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themis Chemicals Ltd. Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1999)(108)ELT843Tri(Mum.)bai

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subhash Photographics Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 12, 25(1) and 157

Reported in : 1992(3)BomCR49; 1992(62)ELT270(Bom)

from Singapore certain photographic machineries. These photographic machineries, when imported, were subject to levy of duty under the Customs Act, 1962 read with Customs Tariff Act, 1975. There is no dispute in this regard. The controversy is only in … the new tariff schedule, corresponding to the old Heading No. 84.66 is Heading No. 98.01. It is in Chapter 98, which refers to Project Import etc. Heading No. 98.01 reads : ------------------------------------------------------------------------Heading Description of Articles Rate of … be assessed at the concessional rate provided thereunder shall not be sustainable. 16. Various submissions of the counsel for the petitioners may be summed up

M/s. Amritlakshmi Machine Works and Another Vs. The Commissioner of Cu ...

Court : Mumbai

Subject : Land Acquisition

four appeals (two by the partnership firm and two by its managing partner) under Section 130 of the Customs Act, 1962 (the Act) from a common order dated 7th May 2012 of the Customs, Excise Service Tax Appellate Tribunal … The scheme of the Act and FERA are entirely different. The Act unlike FERA is divided into different chapters and certain provisions/ sections of the Act, are made applicable only to a particular chapter. This chapterization is … Machine Works and Others v/s. The Commissioner of Customs (Import) (303 ELP 161). This reference has arisen when the Division Bench in Amritlakshmi Machine Works

Nandiram Harikishandas Mukhi Vs. Union of India and Others

Court : Mumbai

Subject : Criminal

Acts : Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1973 - Sections 313 and 423

Reported in : 1985(2)BomCR419; 1987(11)ECC207

seeks to challenge the orders passed by the authorities below in the adjudication proceedings taken up under the Customs Act, 1962 and the Gold (Control) Act, 1968. The impugned orders are annexed to this petition at Exhs. C, D, … Customs Act of 1962.12. So far as the provisions contained in the Sea Customs Act 1878 were concerned, Chapter IV deals with prohibitions and restrictions of importation and exportation. If any importation or exportation was done in … show cause notice to the petitioner alleging contravention of provisions of section 16 read with sections 8 and 71 of the Gold (Control) Act, 1968

M.A. Rangaswami and ors. Vs. AmIn Chand Payarelal Firm, Bombay

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(25), 2(33), 11, 11(1), 111, 112 and 125; Imports (Control) Order, 1955; Imports and Exports (Control) Act, 1947 - Sections 3, 3(1), 3(2), 3(3), 4A and 5; Indian Partnership Act; Sea Customs Act, 1878 - Sections 19, 167 and 167(8); Imports and Exports (Control) Amendment Ordinance, 1975; Imports and Exports (Control) (Amendment) Act, 1976

Reported in : AIR1979Bom130; (1978)80BOMLR250

we may briefly indicate the statutory provisions under which action of confiscation and imposition of penalty was taken.10. Chapter XIV of the Customs Act. 1962, deals with confiscation of goods and conveyances and imposition of penalties, We … calling upon the petitioners to explain why these goods should not be confiscated under section 111 of the Customs Act, 1962, read with section 3 (2) of the Imports and Exports (Control) Act, 1947, (as amended), and why action … the import of galvanised plain sheets. The petitioner's case is that on 16th November 1961 they placed an order with M/s. Metal Impex Budapest, Hungary,

Hari Chand Etc Vs. State

Court : Delhi

Subject : CustomsCriminal

Acts : Evidence Act, 1872 - Sections 10, 25, 30 and 135; Customs Act, 1962 - Sections 108; Code of Criminal Procedure (CrPC) , 1973 - Sections 204(1A) and 561A

Reported in : 1977CriLJ262; ILR1974Delhi706

J. observed that the said sections are 'modelled on the analogy of sections 107 and 108 of the Customs Act, 1962. Chapter Xiii of the Customs is entitled 'Searches, Seizure and Arrest'. Sections 107 and 108 are contained there under. … statements of Mohd. Iqbal and Jasbir Singh having not been recorded in conformity with the provisions of section 164 and section 364 of the Code, cannot be relied upon. (44) The arguments appear to be specious but

Union of India (Uoi) Vs. Anil Chanana and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 77, 108, 111, 127B, 132, 133, 134, 135, 135A, 135(1), 136, 137 and 137(3); Customs (Compounding of Offences) Rules, 2005 - Rules 3, 4, 4(1), 4(2), 4(3), 6 and 7

Reported in : 2008(56)BLJR1022; 2008(124)ECC163; 2008(150)LC163(SC); 2008(222)ELT481(SC); JT2008(2)SC1; 2008(1)SCALE688; (2008)4SCC175; 2008AIRSCW1038; 2008(4)SCC175; 2008(1)SCALE688.

Assistant Commissioner of Customs except with the- previous sanction of the Commissioner of Customs.(3) Any offence under this Chapter may either before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on … passed by Chief Commissioner of Customs (Compounding Authority) compounding the offences under Sections 132 and 135(1)(a) of the Customs Act, 1962.2. On the basis of specific information Anil Chanana-respondent No. 1, who alighted from British Airways' flight from London … duty and for making willful mis-statements and suppression of material facts. On 16.8.04 Anil voluntarily deposited customs duty amounting to Rs. 47,72,521. On 19.8.04 he

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

impressions or copies per hour with DCP Platen under Clauses (d) and (m) of Section 111 of the Customs Act, 1962, imposing a fine in lieu of confiscation of Rs. 60,00,000/- and determination the classification of the machine under … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of … machine is primarily a printing machine as would be evident from page 16 of the impugned order as the Collector has accepted the contention of

Directorate of Revenue Intelligence vs.m/s Prk Diamonds Pvt. Ltd. &amp ...

Court : Delhi

Subject : Land Acquisition

Mr.Vinod Khanna and Mr.Hari Sharan Khanna on 20.6.2014 for the alleged commission of offences punishable under Sectionof the Customs Act, 1962 in connection with the recovery of gold bars weighing 5 Kgs valued at 1,24,22,475/- as per the tariff … trial, on a consideration of the response of the Delhi Police, the Delhi High Court Rules (Part-E) on Chapter 11 of Volume 3 which deals with the custody or the disposal of property sent by the police … decision :24. 04.2019 + Crl.M.C.No.4316/2016 and Crl. M.A. Nos. 17965/16, 20232/16, 12268/17, 160and 160DIRECTORATE OF REVENUE INTELLIGENCE. ….... Petitioner Through: Mr. Satish Aggarwala, Advocate M/s

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

responsible for the misdeclaration. According to the respondents-appellants, the present summons dated 18-11-1991 under Section 108 of the Customs Act, 1962 by the 4th respondent herein is in connection with the investigation/inquiry of all the above mentioned imports that … exported goods, etc. and in particular with respect to searches, seizure and arrest of persons and goods in Chapter XIII thereof. Section 108 which falls in this Chapter, reads as follows :- '108. Power to summon persons … of redemption find of Rs. 36 lacs, a personal penalty of Rs. 16 lacs and a further penalty of Rs. 2 lacs on one R.