Collector of Customs Vs. Priyanka Overseas (P) Ltd.

Decided On : May-17-1988

Court : Kolkata

LAW: Item 1, Appendix 5, Section 3, Section 25, the Customs Act, Section 25, the Customs Act, Chapter 12, the Customs Tariff Act, Section 80, the Customs Act, Section 124, the Customs Act, Section 124, the Customs Act, the Customs Act, Section 3(2, the Customs Act, Section 3, Section 125, the Customs Act, the Customs Act, the Bill of Entries, Section 25, the Customs Act, the Finance Act, the Collector of Customs.25, Section 3, Item 5, Appendix 5, Appendix 5, Section 25(1, the Customs Act, the Customs Notification, Section 3, the Import Control Act, Appendix 5, Section 15, the Import Policy of, the Import Policy of, Section 15 of the Act, Section 15 of the Act, Section 68 of the Act, Section 15, Section 3 of the Act, Section 3 of the Act, the Customs Act, the Bill of Entry, Section 15, Appendix 5, Section 3, Section 3

PERSON: Bimal Chandra Basak, Nos, Nos, Nos, Vol, Appendix V, Part B, Copra 223.1000 12.01(3, Cotton Seed Oils, Tung, Gazette, Jurle, Gazette, follows:'Palm Oil: Extracted, Palm Kernel, Palm Kernel, Notification, Ganeshdas Bhojraj, palm kernel, Reference Amendmentof Import& ExportPolicy1985-88Vol, Writ, Kakinada, Collector, Kakinada Port, Appendix 5.24, Tung, Shipment, Madras, V. Bell Mark Tobacco, Chandu Lal, A. Haja Abdul v. State, Uma Subharow v. State, Licence, Madras, Jain Exports, Abdul v. State, Chandu Lal Kishore Lal, Madras, Madras, M.N.A. Abdul Rahaman, Kamataka v. B. Raghuram, Rice, B. Sen, Stearin Fatty Acid, Canalised, Stearin Fatty Acid, Stearin Fatty, Stearin Fatty Acid, OGL/83, Je, Stearin Fatty Add, A.B. Ismail, bidi patti, A. Hajee Abdul Shaukoor, Madras, Kamal, Kernel, palm kernel, palm kernel, Notification, Licence, Appendix 5, Licence, Licence

NORP: J.1, Mandamus, Mandamus, Mandamus, Safflowers, palm kernel, Nigerian, Indian, apply.33, Punjab, price.46, Kaptan

DATE: 19th April, 1988, 1985-88, 7th December, 1987, the years 1985-86.(c, 10th June, 1987.(d, 10th June, 1987.(e, 1955.(f, 1955.(h, April, 1985 to March, 1988, the period April, 1985 - March, 1988, the 12th April, 1985.(2, the three years' period, 31st March, 1988, three years' period, annual, 'year' or 'licensing year', 'financial year' beginning from 1st April to 31st March, 1917, 1955, 10th June, 1987, 223.2000/424.2000 12.01/15.07olein, 223.8008/424.9008 12.01/15.07(7, 5, 1st April, 1987, 1st April, 1947, 18 of 1947, 1985-88, before 31st March, the licensing year or, year, February, 21st January, 1987, 10 days, 2 days, 3-9 months, 95C, 95C, the 3rd February, 1987, 1.7.7.7, 12th June, 1987, 1985-88, 27th July, 1987, 13th August, 1987, extraction.14, 1962, 19621, 52 of 1962, the 22nd January, 1977, 1975, 51 of 1975, '15, 27th July, 1987, the 27th July, April, 1985 - March, April, 1985 - March 1988, the 12th April, 1985, 4)------------------------------------------------------------------------1 157-158, the 28th July, 1987, August, 1987, 18th September, 1987, 27th July and 3rd August, 1987, 2nd/3rd October, 1987, 15th October, 1987, 18-10-1987, the 2nd December, 1987, the 28th July, August, 1987, 1963, 1963, ten days, the 22nd December, 1987, the 10th January, 1988, 1985-86, 1962, 1947, 1962, 1947, 1962, one month, 1962.'On 17-12-1987, 1962, 1988, 1987, the Appendix 5, 1947, 1987, October 1987, between May and June 1987, 28th January, 29th January order.28, 1977, 1962, 4-12-1987, 1987, between 26th June, 25th July, 1987, 1987, 34, before 31st March, 1967, S.C. 1929, 2705, 5, 6, 35, a period of, 15 days, a period of, 15 days, '36, 27th July, 1987, the 1st April, 1987, July, 1987, 29th January, 1988, the year 1980-81, 1976 2221, 1964, S.C. 1729, 52, 1967, some days, some days, 1967, 1980, 1973, 1978-79, 1985-88, April 18, 1985, 11.11.1983, 11.11.83, 11.11.1983, the financial year 1983-84, 11.11.1983, 1983-84, 7.10.83, 11.11.1983, 1983-84, 11.11.1983, 1985, 58, 21st January 1987, 95C, 27th July 1987, August 1987, July 1977, December 1987, October 1987, 1985-86, before 31st March of Licensing year, the 31st March, 1977, 1977, 1977, 29th of January, 1988, December 1987, 28th of January, 28th January, 1988, October, 1987, about October, 1987, October, 1987, the month of October, 1987, December, 1987, December, October, 1985-88, 31st March 1988, 1985-88, under 1st April, 1987, October, 1987, 27th July, 1987, 1st of April, 1987, 27th July, 1987-In, 28th January, 1988, October, 1987 i.e., 1985-88, 31st March, 1988, a period of two months, October, 1987, a period of, two months

ORG: the Writ Petition, O.G.L., the Import Policy of, O.G.L., the Collector of Customs, Hon'ble Court, Hon'ble Court, Hon'ble Court, Hon'ble Court, Hon'ble Court, the Imports (Control) Order, Import and Export Policy, Import and Export Policy, The Import and Export Policy, Export Licensing, The Import and Export Policy, Government, Import and Export Promotion, Government, the Central Government, the Imports (Control) Order, State Trading Corporation/Hindustan Vegetable Oil Corporation, Government of India Undertaking, the State Trading Corporation of India, Oils Corporation, Government, STC, the Ministry of Food and Civil Supplies, Department of Civil, China Wood, STC/Hindustan Vegetable Oils Corporation, the Import Trade Control Order No, -'Import Trade Control Orders:Import Trade Control Order No, the Import and Export (Control) Act, Central Government, the Union of South Africa/South-West Africa, Import and Export Policy, a Public Notice, Open General Licence, a Public Notice, Government, Letters of Credit, the Central Plantation Crops Research Institute, Kernel, the Chief Public Relations Officer, Customs House, Central Revenues Building, the Collector of Customs, Customs Tariff Heading No, Oil Palm India Limited, the Government of India, the Ministry of Agriculture, Department of Agriculture and Co-operation, the Government of India, the Department of Revenue, the Central Government, First Schedule, Import and Export Policy, the Import & Export Policy, the Ministry of Commerce Public Notice No, Tung Oil/China Wood Oil, STC/Hindustan Vegetable Oils Corporation, NewDelhi, the Import and Export Policy, ChiefController of Imports & Export;16, Court, Bank Guarantee, Bond, Customs, the Customs Authorities, Bond, Court, the Customs Authorities, the Assistant Collector of Customs, the Customs Authorities, the High Court, Trial Court, Customs, Bond, the Collector of Customs, Respondents, the Collector of Customs, the Collector of Customs, the first Court, the Collector of Customs, The Collector of Customs, the I.T.C. Policy, MT of Palm Kernel, CIF, MT, the Import and Export Control Act, Importers, Importers, M/s. Priyanka Overseas Pvt. Ltd., MT, the Central Government, the Supreme Court, the Writ Petition, Import Control Order, STC/Hindustan Vegetable Oils Corporation, the Bills of Return, MT, Clauses 32,33, Clauses, Haryana - 32, Madras v. Swastic Tobacco, Union of India, inter alia, the Import Policy, Export Houses, the CCI & E, D.G.T.D., Department of Steel, the Import Policy, the CCI & E, the CCI & E, Import-Export Policy, Anr., Union of India, The Supreme Court, The Union of India, ELT, the Supreme Court, The Supreme Court, the Central Government, Una Subrarao v. State of, the Orissa High Court, the Orissa Sales Tax Act, Court, State of Punjab & Ors, Sales Tax, The Supreme Court, The Supreme Court, State, Madras v. Swastic Tobacco Factory, Sales Tax, The Supreme Court, State, Bell Marie Tobacco Co., the Supreme Court, State, State, the Supreme Court, The Supreme Court, Ganesh Trading Co., State of, Haryana, Union of India v. Godrej Soaps Private Ltd., Court, the Supreme Court, Raj Prakash Chemicals Ltd., Indo Afghan Chamber of Commerce, the Supreme Court, Prakash Cotton Mills Private Ltd., inter alia, Court, Anr. v. Union of India, OGL1/83, the Government of India, ITC, STC, STC, the Delhi High Court, the Delhi High Court, The Delhi High Court, OGL, The Delhi High Court, Dunlop India Ltd., Union of India, AIR 1977, SC, OGL1/83, the Supreme Court, AIR 1968 SC 718, the M.P. Sugar Mills', Bansal Exports P. Ltd., Union of India, the Delhi High Court, OGL, OGL, OGL, the Delhi High Court, OGL, Geep Flashlight Industries Ltd., Union of India and Ors, the Supreme Court, The Supreme Court, Court, the High Court, Sales Tax, Board of Revenue, Taxes, Pio Food Packers, Commonly, Original, Court, Mehboob Co., AIR 1964 S.C. 1729, Madras v. Swastik Tobacco Factory, Ganesh Trading Co., Pineapple, the Central Plantation Crops Research Institute, Oil Palm India Ltd., the Government of Kerala, the Government of India, Ministry of Agriculture (Department of Agriculture and Co-operation, the Government of India, the Import Policy, Clauses 33, the Customs Authority, Court, Court, Customs, Customs, the Customs Department, Department, O.G.L., O.G.L., O.G.L., the Bills of Entry, Import Policies, the Import and Export (Control) Order.71, the Customs Authorities, Satyabrata Mitra

CARDINAL: 1, 6, 6, 10-6-1987, 10-6-1987, 28, 1/87, 10-6-1987, 2, 6, 35000, 3 and 4, 35000, 2, 2, 3 and 4, 10-6-1987.(g, 2, 3 and 4, 10C, two, 5, 423.4/22.1, 222.6000/423.9100, 222.2000/423.2000, 222.4000/423.6000, 222.3000/423.3000, 1, 8, 68/85-88, 1/87, 68/85-88, 1987.In, 8, 1, 3, 35,000, M.T., about 27C, one, 1207.10, one, 4, 5, 5, two, 1, 1.7.1977.In, 1, 14, 205, 1988.Attention, 2, 3, 3/4th, two, 22, 7, 2,88,88,414/-, 2,88,88,414/-, 2, 90,00,000/-, 10,00,000/-, Ten, 10, 10, 35, 55, 4-12-1987, 28, 1, 29, 127/77, 1, 127/77, 1, 29, 4-12-1987, 19-4-1988, 27, 6, 27, 5, 1, 5, 1, 5, 6, two, 30, 29, 1.7.1977, 29, 1, 27, 10-6-1987, 35000, 79, two, 33, 34, 623, 47, 19, 129, 316, 1987(30)ELT105(Ori, 1986]2SCR522, 5, 2, 5, 6, 5, 6, 25, 1, 457, two, 1-3-70, 1987(30)ELT105(Ori, one, 25, two, 17, 306, 19, 129, 47, 369, two, 48, 32, 623, two, 1986ECR1(SC, two, 1979(4)ELT241(SC, 1, 11.11.83, 47, 11.11.1983, three, 11.11.1983, 11.11.1983, two, 11.11.1983, 11.11.1983, 1979]118ITR326(SC, 1984]145ITR642(Delhi, OGL 1/83, 11.11.1983, OGL 1/83, 11.11.1983, 282.1984, 11.11.1983, OGL 1/83, 1/83, 22, 3, 1986]2SCR522, two, two, two, 1980(6)ELT343(SC, one, one, one, 1961]1SCR709, 1966]3SCR79, two, two, two, one, 5, 5, 8, 21.7.87, One, 1.4.87, 27.7.87, 34, 79, 27.7.87, 27.7.87, 27.7.87, 3000, 3-12, 1988.67, 1987.68, 10,00,000/-, one

GPE: Guntur, hitherto.(5, London, New Delhi, New Delhi, New Delhi, New Delhi, India, India, Notwithstanding, No.(32, New Delhi, India, India, S.T.C., U.S., New Delhi, valorem, China, New Delhi, India, S.T.C. State, Karnataka v. B. Rachman, Madras - A.I.R., Orissa, C.A., New Delhi, New Delhi, Bombay, New Delhi, AIR, Orissa, A.I.R., India, India, Policy, S.C., Bombay, India, India

WORK_OF_ART: Officers, 'Notification No, the Notification of the Government of India No

LOC: Port, Policy, Madras, Indian Port

ORDINAL: 30th, second, 3rd, first, 3rd, first, first, second, second, third, first, first, firstly, second, second, second, second, third, third, third, first, 13th, 4th, 3rd

FAC: Notice, the Official Gazette

TIME: about 20 minutes, 72 hours

PERCENT: 60%, 40%, 200%, 5%

MONEY: 21,98,408.30

PRODUCT: Adjudication, Public Notice, Judgment, Calcutta, Jaggery, the Full Bench of, 31.3.1984, Co., 27.7.87 Notification

EVENT: Sections 15

QUANTITY: about 35,000 tonnes, 11,000 tonnes, 11,000 tonnes, 3,000 tonnes