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KERALA HIGH COURT

Year of decision: 2015
Details

Civil Procedure Code, 1908, Order 14, Rule 2(2) -- Preliminary issue - Maintainability of suit - When result of finding on preliminary issue is that suit is not maintainable, it brings an end to litigation between parties - Court shall pronounce judgment in such case - Court need not pass an order first and thereafter, a separate judgment on its basis - It can be a..........

DELHI HIGH COURT

Year of decision: 2015
Details

Civil Procedure Code, 1908, Order 11, Rule 14 -- Production of documents - Such documents do not relate to any matter in question in the suit - Respondent cannot be directed to produce the same U.O.11.R.14 CPC...........

PUNJAB AND HARAYANA HIGH COURT

Year of decision: 2015
Details

Hindu Succession Act, 1956, Section 14(1) -- Devolution of interest - Will executed in favour of daughters by testator giving them life interest and after their death property goes to his grandsons making them absolute owners of suit property - Only a possessory right of residence during their lifetimes were given to daughters and intention of testator was to make his..........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Arbitration and Conciliation Act, 1996, Section 14 -- Application u/s 14 of Act - Maintainability - Juridical seat of arbitration at London - Arbitration agreement is governed by English law - Application u/s 14 made under Part-I of Act, held, not maintainable - It is not open to Union of India to argue that Part-I of Act would be applicable - Application dismissed...........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 2(25), 10, 13, 14, 23 -- Imported Goods - Act of importation is only complete when goods are in hands of importer after they have been cleared either for home consumption or for deposit in warehouse...........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 14 -- Valuation of goods - When goods are to be valued for purpose of assessment, such valuation is only when goods are ordinarily sold or offered for sale for delivery at time and place of importation in course of international trade - Levy of import duty cannot take place until goods are imported, that is brought in India - Held, that it is the..........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 14, Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, Rule 9(2) -- Transaction value - Value of imported goods has to be value of imported goods for delivery only at time and place of importation - Quantity of goods to be seen for purpose of valuation can only be after they are imported, that is, brought into India and..........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 12, 14 -- Taxable event is import - Levy of tax in context of import duty can be only be imported goods, that is, on goods brought into India from place outside of India - Till that is done, there is no charge to tax...........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 12, 14 -- Taxable event - Taxable event in case of purchase tax is the purchase of goods - Quantity of goods stated in bill of landing would perhaps reflect quantity of goods in purchase transaction between parties, but would not reflect quantity of goods at time and place of importation - Bill of lading quantity therefore could only be validly..........

SUPREME COURT OF INDIA

Year of decision: 2015
Details

Customs Act, 1962, Section 13, 14, 23 - - Remission of duty - Where goods which are imported are lost, pilfered or destroyed, no import duty is leviable thereon until they are out of customs and come into hands of importer - It is only at stage when goods come into hands of importer the quantity of goods imported is to be looked at for purpose of valuation...........

Showing : 461-470 of 2616 Results