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Showing 161 to 180 of 233 Records
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1987 (10) TMI 73 - ITAT AHMEDABAD-A
... ... ... ... ..... e Commissioner(Appeals) by referring to page 218 of his Paper Book...... containing the position of the completed assessments for the asst. yrs. 1974-75 to 1977-78 as well as the position of the returns filed till June, 1980 in respect of the asst. yrs. 1977-78 to 1980-81. In support of his submissions, the learned counsel for assessee relied on the decision of the Hon ble Bombay High Court in the case of Patel Alluminium P. Ltd. vs. Tawadia K.M. ITO (1986) 51 CTR (Bom) 322 (1987) 165 ITR 99 (Bom). He, therefore, urged that we should uphold the order of the Commissioner (Appeals) on this point also. 30. We have carefully considered the rival submissions of the parties and are of the opinion that in view of the aforesaid decision there is no infirmity in the order of the Commissioner (Appeals) on this point. We have, therefore, no hesitation in upholding the same. 31. In the result, the appeal filed by the assessee is partly allowed and that filed by the Revenue is dismissed.
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1987 (10) TMI 72 - HIGH COURT OF JUDICATURE AT BOMBAY
Customs Tariff Act, 1975 - Countervailing Duty ... ... ... ... ..... e of imported goods as prescribed under Section 14(1) of the Customs Act, and (b) the basic customs duty paid on such imported goods. It is obvious that sub-section (2) of Section 3 is not a charging Section but only provides the method for determining the assessable value. 3. It was contended by the learned counsel that though the Legislature is entitled to provide for double taxation, the Parliament is not entitled to levy taxes by adding the basic customs duty to c.i.f. value as that amounts to tax on tax. We do not find any merit in the submission. Section 3(2) merely provides for method to determine the assessable value and while providing that method, it was open for the Parliament to prescribe that the Customs duty would be added to c.i.f. value. In our judgment, sub-section (2) of Section 3 does not suffer from any infirmity. 4. Accordingly, rule is discharged with costs. At this stage, counsel applies for continuation of interim relief for four weeks. Prayer refused.
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1987 (10) TMI 71 - HIGH COURT OF GUJARAT AT AHMEDABAD
Prosecution - Order of Collector levying duty and imposing penalty appealed against ... ... ... ... ..... es to file an application before the said Tribunal for early hearing of the said appeal as it is already listed for final hearing and most probably he hopes that the appeal will be disposed of before the end of this year. 8. The present complaint which is filed, is with regard to the non-compliance of the order passed by the Collector adjudicating the duty payable by the petitioner and also the penalty imposed on it. 9. Now, when the matter is pending before the Tribunal the possibility of allowing the appeal cannot be ruled out and if that is so, possibly, the petitioner cannot be said to have committed any offence and it is in the interest of justice to stay the proceedings of original case No. 786/85 pending in the Court of the Judicial Magistrate, First-class, Additional (Rural) at Narol till the hearing of the aforesaid appeal, pending in the Tribunal. The application is allowed for the stay of the criminal proceedings as stated above. Rule is made absolute accordingly.
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1987 (10) TMI 70 - SC ORDER
Customs - Detention Certificate ... ... ... ... ..... the latter for a detention certificate should not be rejected on the ground that the appeal is pending in this Court against order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
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1987 (10) TMI 69 - HIGH COURT OF JUDICATURE AT BOMBAY, PANAJI BENCH
Ocean-going vessel- Transhippers - Predominant or primary use determining factor - Bill of Entry
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1987 (10) TMI 68 - HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYD.
Prosecution - Acquittal - Evidence - Gold of foreign origin ... ... ... ... ..... e prosecution case is that M.O. 8 was tested by the Mint Master and that the report regarding M.O. 8 should be read as evidence with respect to the purity of the gold and its origin for M.Os. 1 to 7. This contention cannot be accepted. Therefore, the lower Court has rightly held that M.Os. 1 to 7 are not established to be of foreign origin. 6. Coming to M.Os. 8 to 11 and 15 the seizure report is considered to be defective. 7. Shri Nagaraja Rao, the learned standing counsel for the Central Government submits that the conclusion of the lower Court on this aspect of the case is unsound. I do not want to go into a detailed discussion. Even on the first ground the accused is entitled to acquittal. This is an appeal against acquittal and unless there are strong grounds, this Court cannot interfere. The prosecution has failed to establish that the gold was in exclusive possession of the accused and that ground alone the appeal is liable to be dismissed and is accordingly dismissed.
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1987 (10) TMI 67 - HIGH COURT OF JUDICATURE AT MADRAS
Bail - Guidelines for admitting bail ... ... ... ... ..... ould flee from justice crossing the Indian border through illicit channel, if need be, by forfeiting the amount of the bond, is a reasonable apprehension. Securing the presence of the accused for trial is one of the two paramount considerations, the court has to keep in mind while considering bail. The discretion exercised by the learned Sessions Judge in granting bail suffers a serious infirmity in that it is in violation of the principles laid down by the Supreme Court in several of its decisions referred to above. Interests of justice, required that this Court interfere with the discretion of the learned Sessions Judge in granting bail. The order of the learned Sessions Judge has, therefore, to be set aside. 18. In the result, the petition is allowed and the order of the Principal Sessions Judge, Madras made in Cri. M.P. No. 3107 of 1987 dated 9-9-1987 is set aside. The petitioner, will complete investigation with6ut any delay and, if a complaint is filed, expedite trial.
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1987 (10) TMI 66 - HIGH COURT OF JUDICATURE AT BOMBAY
Recovery of excise duty - Interim relief ... ... ... ... ..... e we inquired from the learned counsel for the appellants as to whether the appellants are willing to furnish bank guarantee for the amount of Rs. 67 lakhs in favour of Union of India. We suggested to the learned counsel that interim relief would be continued till the disposal of the petition before the learned Single Judge provided the appellants furnish the bank guarantee. The learned counsel stated that the question of furnishing bank guarantee does not arise, or in other words the appellants have no desire to give any guarantee. The counsel insisted that once the petition is admitted, interim relief must follow as a course. We are unable to accede to any such submission. In our judgment, there is no case, whatsoever for grant of interim relief and the order of the learned Single Judge is not required to be disturbed. 5. Accordingly, appeal fails and is dismissed with costs. 6. Miss Godbole orally applies for continuation of interim relief for eight weeks. Prayer refused.
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1987 (10) TMI 65 - HIGH COURT OF JUDICATURE AT ALLAHABAD
Appeal - Limitation - Condonation of delay ... ... ... ... ..... ant has brought to the notice of the Tribunal that the Manager was a little negligent and he has been removed, still the conscience of the Tribunal was not shocked and the delay has not been condoned. In the facts and circumstances of the case, we feel that the Tribunal has not acted reasonably and taken too technical view which hampers the ends of justice. In our opinion, it is a fit case where the delay should have been condoned by the Tribunal and the appeal should have been entertained and decided on merits. 4. In view of what has been said above, we think that this writ petition should succeeds and we accordingly allow the writ petition and quash the impugned judgment contained in Annexure A5 to the writ petition. We direct the Tribunal to admit the appeal of the petitioner and hear the claim of the petitioner on merits rather than indulge in technicalities to hamper the ends of justice. In the circumstances of the case, the parties are directed to bear their own costs.
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1987 (10) TMI 64 - HIGH COURT OF JUDICATURE AT BOMBAY
Valuation of fabrics - Compounded levy scheme ... ... ... ... ..... of cotton yarn, excise duty payable thereon cannot be included, but surely while determining the assessable value of cotton fabrics the value of the yarn as well as the excise duty paid thereon must be taken into consideration. In our judgment, the view taken by the Excise authorities and the learned Single Judge suffers from no infirmity and the petitioners are not entitled to any relief. 3. Accordingly, appeal fails and is dismissed with costs. The appellants had secured stay of the recovery of the duty from this Court on an undertaking that the duty would be paid along with interest at the rate of 12 per annum. The respondents are entitled to recover the duty along with the interest. The Counsel for the appellants applies for installments to pay the duty due along with interest on the ground that the Mill has been declared as a sick unit. We are not inclined to grant any installment, because declaration as a sick unit does not suspend the recoveries due to the Government.
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1987 (10) TMI 63 - DELHI HIGH COURT
Rubber Products
... ... ... ... ..... also used in the manufacture of detonators by M/s. Indian Explosives Limited, but there has been no specific denial of these averments. There is only a bare and bald assertion that the products of the said company are called capillary tubing and those are not similar to the products of the petitioner. Without elaborating as to how and in what manner those products are not similar. By giving a same or similar product a different name, the nature of the product does not change. At any rate, the clear meanings of the words machinery and detonator make it obvious that the products being manufactured by the petitioner-company are entitled to have exemption from payment of excise duty on the basis of the aforesaid notification. I, hence, allow the petition, make the rule absolute and quash the impugned orders with the direction that the respondents should allow exemption from payment of duty on the said products of the petitioner-company on the basis of the aforesaid notification.
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1987 (10) TMI 62 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.
Manufacture and Manufacturer ... ... ... ... ..... rock on which the Legislature imposed the duty of excise it can be said that imposition of duty on asbestos fibre is not ultra vires and invalid. It is further held if the Parliament has specifically included a particular product in the first Schedule of Central Excise Act, its validity cannot be questioned on the ground that it did not involve any process amounting to manufacture. In U.O.I, v. Hindu Undivided Family - 1978 E.L.T. 389 the Supreme Court held that the rolling of billet into a circle is a process in the course of completion of manufactured product namely circles. 11. The decisions cited by the learned standing counsel are far removed from the situation in the instant case and the manufacturing process has been considered in the circumstances of the case and the extended concept of manufacture. 12. In the result, it is hereby declared that the petitioner is not liable to levy of excise duty for package tea. 13. Writ petition allowed as indicated above. No costs.
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1987 (10) TMI 61 - HIGH COURT OF JUDICATURE AT BOMBAY
Customs - Exemption ... ... ... ... ..... s, therefore, obvious that it is not open for the Customs authorities to levy and recover Customs duty on such imported goods on an erroneous basis that the goods were imported only on March 6, 1979 when duty at 12.5 ad valorem was leviable. In our judgment, the learned single Judge was in error in refusing the relief to the petitioners. 12. Accordingly, appeal is allowed and the impugned judgment dated September 20, 1982 in Miscellaneous Petition No. 602 of 1979 is set aside and the petition is made absolute in terms of prayer (a). The respondents shall pay the costs of the appellants. The bank guarantee and the bond furnished by the appellants in pursuance of the interim order passed by this Court to stand discharged. Shri Sethna applies for stay of the operation of the order of discharging of the bank guarantee and the bond for a period of eight weeks. Request refused. Shri Sethna orally applies for certificate to file appeal before the Supreme Court. Certificate refused.
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1987 (10) TMI 60 - HIGH COURT OF JUDICATURE AT BOMBAY
Customs - Imports of vessels ... ... ... ... ..... d recover only those duties which were payable in the year 1968 in respect of two vessels on the basis that both the vessels were imported in the year 1968. The value of the ships would be assessed on the basis that the ships were imported for the purpose of breaking up in the year 1968 and the value should be ascertained by taking into consideration the value of the ships in accordance with the provisions of Section 14(l)(a) of the Customs Act, 1962. The petitioners are entitled to the reliefs in terms of prayers (c) and (d) also. In the circumstances of the case, there will be no order as to costs. The bank guarantees furnished by the petitioners in pursuance of the interim order passed in Appeal No. 1195 of 1984 to stand discharged. At this stage, Shri Chinoy, Counsel for respondent No. 4, orally applies for leave to file appeal to the Supreme Court. Certificate refused. The Counsel then applies for continuation of bank guarantee for a period of four weeks. Prayer refused.
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1987 (10) TMI 59 - HIGH COURT OF JUDICATURE AT BOMBAY
Demand and Penalty - Central Excise Rules, 1944 ... ... ... ... ..... it is no bar to the Excise authorities to proceed with the show cause notices. It was also suggested that the fresh show cause notices are not maintainable because earlier show cause notices in respect of the same grievances were struck down. The submission is without any merit because the earlier show cause notices were not struck down on merits but on a technical ground that sufficient opportunity was not given to the appellants to meet the complaint. In our judgment, there is no merit whatsoever in the appeal and the order of the learned Single Judge suffers from no infirmity. The appellants have filed the present proceedings only with a view to further delay the proceedings to ascertain whether the duty was evaded and whether the appellants are liable to pay the duty. We do not see any reason why such appellants should be permitted to take recourse to the proceedings under Article 226 of the Constitution of India. 10. Accordingly, appeal fails and is dismissed with costs.
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1987 (10) TMI 58 - HIGH COURT OF DELHI
Prosecution for under valuation - Writ Jurisdiction - Res judicata ... ... ... ... ..... said is that if the department does not feel aggrieved of the finding of the Tribunal and accepts it as final and correct, then it has to be contended with the same. The view therefore expressed is that there is no rationale in the department prosecuting a person on a set of facts and evidence which according to its own adjudication does not exist. In criminal matters the degree of proof required is far more strict and if the departmental authorities have no good case for the purpose of adjudication it cannot claim to have a good case for the purpose of criminal prosecution particularly when the prosecution is based on the same set of facts and evidence. In a situation such as this a criminal prosecution would in effect amount to persecution. In this view of the matter I am of the opinion that this petition is to be allowed. It is accordingly allowed and the complaint case No. 619/1 pending in the Court of the Additional Chief Metropolitan Magistrate, New Delhi, is quashed.
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1987 (10) TMI 57 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.
Proforma credit - Writ jurisdiction - Alternative remedy ... ... ... ... ..... rdingly, we hold that the impugned letter/order is misconceived in law and, accordingly, the respondents have to be restrained, by a writ of mandamus, from giving effect to it. 17. In the counter-affidavit an objection is raised that the petitioner shed to this Court without availing of the alternative remedies provided by the Act itself, and that this Court should not entertain the writ petition in such a situation. We are, however, of the opinion that having entertained the writ petition five years back, i.e., in August, 1982, and granted an interim order, it would not be a proper exercise of discretion to dismiss the writ petition today on the ground of alternative remedy. We are, therefore, not inclined to entertain the said objection at this stage of the proceedings. 18. For the above reasons, the writ petition is allowed. The respondents are restrained from giving effect to the impugned letter dated 10-8-1982 against the petitioner. There shall be no order as to costs.
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1987 (10) TMI 56 - HIGH COURT OF JUDICATURE AT BOMBAY
... ... ... ... ..... on, even waste and scrap was included. The added explanation to Item 15(A) has no application to the facts of the present case as the import has been effected on January 7, 1982 i.e. long prior to March 1, 1982. It has been repeatedly held by this Court that the scrap imported before March 1, 1982 requires to be classified under Item 68. The petitioners are, therefore, entitled to succeed as far as the quantum of countervailing duty is concerned. 3. Accordingly, petition partly succeeds and the respondents are directed to ascertain the quantum of countervailing duty on the basis that the item imported falls under Item 68 of Central Tariff Rules. On such assessment, the petitioners undertake to pay the duty found due and on payment of such duty, the Bank guarantee furnished by the petitioners in accordance with the interim order passed by this Court in favour of the Customs authority would stand discharged. In the circumstances of the case, there will be no order as to costs.
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1987 (10) TMI 55 - HIGH COURT OF JUDICATURE AT BOMBAY
Customs - Rate of duty - Assessment - Entry inwards ... ... ... ... ..... . It is claimed by the learned Counsel that the Customs authorities accepted the date of filing of the import general manifest as the date of entry inwards and referred to bill of entry No. 4495, dated July 21, 1977. We enquired from the learned Counsel as to whether in .he case referred to by the appellant, there was any difference in the duty payable on the date of filing of the import general manifest and the date of grant of entry inwards, and the learned Counsel very fairly stated that it is not possible to claim so. It is, therefore, obvious that the complaint of the discrimination is devoid of any merit. Even otherwise, the mere fact that the illegality has been committed by the Customs authorities in one case cannot confer right upon the appellant to insist that such illegality should be perpetuated in all the cases. In our judgment, the learned Single Judge was right in dismissing the petition and the appeal must fail. 7. Accordingly, appeal is dismissed with costs.
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1987 (10) TMI 54 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.
Iron - Double taxation ... ... ... ... ..... hich is not contemplated by the scheme of the Item. The products of iron liable to duty are separately mentioned in Item 26AA. The contention of Revenue will also result in enlarging Item 26AA, where steel castings are included as a product iron casts are not. In view of this, it is not necessary to examine the question of applicability of the exemption notification, particularly when after 1-8-1983 the entire scheme of the Items in the First Schedule to the Act and the exemption is changed and appellant s products are un-disputably exempt. It is held that even prior to 1-8-1983 the appellants are not obliged to take out L4 licence for manufacture of iron castings. The appeal is allowed to this extent. 9. No costs. Dated 21-10-1987. 10. An application for appeal to the Supreme Court is made by the Additional Central Government Standing Counsel. We do not see any substantial question of law of general importance requiring the consideration by the Supreme Court. Leave refused.
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