Monday, June 8, 2015

[aaykarbhavan] Judgments and Infomration , C L I G S T R , [1 Attachment]





SEBI expands Narayan Murthy Panel on start-ups; RBI mulls 51% control for lenders vis-a-vis defaulters

SEBI expands Narayan Murthy Panel on start-ups; RBI mulls 51% control for lenders vis-a-vis defaulters

 


Air Transport Association's Cargo Accounts Settlement System "scientific & efficient";'Accreditation' provides quality-assurance

CCI rejects anti-competitive complaint filed by Air Cargo Agents Association of India ('Informant') against International Air Transport Association ('IATA') and International Air Transport Association (India) Pvt. Ltd. ('IATA India') for  unilaterally introducing Cargo Accounts Settlement System ('CASS') in India, fixing commission rate for cargo agents and requiring mandatory accreditation of cargo agents from it; Observes that via-a-vis current physical system of clearance in air cargo industry CASS [requires cargo agents (members of informant) to make full payment on stipulated due dates for freight and other dues to all airlines through IATA-CASS office which, in turn, would disburse relevant amount to each individual airline] is scientific and efficient, "having much advantage to both the carriers and agents and it will enhance administrative efficiencies as well as reduce operational costs"; Further observes that CASS is not fully functional in India and "is not compulsory for the cargo agents and that entry and exit routes are available for every airline and agent", thus concludes that CASS is not anti-competitive; Peruses DG's report that mentioned that 5% commission to cargo agents was charged not because of IATA's resolution but because of order of Ministry of Civil Aviation, passed only at Informant's insistence; With respect to allegation of controlling cargo agency services market by requiring mandatory accreditation, notes that IATA plays the role of self-regulator in the sector and accreditation provided by it is not mandatory and hence, cannot per se be taken as anti-competitive; Holds that such accreditation helps stakeholders in providing assurance about quality of services provided by cargo agents, thus closes the matter:CCI

The Order was passed by Shri S. L. Bunker, Shri Sudhir Mital, Shri Augustine Peter and Shri U. C. Nahta (Members).
Senior Advocate Jimmy Pochkhanwalla, Advocates M. M. Sharma, Deepika Rajpal and Shri S. L. Sharma and Shri Sunil Arora appeared on behalf of Informant while Opposite Parties were represented by Advocates Raj Shekar Rao, Nisha Kaur Oberoi, Bharat Budholia, Neelambera Sandeepan, Jefrey Shane and Shri Daniel Kanter, Shri Francis Shis and Shri Amitabh Khosla.


Tribunal not empowered to order 'specific performance'; Rejects complaint demanding apartment possession  

COMPAT rejects complainant's ​(allottee of residential plot) ​prayer u/s 36A of Monopolies and Restrictive Trade Practices Act, 1969 ('1969 Act') for an enquiry into unfair trade practice by respondent ​(builder) ​and direction for ​delivering ​possession of residential apartment allotted to him by respondent; ​With respect to complainant's prayer for issue of a direction to respondents to give possession of ​residential apartment, ​holds that ​it was not empowered to grant relief in nature of 'specific performance of contract'​;​​ Also observes that complainant​ did not challenge cancellation of allotment made to him, states that "cannot issue a direction to the respondents to deliver possession of the Residential Apartment to the complainant because that would tantamount to specific performance of the agreement and that too by ignoring the fact that the complainant has not challenged the cancellation of allotment"; ​Further rejects complainant's prayer to direct an enquiry into unfair trade practice by respondent, absent evidence that respondent indulged in such practices; Relies on SC observations in Ghaziabad Development Authority vs. Ved Prakash Aggarwal, V.N. Bharat vs. DDA and Another and co-ordinate bench ruling in Manohar Singh Bakshi v. Ghaziabad Development Authority:COMPAT

The ruling was delivered by Justice G.S. Singhvi.
Advocate Rajesh Kumar Verma argued on behalf of complainant.



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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS

ISSUE DATED 8.6.2015

Volume 32 Part 6

ENGLISH CASES
CESTAT ORDER
JOURNAL
NEWS-BRIEFS

SUPREME COURT


F Reduction of redemption fine and penalty by Appellate Tribunal for valid reasons not interfered with : Commissioner of Customs v. Finacord Chemicals P. Ltd. p. 370

F Doctrine of unjust enrichment not applicable to refund of amount deposited pursuant to interim order in writ petition : Commissioner of Customs v. Finacord Chemicals P. Ltd. p. 370

F Liquid crystal displays used as parts in electricity supply meters classifiable under heading 9013 attracting nil rate of duty on basic duty : Secure Meters Ltd. v. Commissioner of Customs p. 379

F Defibrillators designed to provide external counter shock and capable of being used internally with aid of paddles but sold without paddles not eligible for exemption : B. P. L. Ltd. v. CCE p. 392

F Strict interpretation to be given to exemption notifications : B. P. L. Ltd. v. CCE p. 392

F Process of sterilisation of syringe and needle not manufacture : Servo-Med Industries P. Ltd. v. CCE p. 404

F Where goods remain exactly same even after particular process no manufacture involved : Servo-Med Industries P. Ltd. v. CCE p. 404

F Rebate of duty : Assessee not entitled to avail of extended period on basis of subsequent amendment : Union of India v. Uttam Steel Ltd. p. 422

F Assessee liable to pay duty on transmission assembly coming into existence during manufacture of tractors : Escorts Ltd. v. CCE p. 438


No suppression or intent to evade excise duty extended period of limitation cannot be invoked : Escorts Ltd. v. CCE p. 438




HIGH COURT


F Time to file appeal before Commissioner (Appeals) cannot be extended beyond 90 days : Resolute Electronics P. Ltd. v. Union of India (T & AP) p. 435




STATUTES AND NOTIFICATIONS


F Notifications :
Central Excise Act, 1944 : Notification under section 5A(1) : Exemption to goods cleared against merchandise export from India scheme p. 207

Exemption to goods cleared against service export from India scheme p. 209

Exemption to goods cleared against status holder incentive scheme : Amendments p. 206

Customs Act, 1962 : Notification under section 14 : Exchange rate of foreign currency for import/export of goods with effect from May 1, 2015 p. 235

Exchange rate of foreign currency for import/export of goods with effect from May 6, 2015 p. 236

Exchange rate of foreign currency for import/export of goods with effect from May 8, 2015 p. 237

Notification under section 14(2) : Rates of basic duty on specified goods : Amendments p. 238, 239

Notification under section 25(1) : Exemption to goods cleared against advance authorisation scheme for deemed export p. 193

Exemption to goods cleared against advance authorisation scheme for export of prohibited goods p. 198

Exemption to goods cleared against merchandise export from India scheme p. 201

Exemption to goods import for defence and internal security forces : Amendments p. 204

Customs Tariff Act, 1975 : Notification under section 9A(1) and (5) : Anti-dumping duty on import of acetone from Chinese Taipei and Saudi Arabia p. 228

Anti-dumping duty on import of acetone from Japan and Thailand : Amendments p. 234

Anti-dumping duty on import of barium carbonate from China : Amendments p. 233

Anti-dumping duty on import of coumarin from China : Amendments p. 216

Anti-dumping duty on import of electrical insulators of glass or ceramics/porcelain, whether assembled or unassembled from China p. 223

Anti-dumping duty on import of flexible slabstock polyol of molecular weight 3000-4000 from Australia, European Union and Singapore p. 217

Anti-dumping duty on import of phenol from Thailand and Japan : Amendments p. 232

Anti-dumping duty on import of poly vinyl chloride paste resin from Norway and Mexico p. 221

Anti-dumping duty on import of recordable digital versatile disc from Thailand and Vietnam : Amendments p. 227

Finance Act, 1994 : Notification under section 93(1) : Exemption to goods cleared against merchandise export from India scheme p. 211

Exemption to goods cleared against service export from India scheme p. 214



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