ARCHIT SAINI AND ANOTHER v. THE ORIENTAL INSURANCE COMPANY LIMITED AND OTHERS

The Commissioner of vs. M/S Marlabs Software Pvt Ltd

The appeals are disposed of

Bench: S.SUJATHA,VINEET KOTHARI

…le, i.e., the deceased has contributed 25% to the accident. In support of his contention he relied on the judgment of the Hon’ble Apex Court in the case of ARCHIT SAINI AND ANOTHER vs. THE ORIENTAL INSURANCE COMPANY LIMITED AND OTHERS reported in (2018) 3 SCC 365. 11 Secondly, as per the salary certificate at Ex.P25 the monthly income of the deceased was Rs.30,912/-, the Tribunal is not justified in taking the monthly income of the deceased as Rs.20,019/-. Thirdly, as per the judgment of the Hon’ble Supreme Court in the case of MAGMA GENERAL INSURANCE CO. LTD. –V- NANU RAM reported in…

M/S. Siddachalam Exports Private Ltd vs. Commissioner of Central Excise Delhi-III

The appeal is allowed; the

…as pressed into service. According to the learned counsel, since the retraction was tendered after twenty one months of the submission of original report, it had lost its efficacy and, therefore, had no bearing on the authenticity of the report. 2 (2009) 3 SCC 365 3 (1993) 1 SCC 409 9 14.It is trite law that the amplitude of an appeal under Section 130E(b) of the Act, in relation to the rate of duty of customs or to the value of goods for the purposes of assessment, is very wide but it is equally well settled that where the CESTAT, a fact finding authority, has arrived at a finding by taking into consi…

The Commnr. of Customs(Gen) Mumbai vs. Abdulla Koyloth

The appeal is allowed, and the matter is remitted back

…er of computing the assessable value of the imported goods. For the sake of ready reference, it would be useful to extract Sections 2(41), 14 (1) (as it stood at the relevant time) and 14(1-A) of the Act, which read as follows: 3 (2001) 1 SCC 315 4 (2009) 3 SCC 365 8 “2(41) ‘value’, in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) of Section 14; 14. Valuation of goods for purposes of assessment.—(1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force whereunder a duty of cus…