of the assessee fails and is dismissed and the appeal of the revenue is allowed.
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1983 (9) TMI 165 - ITAT MADRAS-B
Development Allowance, Weighted Deduction ... ... ... ... ..... ply to the facts in this case. In that case, as pointed out by the learned counsel for the assessee, the commission was paid by the assessee to its agents in India for procuring orders and it was held that such procuring order is not incidental to the execution of any contract outside India. We have already seen how the nature of services rendered by the STC are varied and different and fall within the several clauses of section 35B, as considered in the Board s instructions. Although as we have already stated, the Board s instruction was rendered in the context of representation by Vegetable Oil Exporters Association, the contents thereof show that the nature of the services rendered by the STC was examined and such services were found to be eligible for weighted deduction under section 35B. The services in the present case also being identical, we do not see how a different treatment can be meted out to the assessee. 7. In the result, the departmental appeals are dismissed.
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1983 (9) TMI 164 - ITAT MADRAS-B
On The Occasion Of ... ... ... ... ..... ntum involved in this case is quite reasonable. The assessee is an income-tax assessee. The recipient is the only daughter. It may be noted that even the GTO and the AAC has agreed to the proposition that the assessee has a legal and normal obligation to see that his daughter is married to a suitable bridegroom in a proper manner. Their only doubt was whether this will amount to marriage expenditure. We will, for these reasons, dispel their doubt and hold that it is only a marriage expenditure. The provision in section 5(1)(vii) exempting gifts to relatives is entirely different. That provision relates to a relative to whom there is no such obligation as in the case of a daughter and the present given is in reality a gift pure and simple. That should not be confused with expenditure incurred for the celebration of marriage of daughter. 5. Appeal allowed. The entire amount of Rs. 58,691 is also to be considered as marriage expenditure. Hence, it is not subject to any gift-tax.
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1983 (9) TMI 158 - ITAT MADRAS-A
... ...
... ... ..... th Oct, 1980 in the case of paranjothi Salt Co., though a reference u/s 256 (1) was rejected by the Tribunal, a reference has been directed u/s 256 (2). We, however, find from a copy of the order of the Tribunal rejecting the application in that case that the Tribunal decision in that case proceeded on the basis that the borrowals were not made on Hundies which only could be considered as a collateral security and also on the basis that according to the definition of Hundi given at p. 264 in Kheganuwalla rsquo s Commentary on the Negotiable Instruments Act, 15th Edition by M.S. Parthasarathy, Hundi is a bill of exchange in the vernacular language and therefore any document executed in English would not partake the character of Hundi. We therefore, hold that in the facts of the present case the finding of the Tribunal is one of pure fact and does not give rise to any question of law. In the circumstances, the request for reference is rejected. The application stands dismissed.
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