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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

21 of the SEZ Rules, 2006, it was also clarified that the provisions of Section 12 of the Customs Act, 1962 were inapplicable for the purpose of levying export duty for the aforesaid movement of goods, as such movement … Section 2(27) to include the territorial waters of India. Mr. Champaneri further submitted that Section 12 contained in Chapter V of the said Act provides that except as otherwise provided in the said Act, or any other … the goods to SEZ Units.4. In Special Civil Application Nos. 9656, 9713, 10444, 10445, 10446, 13298, 11032 and 11909 of 2008, Mr. K.S. Nanavati and

The Premier Automobiles Limited and anr. Vs. Union of India (Uoi) and ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 27(1)

Reported in : 1995(1)BomCR673

claim of refund was rejected on the ground that it was time barred under section 27(1) of the Customs Act, 1962. In the third case the claim was rejected on the ground of failure to observe the procedure set … notification is that the exemption contained therein would be subject to observance of the procedure set out in Chapter X of the rules. The petitioners claimed refund of duty paid by them under mistake of law. The … would be subject to observance of the procedure set out in Chapter X of the rules. The petitioners claimed refund of duty paid by them

Solar Pesticides Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985

Reported in : 1992(1)MhLj871

75 of Customs Act, 1962, Section 11B of Central Excise Act, 1944, Central Excise Tariff Act, 1985 and Chapter 10 of Central Excise Rules, 1944 - exemption for additional customs duty on import of copper scrap denied - … 1991 which has come into force. Under this Act, certain amendments have been made inter alia, to the Customs Act, 1962. Under the new Section 27 of the Customs Act which has replaced the earlier Section 27, it is

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11-I, 11J, 11K, 11L, 111, 113, 113(L), 134 and 135

Reported in : (1974)76BOMLR788

India falling within the territory of the State of Maharashtra as a specified area for the purposes of Chapter IV-B of the Customs Act, 1962 (as amended). It is said that the accused jointly and severally had … of Customs, had filed a complaint charging the accused with the commission of an offence under of the Customs Act, 1962. 2. The complaint disclosed the following facts :- In pursuance of certain information the Customs and Central Excise … the Marine and Preventive Division, Bombay, raided the premises at room No. 10, Sher Mansion. Ground Floor, Kopergaon Estate, Mazgaon, Bombay-10 on 25/26th September 1969

Suraj Steel Rolling Mills Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35F; Workmen's Compensation Act, 1923 - Sections 30; Customs Act, 1962 - Sections 129A and 129E; Foreign Exchange Regulations Act, 1973

Reported in : 2000(68)ECC257; 2000(115)ELT280(Guj)

withhold payments of any sum in deposit with him, i.e. Commissioner. In the Central Excise Act, 1944 and Customs Act, 1962, it is mandatory to deposit with the adjudicating authority the duty demanded or the penalty levied. 8. It … the petitioners are perverse orders. According to this submission, the appeals were pending. He invited our attention to Chapter VIA and Section 35F of the Central Excise Act, 1944. Section 35F reads as under : '35F - … to reopen the cases on the condition that the Appellants first pay 100% duty amount and the date on which letter was addressed, no proof

M.K. Elumalai Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1995)LC105Tri(Chennai)

1978 as amended by Rules 1992 read with Customs Notification No. 137/90 issued under Section 25 of the Customs Act, 1962, the Act for short, as amended by Notification No. 156/90, dated 27-3- 1990. The appellants are represented by … goods subject to certain conditions and the goods otherwise attracted 300% duty. In terms of Customs Tariff, 1988, Chapter Heading 98.03 this concessional Customs Notification No. 137/90 was subsequently amended by Notification No. 156/90, dated 27-3-1990 and … an import licence.Reference was also made to the Handbook of Procedures Clause 10 and also Clause 11 of the Import Control Order, 1955 exempting import

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

amount be paid forthwith.c) I hold that the goods are liable to confiscation under Section 111 of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation.d) I impose under Section 112 of … of the Commissioner holding that the goods were liable to payment of custom duty and not covered by Chapter Heading 4901. Two appeals were filed by Mr. Chand Seth, Chairman-cum-Managing Director and Mr. Arun Gupta, Director against … the Customs Tariff in order to avail the benefit of Notification Nos. 107/93-Cus and 38/94-Cus?'17. It was urged that CEGAT had allowed appeals filed by

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(42)ECC243

come to a correct conclusion, it is necessary to set out the history of the legislation briefly. The Customs Act, 1962 (Act 52 of 1962) was enacted to consolidate and amend the law relating to Customs. Before that the … the main features of the new first schedule are as follows:(i) The Harmonized System of nomenclature comprising 97 Chapters along with its general interpretative rules, Section Notes, Chapter Notes and sub-heading Notes has been totally adopted;(ii) The … fall under Heading No. 90.10 and the prescribed rate of duty is 100%. The description of the article is 'Apparatus and equipment for photographic (including

Subhash Photographics and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : CustomsConstitution

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Customs Act, 1962 - Sections 25, 156, 156(2) and 157; Project Imports Regulations, 1986 - Regulation 3

Reported in : 1994(46)ECC10; 1993LC234(SC); 1993(66)ELT3(SC); JT1993(4)SC116; 1993(2)SCALE909; 1993Supp(3)SCC323; [1993]3SCR654

expression 'industrial plant' is not defined in the Customs Tariff Act, 1975 or, for that matter, in the Customs Act, 1962. Chapter Note (2) of Chapter 98, which it must be emphasised is a part of statute itself, says that … Gazette in this behalf; and spares parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value the goods specified above provided that such spare parts, raw materials or consumable stores are

Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 25; Customs Tariff Act, 1975

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

additional duty, auxiliary duty and surcharge. The first two alone are in point for the present discussion. The Customs Act, 1962 deals with Customs duty proper, which people refer to as the basic duty. The Customs Act is a … is necessary in the public interest so to do, exempts viscose staple fibre and viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1957 (51 of 1957) when imported into India, … leviable thereon under the said First Schedule as is in excess of 10 per cent ad valorem'. The Notification says that it is being issued