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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Court: customs excise and service tax appellate tribunal cestat delhi Year: 1988 Page 1 of about 12 results (0.123 seconds)

Dec 15 1988 (TRI)

Oswal Spinning and Weaving Mills Vs. Collector of Customs and Calcutta

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-15-1988

Reported in : (1989)(21)LC125Tri(Delhi)

..... the loss of profits on account of loss in production is not an ordinary consequence of non-delivery. even under section 73 of the contract act for breach of contract such loss of profits is seldom allowed. thus, apart from the fact that the said claim is not substantiated by any acceptable evidence ..... any inter-jest where the order of confiscation is set aside in appeal and the confiscated goods are not returned. even under section 161 of the contract act while assessing the amount of compensation the courts generally never award any interest on the amount of compensation so determined. for, under section 161 ..... not cited any case law to show as to how the compensation in the instant case should be ascertained and awarded.however, section 161 of the contract act which speaks of bailee's responsibility when goods are not duly returned provides that "if, by the default of the bailee, the goods are ..... held that there can, therefore, be bailment and the relationship of a bailor and a bailee in respect of specific property without there being an enforceable contract. nor is consent indispensible for such a relationship to arise. a finder of goods of another has been held to be a bailee in certain ..... actually suffered and such compensation is not to be given for any remote or indirect loss or damages sustained by reason of the breach of the contract. shri m. chandrasekharan, learned counsel for respondent no. 1 pointed out that in their affidavit dated 31.3.1987 filed by the appellants before .....

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Oct 10 1988 (TRI)

Sriyansh Woollen Mills (Pvt.) Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-10-1988

Reported in : (1990)(46)ELT190TriDel

..... customs act, 1962 and he stated that both the companies were their family concerns and in respect of the goods imported in container no.sriu 4167010 and sriu 1226252, the contract for the import was signed by him with m/s. walbrad wool trading co. ltd., bradford (u.k.) and the goods were shipped through their agents m/s. shakti international ..... section 37 of the sale of goods act "where the seller delivers to the buyer the goods he contracted to sell mixed with goods of a different description not included in the contract, the buyer may accept the goods which are in accordance with the contract and reject the rest, or may reject the whole". shri harbans singh, the learned advocate, has argued .....

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Dec 30 1988 (TRI)

international Computer India Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-30-1988

Reported in : (1989)(21)LC297Tri(Delhi)

..... investment in purchase of equipment on our own account and resultant cost of finance (ii) risk of carrying idle equipment while trying to secure another customer for terminated contracts the authorities did not take proper note of this. it has been admitted in this that the buying company renders services in regard to the development of the product mix ..... not being refundable on any account whatsoever) allowed in accordance with the normal practice of the wholesale trade at the time of removal in respect of such goock sold or contracted for sale; (e) "wholesale trade" means sales to dealers, industrial consumers, government, local authorities and other buyers, who or which purchase their requirements otherwise than in retain.)" 6. it is ..... advances our staff needs to be continually trained. because of the heavy outlay and the aforesaid developments in techniques, many customers favour a contract of hire to that of outright purchase. hiring contracts give customers the right to terminate the contract after two years whether or not the customer replaces by our equipment. this pattern of our business gives rise to (i) heavy .....

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Feb 11 1988 (TRI)

Delhi Plastics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-11-1988

Reported in : (1990)LC602Tri(Delhi)

..... is scored out and replaced by the word "seller" in hand.however, the correction has not been initialled by any party. in any case, the contract said nothing whether the goods were to be insured for a higher value. in the absence of any such stipulation, the only presumption was that they were ..... custom house in respect of the importations of hdpe made through bombay port. the appellant pleaded that he got a lower price because of his having contracted for a larger quantity -1000 m/tons. but we have it from the indian agent of the hungarian supplier that his principal did not give any ..... appellant is a proprietary unit owned by shri arun agarwal. the facts, in brief, are that on 21 -11 -1986, the appellant entered into a contract with m/s. de' al' dross of singapore for purchase of 1000 m/tons of high density polythelene grade 55013 equivalent to mariex 5502 of hungarian origin ..... these other documents were neither for hdpe of hungarian origin nor for the particular grade as in the subject importations. the contracting in these other importations was also not contemporaneous with the contracting for the subject importations. on the other hand, the other importations chosen for comparison by the lower authority were identical in ..... insurance was done for 110% of the invoice value. but if the insurance is to be done for higher value, the contract terms provide for it. the appellant's contract dated 21-11-1986 with m/s. de' al' dross did not provide for it. against the item "insurance" in the .....

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Nov 03 1988 (TRI)

Collector of Customs and C. Ex. Vs. South East Asia Shipping Co. Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-03-1988

Reported in : (1989)(43)ELT479TriDel

..... the facts narrated in para three that the vessel m.v. mahab-harat during its voyage from kuwait and doha had on board some cargo loaded abroad which under the contract of affreighment it was bound to deliver at bombay. the vessel mahabharat had, therefore, necessarily to sail from okha to bombay. if in the course of that voyage it took ..... cargo, it was still engaged in the carriage of goods between ports abroad and ports in india because it had such goods on board which it must deliver under the contract of affreighment. mr. joshi lastly contended that on the voyage between bombay and madras the vessel consumed imported stores on board such as fuel and other consumable articles partly for ..... calcutta, it could reasonably have been argued that the ship was carrying only coastal goods. in this case the vessel had on board some cargo loaded abroad which under the contract of affreighment it was bound to deliver at madras and calcutta. the vessel had therefore necessarily to sail from bombay to madras and calcutta. if in the course of that .....

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Nov 07 1988 (TRI)

Vijay Plastic Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-07-1988

Reported in : (1988)(20)LC196Tri(Delhi)

..... filed by the appellants indicated that the goods imported by them were made of san plastic and not of polystyrene. he pointed out that the appellants did not produce the contract, indent or any other document or correspondence to prove the value whereas the collector referred to similar goods while fixing the value. shri nair stated that extensive investigations were made .....

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May 25 1988 (TRI)

Paramount Cable Corporation Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-25-1988

Reported in : (1988)(18)LC222Tri(Delhi)

..... be sustained.18. as regards the charge of clandestine removal without payment of excise duty shri kapoor, learned consultant contended that as per terms of the contract entered between p & t department and m/s. krishna electrical industries the burden of excise duty was exclusively on the p & t department. this ..... and have no local market; that since m/s. krishna electrical industries had to supply the drop wires to the p & t department as per contract and the appellant factory was idle since no licence was granted upto 4.12.1981; m/s. krishna electrical industries decided to send raw material for ..... conductor dia are exclusively meant for p & t department and have no local market and from the aforesaid prescribed specification and the terms of the contract it is clear that p & t department would not accept the pvc drop wire cadmium copper conductor dia until and unless the same conform to ..... telegraph department. and that the appellant firm had no such facility by way of extensive laboratory in the factory premises at the relevant time. from the contract entered between the p & t deptt. and m/s. krishna electrical industries i find that it was the condition precedent that pvc drop wire cadmium ..... the indian posts and telegraphs department to whom the goods were to be ultimately supplied by m/s.krishna electrical industries as per terms of the contract. in this connection, he drew our attention that pvc drop wire in question are exclusively meant for p & t department and have no local .....

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Jul 29 1988 (TRI)

West Coast Paper Mills Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-29-1988

Reported in : (1989)(23)LC625Tri(Delhi)

..... , allow it to be presented within a further period not exceeding thirty days.(2) * * * * * * *(3) * * * * * * *(4) * * * * * * *" "29 savings. - (1) nothing in this act shall affect section 25 of the indian contract act, 1872. (2) where any special or local law prescribes for any suit, appeal or application a period of limitation different from the period prescribed by the schedule, the provisions .....

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Jan 25 1988 (TRI)

i.E.L. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-25-1988

Reported in : (1988)(15)ECC299

..... to the benefit of notification 66/73 and have held, as mentioned above, appropriate payment of duty should be taken to mean duty that ought to have been paid or contracted to have been paid. since such duty in terms of exemption notification is nil these goods cleared without payment of any duty therefore can be taken to be duty paid ..... and for the reasons stated in the judgment, deshpande, j. (as he then was in the delhi high court) hasnoticed the relevance of interpreting the words "already paid" to mean "contracted to be paid" or "ought to have been paid", there is no reason why the same meaning be not given to the words used in notification no. 66/73 when ..... . having regard to the context in which the said expression appeared in the particular provision which came up for interpretation, the court of appeal construed the said expression to mean 'contracted to be paid'." "the expression "paid" in the rule quoted above was given a meaning in the context of the law under consideration by the supreme court and it found ..... scrap which are conditionally exempted under notification no. 150/77-c.e., dated 18-6-1977." "assessment includes 'nil' duty and the expression 'paid' has to be construed to mean 'contracted to be paid' and it is not necessary that some amount of duty should have been assessed and actually paid for interpreting the said expression. specified types of melting scrap .....

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Aug 10 1988 (TRI)

Unique Industries Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-10-1988

Reported in : (1989)(19)ECC36

..... of the central excise officer, but this, it is submitted, was done by the workers in their anxiety to complete the work for timely supply of the goods against the contract entered into by them.3. the matter was adjudicated by the collector of central excise, delhi. he held that the articles manufactured by the appellants namely, head bows, beds sheet .....

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