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Premabhai Chhibabhai Tangal Vs. Union of India
Mumbai
Jun-17-1987
Customs
Customs Act, 1962 - Sections 14(1), 111 and 112; Central Excise Act, 1944 - Sections 4
1994(70)ELT515(Bom)
Customs - valuation of goods - Section 14 (1) (a) of Customs Act, 1962 and Section 4 of Central Excise Act, 1944 - petitioner imported watches and spare parts on trade discount of 50% - custom officials issued show … The petitioner was, therefore, asked to explain as to why penal action be not taken against him under Section 112 of the Customs Act, 1962 (hereinafter referred to as 'the Act') and the goods be not confiscated
Tag this Judgment! AI Brief & AskGian Castings Ltd. and ors. Vs. Uoi and ors.
Punjab and Haryana
Jan-27-1999
Excise
Constitution of India - Article 226; Customs Act, 1962 - Sections 105 and 105(1), 110, 142 and 150; Central Excise Rules, 1944 - Rules 9(2), 197, 201 and 209 ; Central Excise Act, 1944 - Sections 3, 11, 12, 14, 18, 33 and 37
2000(67)ECC385; 1999LC379(P& H); 1999(108)ELT36(P& H); (1999)121PLR684
Government 'whereby provisions of Sections 105(1), 110, 142 and 150 of the Customs Act have been adopted in Central Excise Act' be declared ultra vires. The sequence of events may be briefly noticed. 2. The petitioners claim that vide … Act 1944, only 'provisions contained in Chapters V, IX, X, XIV, XV and XVI of the Customs Act, 1962' could have been adopted. However, the Central Government had illegally adopted various other provisions. The adoption of the … notification issued by the Central Government 'whereby provisions of Sections 105(1), 110, 142 and 150 of the Customs Act have been adopted in Central Excise
Tag this Judgment! AI Brief & AskBritish Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...
Karnataka
Aug-03-1983
Customs
Customs Act, 1962 - Sections 3, 12, 14, 18, 37(1), 37(2), 105, 105(1), 105(2), 106, 110, 124 and 136(2); Central Excise Rules, 1944 - Rule 201; Constitution of India - Article 226
1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)
Matched in: Citation 1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.
Gujarat
Aug-19-1981
Excise
Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975
1982(10)ELT155(Guj)
the Supreme Court. Leave is, therefore, granted. Excise - additional duty - Sections 2. 3, 12, 13, 14 and 25 of Customs Act, 1962, Rule … are not necessary for the purposes of this judgment. Under Tariff Item 18 in the Schedule to the Central Excise Act, 'Rayon and Synthetic fibres and yarn including textured yarn, in or in relation to the manufacture of which … 4/- per Kg. for viscose staple fibre and Rs. 85/- per Kg. for non-cellulosic fibre. 4. Under the Customs Act, 1962 import duty on articles imported into India can be levied and the rate at which the
Tag this Judgment! AI Brief & AskWavIn India Ltd. Vs. Union of India
Chennai
Jul-01-1994
Customs
Customs Act,1962 - Sections 12, 14, 25 and 46; Central Excise Rules, 1944 - Rules 8 And 192; Central Excise Act, 1944 - Sections 8 And 8(1); Customs Tariff Act, 1975
1994(73)ELT782(Mad)
powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, read with the relevant rules, the Central Government has exempted the duty … 3(1) of the Tariff Act. The contention before the Supreme Court was that the notifications of exemption from Central Excise duty issued from time to time, under Section 8(1) of the Act, would be applicable in the case … sale basis, materials valued at Rs. 1,00,05,000/-. It has been assessed and accordingly subjected to a demand of customs and other duties, according to it, in all Rs. 4,24,025/-. The duty, as listed by it, is :(a) … leviable.' 4. The two relevant provisions in the Customs Tariff Act are Sections 2 and 3 thereof, 2 generally as to the rates at which … are further subjected to a claim under Section 14 of the Act, which reads as follows :-
Tag this Judgment! AI Brief & AskDelta Impex Vs. Commissioner of Customs
Delhi
Feb-13-2004
Limitation
Customs Act, 1962 - Sections 14 and 128; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Central Excise Act - Sections 35 and 35(1); Payment of Gratuity Act, 1972 - Sections 7(7); Motor Vehicles Act, 1939 - Sections 58(2) and 58(3); Sales Tax Act; Uttar Pradesh Sales Tax Act, 1948 - Sections 10, 10(3)B and 68; Uttar Pradesh Sales Tax Rules, 1948; Code of Civil Procedure (CPC) , 1908 - Order 21; Code of Criminal Procedure (CrPC) - Sections 195
110(2004)DLT209; 2004(73)DRJ417; 2004(93)ECC322; 2004(173)ELT449(Del)
Central Excise Allahabad, reported in : 2002(146)ELT273(All) . The learned Single Judge observed that Section 35 of the Central Excise Act, no doubt, lays down a period of 60 days to prefer an appeal and also within a further … raised by the learned counsel for the appellant is as under:'Whether the provision of Section 128 of the Customs Act, 1962 completely bars the Commissioner ( Appeals) from condoning the delay beyond a period of 30 days … Act, 1962 itself is a complete Code. Reading various chapters and various sections thereof, it is very clear that it is an Act independent of … that the appeal was filed on 13.4.2002; a notice was issued on 14.8.2002, calling upon the appellant that the appeal was not maintainable. The consultant
Tag this Judgment! AI Brief & AskVijay Prataprai Mehta Vs. Union of India
Mumbai
Dec-03-1991
Customs
Customs Act, 1962 - Sections 2(14), 2(15), 2(23), 2(25), 2(26), 12, 14, 25 and 46; Central Excise Rules, 1944 - Rule 8 and 8(1)
1992(59)ELT382(Bom)
Excise Act stands automatically extended to imports under the provisions of the Customs Act, 1962. For deciding the above question a few facts are briefly … value. (3) ......................................................' The above provisions of Section 14 of the Customs Act, 1962 are also relevant, … before claiming exemption under exemption Notification No. 35/81-C.E., dated 1st March 1981 issued under Rule 8 of the Central Excise Rules, 1944. This fact is very material because even if the petitioner's contentions on legal submissions are accepted, … is whether an exemption notification issued under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'Excise Act') giving certain benefits of exemption to the assessee under Excise Act stands automatically extended to imports under the … be the importer. For the purposes of deciding the above questions, material sections of the Customs Act, 1962 are the sections which are reproduced herein
Tag this Judgment! AI Brief & AskRajindra Dyeing and Printing Mills Vs. Union of India
Gujarat
May-08-1992
Customs
Customs Act, 1962 - Sections 2(18), 2(19), 2(27), 12, 14 and 51; Customs and Central Excise Duties Drawback Rules, 1971 - Rule 2
1993(67)ELT217(Guj)
the manufacture of such goods in India : (ii) the rebate of duty of excise chargeable under the Central Excise Act on the goods specified in Schedule I.' The term 'export' is defined by Rule 2(c) as under : … meaning of Section 2(18) read with Section 2(27) of the Customs Act, 1962, did not take place. The petitioner filed an appeal to the Collector … price of the goods. Pursuant to the written order passed by the Proper Officer, the vessel left the customs station but while it was still in the territorial waters of India, it met with an accident on … goods imported into or exported from India. Section 14 provides for valuation of goods for purposes of … (18), (19) and (27), respectively, of Section 2, and the provisions of Sections 12 and 16 of the Act, held that the said provisions lead
Tag this Judgment! AI Brief & AskCommissioner of Customs, Mumbai Vs. J.D. Orgochem Limited
Supreme Court of India
Apr-10-2008
Customs
Customs Tariff Act, 1975; Central Excise Tariff, 1944; Customs Act, 1962 - Sections 2(41), 14(1), 14(1A), 46 and 50; GATT Valuation Rules, 1988 - Rules 3, 4, 4(1), 4(2) and 5 to 8; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 4 and 9
2008(128)ECC14; 2008(154)LC14(SC); 2008(226)ELT9(SC); JT2008(5)SC635; 2008(6)SCALE669; 2008AIRSCW3893.
Dinitro Crysazine'. The said goods fall under Heading 2914.69 and 2914.00 of the Customs Tariff Act, 1975 and Central Excise Tariff, 1944 respectively. The unit price of the said goods was declared at US$ 13.2 per kg. 3. … we may notice the relevant statutory provisions.9. Section 2(41), Section 14(1) and Section 14(1A) of the Customs Act, 1962, as they stood at the relevant time, read as under:2(41) 'value', in relation to any goods, means the … learned Counsel for the parties, we may notice the relevant statutory provisions.9. Section 2(41), Section 14(1) and Section 14(1A) of the Customs Act, 1962, as
Tag this Judgment! AI Brief & AskGarden Silk Mills Ltd. and anr. Vs. Union of India and ors.
Supreme Court of India
Sep-29-1999
Customs
Customs Act, 1962 - Sections 2(23),(27), 12, 14, 15, 29, 30, 31, 32, 33, 34, 45, 46 and 47; Customs Tariff Act, 1975 - Sections 3; Customs Valuation(Determination of Price of Imported Goods) Rules, 1988; Sea Customs Act, 1878 - Sections 20; Central Excises Act, 1944 - Sections 3; Constitution of India - Article 14
AIR2000SC33; 1999(113)ELT358(SC); (2000)2GLR1863; JT1999(7)SC522; 1999(6)SCALE285; (1999)8SCC744
had filed a declaration under the Kar Vivadh Samadhan Scheme, 1998. The Assistant Commissioner, Kar Vivadh Samadhan Scheme, Central Excise, Mumbai had conveyed to the appellants that the declaration is not based on the show cause notice or … Hence, these appeals by special leave.5. Section 12 of the Customs Act, 1962 (hereinafter referred to as 'the Act') provides for the levy of duty … arises in all these appeals by special leave is whether while assessing customs duty payable in respect of imported goods, the customs authorities can add/include … Act.17. It was further submitted that in the case of Apar's Private Limited this Court was concerned with Sections 14 and 15 but here we have to construe the word 'imported' occurring in Section 12 and this can
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