NRI Legal Services – https://nrilegalservicesreviews.tumblr.com; However, we, in the facts and circumstances of the case, are of the view that Defendant Nos. The appellant then NRI Legal Services went up in appeal to the Appellate Tribunal but that appeal also failed. , income NRI Legal Services arising in India, and brought into Travancore State in the relevant periods. If either the assessees or the revenue have succeeded on any other point, such point will remain untouched by this judgment. Accordingly, Defendant Nos. 118 were settled by the agreement of May 9, 1940, which was, in turn, replaced by agreement dated August 2, NRI Legal Services 1941.
The result is that this appeal is allowed. We are not concerned in this case with the assessment made on other income of the appellant. 307 Reference is again made to the several matters enumerated in the five clauses set out in the first, preamble to the notification and it is urged that those matters do not at all disclose any intelligible differentia on the basis of which the petitioners and NRI Legal Services their companies can be grouped together as a class.
Tile appellant appealed from these assessment orders to the Appellate Assistant Commissioner who consolidated them into one appeal. ” Section 184 of the Sea Customs Act states that whenever anything is confiscated under s. In the above circumstances, we do not intend to make the suit filed in the year 2005 otherwise infructuous. 3889 of 2006 of the revenue. 5 and 12 should be given an opportunity to explain/clarify the admissions made in the written statement.
The alleged letter of 1956 allegedly issued by the widow of Mahabir Prasad used in the arbitration proceedings where she was not a party admitting relinquishment of the share of her husband and thereafter admitting such letter in the original pleading is not what the answering respondents want to resile and/or withdraw from but by the present amendment had only ought to explain the circumstances in which such letter has been written. We therefore think that the appellant’s appeal from the Divisional Bench was competent under s.
The case will now go back to the High Court of (Madhya-Pradesh) to be decided on the merits. The Appellate Assistant Commissioner dismissed the appeal and confirmed the orders of the Income-tax Officer. For the reasons given by us in this judgment, we find it difficult to accede to such reasoning. That section says that the Act shall apply to all civil and criminal proceedings pending in the Courts in any State on the date on which the State is included in the (1) (1927) L.
We make it clear that we have only decided the point of levy of anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty. Section 186 of the Sea Customs Act states, inter alia, that the award of any confiscation, penalty or increased rate of duty under the Act by an officer of Customs shall not prevent the 834 infliction of any punishment to which the person affected thereby is liable under any other law.
For the purposes of this Article, a product is to be considered as being introduced into the commerce of an importing country at less than its normal value, if the price of the product exported from one country to another (a) is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or, (b) in the absence of such domestic price, is less than either (i) the highest comparable price for the like product for export to any third country in the ordinary course of trade, or (ii) the cost of production of the product in the country of origin plus a reasonable addition for selling cost and profit.
On the part of the Union of India reference is made to the affidavits affirmed by Shri H. With these observations, all the said appeals are disposed of. Whenever confiscation is authorised by this Act, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. The agreements dated May 9, 1940, and August 2, 1941, could therefore be properly said to be adjustments made in the ordinary course of business.
5 and 12 are permitted to file an application within one month from today limiting their prayer only to the extent of explaining/clarifying the disputed admissions in the written statement which will be considered on its merits and in the light of the observations made herein above. The contracting parties recognize that dumping, by which products of one country are introduced into the commerce of another country at less than the normal value of the products, is to be condemned if it causes or threatens material injury to an established industry in the territory of a contracting party or materially retards the establishment of a domestic industry.
The Bombay High Court follows the Kerala High Court reasoning, which is to the same effect. The application for amendment withdrawing the admissions made in the written statement on relinquishment of the claim to the suit property by Defendant Nos. The Income-tax Officer, Trivandrum, assessed the appellant to tax on the latter amounts as foreign income, i. We, therefore, allow the appeals of the assessees and dismiss Civil Appeal No. 182, such thing shall thereupon vest in Government, and the officer adjudging confiscation shall take and hold possession of the thing confiscated and every officer of police, on the requisition of such officer, shall assist in taking and holding such possession.
The appellant will have the costs here and below. The decree of the Full Bench of the High Court is set aside.