Force Majeure Clause 'Eclipses' Contractual Terms, Existence And Duration Of Force Majeure Event To Be Determined By Arbitral Tribunal: Delhi HC

The Delhi High Court Bench of Justice Dinesh Kumar Sharma has held that while deciding a petition under Section 34 of the Arbitration & Conciliation Act, 1996, courts cannot adopt the approach of one-size-fit-for-all. Courts can interfere into the award only if it shocks the conscience of the court and is prone to adversely affect the administration of justice. The court held that a force majeure clause' in a contract is generally an exception or an eclipse provision, meaning...

S.110 Customs Act | SCN Cannot Be Issued After One Year, Detention Of Goods Impermissible: Delhi High Court

The Delhi High Court has held that detention of goods by the Customs Department cannot continue beyond a period of one year, if a show cause notice was not issued to the assessee within such period.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta cited Section 110 of the Customs Act, 1962 which prescribes a period of six months. Further, subject to complying with certain formalities, a further extension for a period of six months for the Department to issue a show cause...

Power To Issue Interim Orders U/S 9 Of A&C Act Not Confined Solely To Orders Which Can Be Passed Under O.39 R.1 & 2: Delhi HC

The Delhi High Court Bench of Justice Vibhu Bakhru and Justice Tejas Karia held that the powers of the court to order interim measures of protection under Section 9 of the Act are wide and are not confined solely to orders that can be passed under Order XXXIX Rules 1&2of the Code of Civil Procedure, 1908. However, the court would be guided by the principles underlying the Code. Clearly, such orders would also extend to granting the relief, if such relief is admissible on admitted facts....

Acceptance Of Goods Delivered Under Tax Invoice Amounts To Accepting Terms Governing It, Including Arbitration Clause: Delhi High Court

The Delhi High Court Bench of Justice Manoj Kumar Ohri has held that the arbitration clause contained in the tax invoice itself is clear to the extent that acceptance of subject goods delivered under the invoice would amount to accepting the terms governing it, including the arbitration clause contained therein. Brief Facts of the case: The respondent along with his son, entered into a business transaction with the petitioner wherein against the purchase orders issued the petitioner ...

Court Cannot Interfere In Arbitration Proceedings At Final Stage, When Sufficient Opportunity Has Been Given To Claimant To Inspect Documents: Delhi HC

The Delhi High Court Bench of Justice Manoj Jain has upheld the order passed by the Arbitrator whereby an application seeking production of certain documents has been dismissed. The court held that sufficient opportunity had been given to the claimant, but he didn't avail that opportunity. Thus, the court cannot interfere with the order of the arbitrator at the final stage. Additionally, it said that the case is at the stage of final arguments and, therefore, the Court did not find any ...

Determination Of Anti-Dumping Duties Is A Time-Bound Process By Competent Authority, Writ Courts Will Be Hesitant To Interfere: Delhi HC

The Delhi High Court has held that writ petitions challenging the determination of anti-dumping duties by Directorate General of Trade Remedies are maintainable however, since the determination is a time bound process, Courts will not readily interfere in the process.Anti-dumping investigation determines whether a product is being dumped in the country at a lower price, causing material injury to the domestic industry. If found true, the DGTR may impose anti-dumping duties on the importer of...

Vos Technologies Judgment On Time Bound Adjudication Of SCNs Applicable To Recovery Proceedings U/S 11A Of Central Excise Act: Delhi High Court

The Delhi High Court has held that Section 11A of the Central Excise Act 1944, which empowers taxing authorities to recover duties not levied/ short-levied or short-paid, is pari materia to corresponding provisions of the Customs Act, the Finance Act and the CGST Act.A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar thus held that the High Court's judgment in M/S VOS Technologies India Pvt. Ltd. v. The Principal Additional Director General & Anr. (2024) is...

Application Of Funds By Indian Broadcasting Foundation In BARC Is Not For Profit, Exempted U/S 11 & 12 Of Income Tax Act: Delhi High Court

In an order bringing relief to the Indian Broadcasting Foundation (IBF), which was incorporated to protect the interests of various stakeholders in the field of television broadcasting, the Delhi High Court allowed the body to claim exemption from payment of tax under Sections 11 and 12 of the Income Tax Act, 1961.The provisions govern the taxation of income derived from property held under trust for charitable or religious purposes.Section 11 provides for the exemption of income from property...

Delhi High Court Orders Customs To Release 'Name Engraved' Gold Jewellery Of Indian Tourist

The Delhi High Court has ordered the Customs Department to release the gold kada of an Indian tourist, which was seized upon his return to the country after a visit to the Republic of Mali.Petitioner had argued that the jewellery was a personal effect, as evident from engraving of his first name on the same, and was thus exempted from duty.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta ordered that the jewellery be released within four weeks.Petitioner had claimed that...

'Comedy Of Errors': Delhi HC On CESTAT Passing Contradictory Orders In Appeal Which Did Not Meet Its Pecuniary Jurisdiction

The Delhi High Court recently took a critical view of the Customs Excise And Service Tax Appellate Tribunal at New Delhi for repeatedly passing contradictory orders in an appeal, which should have been dismissed for want of pecuniary jurisdiction.“This order reveals a complete comedy of error…The petition reveals an unfortunate situation wherein the CESTAT while intending to correct an error in its initial order…continued to make repeated errors resulting in the impugned order and the present...

Execution Of Gift Deed After Arbitral Award Was Passed Indicates Attempt To Frustrate Rights Of Decree Holder, Not Bona Fide Conduct: Delhi HC

The Delhi High Court bench of Justice Manoj Jain has held that the execution of the Gift Deed by the petitioner after an arbitral award is passed suggests an attempt to frustrate the rights of the decree-holder. Also, the court held that the manner in which the Gift Deed has been executed by the parents clearly suggests that the sole objective was to somehow thwart and defeat the decree which has, reportedly, attained finality. Brief Facts of the case: The present dispute...

Delhi High Court Upholds Arbitrator's Refusal Of Injunction Against Use Of Tagline "Jeeto Har DinZo" By Winzo Games

The Delhi High Court bench of Justice Subramonium Prasad has upheld the findings of the Arbitrator, who refused to grant an injunction restraining Winzo Games Private Limited (“Respondent”) from using the tagline “Jeeto Har DinZo” developed by Creativeland Advertising Private Limited (“Appellant”). Since there was no formal agreement fixing a price for the tagline and no claim of copyright infringement, the Appellant's claim was based solely on an alleged breach of confidentiality. The...