Delhi High Court
Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC
The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for 30 days. Moreover, the CCTV footage of the Petitioner at the time of departure could also have been preserved...
Schedule IV Of Arbitration Act On Fees Of Arbitrator Does Not Mandatorily Apply To International Commercial Arbitrations: Delhi High Court
The Delhi High Court bench of Justice Sachin Datta has observed that in an international commercial arbitration in terms of Section 2(1)(f)(ii) of the Arbitration and Conciliation Act, 1996, the IVth Schedule pertaining to fees of the arbitrator will not apply mandatorily in view of Explanation to Section 11(14) of the Act. Facts The disputes between the parties arose out of the Contract Agreement dated 12.04.2006 for 'four laning of Jhansi-Lakhanadon section KM 297 to KM 351 of ...
Following Delhi HC Nudge, Customs Takes Measures To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery
Following successive judgments of the Delhi High Court criticising the Customs for detaining personal jewellery of air travellers and failure to comply with mandatory statutory procedure for detention, the Department has undertaken various steps to prevent harassment of genuine travellers.As per an affidavit filed by the Centre, the Department has taken following steps:1. A person whose goods are detained shall be issued detention receipts which would bear the time and date of detention, number...
Delay In Publication Does Not Invalidate Award Unless It Is Shown That The Award Has Materially Affected Rights Of Parties: Delhi High Court
The Delhi High Court bench of Justice Dharmesh Sharma while dismissing an appeal under Section 37 of the Arbitration and Conciliation Act, 1996 has observed that delay in publication of award does not invalidate the award unless it is shown that the award has materially affected the rights of the parties. Facts The Appellant was awarded a contract for work by the Respondent No. 1 which was valued at Rs.1, 53,054. The contract was to be completed on 31.10.1999, however, the work...
Relationship Between Searched And Non-Searched Entity Not Mandatory For Invocation Of Proceedings U/S 153C Income Tax Act: Delhi High Court
The Delhi High Court has held that the statutory scheme of Sections 153A and 153C of the Income Tax Act, 1961 does not envisage the discovery of a connection or interrelationship between the searched and the non-searched entity.Section 153A deals with the procedure for assessment which may be set in motion in respect of an entity searched under Section 132 of the Act. Upon such a search being conducted, the AO of the searched person is statutorily enabled to issue notice to the searched entity...
“Completely Unacceptable”: Delhi High Court Pulls Up Customs For Prolonged Detention Of Export Goods Despite Dept's Circular
The Delhi High Court has criticised the Customs Department for acting against its own Circular for expeditious clearance of goods, by detaining the export goods of a trader for over two months.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “This position is completely unacceptable to the Court…consignment cannot be held up in this manner…expedited steps are not taken for clearing of goods.”Petitioner's export consignment of 'ladies PVC slippers' was put on hold...
Delhi High Court Slams CBIC For Cryptic Order Denying Duty Drawbacks To Vedanta Despite Its Own Instructions Allowing Retrospective Benefit
The Delhi High Court has asked the Central Board of Indirect Taxes and Customs to pass a “reasoned order” on Indian multinational mining company- Vedanata's plea claiming duty drawbacks on clean energy cess, paid between the year 2010-17.The plea was rejected by CBIC through a “cryptic order” citing limitation despite its own Instruction clearing air on eligibility of drawbacks on clean energy cess, with retrospective benefit to pending cases, a division bench of Justices Prathiba M. Singh and...
Non-Payment Of Service Tax By Sub-Contractor Due To Uncertainity Not Wilful Misstatement Or Fraud: Delhi HC Upholds CESTAT Order
The Delhi High Court has upheld an order of the Customs Excise and Service Tax Appellate Tribunal interdicting the GST Department from invoking extended period of limitation for recovery action against a sub-contractor who did not pay service tax amid confusion as to his liability to pay the same.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta upheld the CESTAT order which held that bonafide belief of the sub-contractor that he was not required to discharge service tax...
Writ Petition Is Not An Appropriate Remedy To Seek Enforcement Of Arbitral Award: Delhi High Court
The Delhi High Court bench of Justice Jyoti Singh held that when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. The court found merit in the preliminary objection of the Railways that a writ is not the appropriate remedy for the petitioner to seek enforcement of the arbitral award. Further, the court held that it is prudent for a Judge to not exercise discretion to allow judicial...
Unconditional Withdrawal Of Prior Petition Filed U/S 11 Of A&C Act Bars Subsequent Petition On Same Cause Of Action: Delhi High Court
The Delhi High Court bench of Justice Manoj Kumar Ohri has observed that if a petition for appointment of arbitrator is withdrawn without liberty to file a fresh petition, then by application of Order 23 Rule 1(4), CPC, a subsequent petition on the same cause of action would be barred. Facts The contract between the Petitioner and Respondent No. 1 pertained to the construction of a Staff Training Institute Building and other ancillary works, for a total contract price of Rs. 13.57...
Customs Can Clone Data Of Seized Electronic Devices As Per Statutory Procedure, Need Not Retain Devices Throughout Prosecution: Delhi HC
The Delhi High Court has called upon the Customs Department to clone the required data from seized electronic devices of persons allegedly involved in smuggling and other violations under the Act, instead of retaining such devices throughout prosecutions.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed that such a practice will not only ensure that the Department does not lose the data due to the seized device getting outdated but it will also provide make the...
Order Restraining Revenue From Taking Coercive Steps For Recovery Of Demand Can Interdict Adjustment Of Refunds: Delhi HC
The Delhi High Court has held that when an appellate authority has asked the Income Tax Department to not take any coercive steps against an assessee for recovery of outstanding demands, the same can in some cases interdict the Department from adjusting the outstanding amount from refunds due to the assessee.A division bench of Justices Vibhu Bakhru and Tejas Karia took note of a Punjab and Haryana High Court judgment which held that an adjustment would amount to 'coercive...