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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 … Customs Clearance Permit (hereinafter referred to as 'the C. C. P.'). On 18th November 1963 the petitioners obtained from the Deputy Assistant Iron and Steel

Ajanta Exhibitors Vs. State of Gujarat and ors.

Court : Gujarat

Subject : Electricity

Reported in : (1992)1GLR136

had issued Notification dated 18-4-1980 in exercise of power conferred by Sub-section (1) of Section 25 of the Customs Act, 1962, exempting aluminium wire rods or aluminium ingots falling within Chapter 76 of the First Schedule to the Customs

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 … said show cause notice through their Consultant in their letter, dated March 18, 1991. Thereafter the respondent passed the impugned order. Hence this appeal.7. We

Commissioner of Customs, (Prev.) Gujarat Vs. Reliance Petroleum Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), 14, 16, 18 and 25(1); ;Customs Valuation Rules, 1988 - Rules 5 and 9(2)

Reported in : 2008(129)ECC103; 2008(155)LC103(SC); 2008(227)ELT3(SC); JT2008(7)SC299; 2008(8)SCALE81; (2008)7SCC220; 2008(4)Supreme157.

Central Government, in exercise of its power conferred upon it under Section (1) of Section 25 of the Customs Act, 1962, being satisfied that it was necessary in the public interest so to do, made further amendment in notification … said item was imported in a dismantled condition in 146 packages showing the consignment to be falling under Chapter Sub-Heading 8426.19 and 8427.90 respectively of the Customs Tariff.6. Respondent claimed the benefit of concessional rate of duty … at DFL 60,00,000/-. A provisional assessment was made in terms of Section 18 of the Act and the goods were released on respondent's furnishing a

Upper India Steel Mfg. and Engg. Co. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944; Central Boards of Revenue Act, 1963; Customs Act, 1962; Central Excise Rules, 1944 - Rules 57A to 57J and 173G; Constitution of India - Article 226

Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)

said inputs in the country, except such stocks lying in a factory customs area as defined in the Customs Act, 1962 (52 of 1962) or a warehouse as are clearly recognisable as being non-duty paid, may be deemed to … Rule 57A, the Central Government issued Notification No. 177/86-C.E., dated 1-3-1986 Annexure P-2. The notification, inter alia specified Chapter 72 both in the list of inputs as well as that of the final products which qualified for … will dispose of 17 writ petitions Nos. 6993, 6994, 6992 of 1986, 18, 130, 131, 132, 173, 174, 272, 404, 5252, 1041, 1042, 5977 and

Malabar Diamond Gallery Pvt. Ltd. Vs. The Additional Director General ...

Court : Chennai

Subject : Land Acquisition

have been complied with." He further submitted that import of gold is not prohibited. He further submitted that Chapter IV of the Customs Act, 1962 deals with prohibitions on importation and exportation of goods. According to him, … also contended that the request to provisionally release the seized goods in terms of Section 110-A of the Customs Act, 1962 was not considered, despite appellant's assurance that they would cooperate in the investigation and therefore, they were constrained … of Directorate of Revenue Intelligence, Chennai to the appellant, as well as 18 other noticees, as to why the gold seized, should not be confiscated,

Government of India - in Revision Vs. G.M.C. Brothers and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1988)(16)LC537Tri(Kol.)kata

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

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 … submitted on behalf of the petitioner and the respondents.8. Vide order dated 18/11/2016 in Crl.M.C. No.4316/2016 and vide order dated 21.12.2016 in Crl.M.C. No.4767/2016, the

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

a fine of Rs.two crores in terms of Section 125 of the Customs Act.(3) Section 11 of the Customs Act, 1962 empowers theCentral Government that it may by notification, in the official gazette prohibit either absolutely or subject to … granted by the Central Government. Schedule I makes a note that each heading number corresponds to the respective chapter and heading number of the first schedule to the Customs Tariff Act. Entry 15.07 reads as under :-Fixed … the said licenses by the authorisation letter of 24/02/1981, 14th February,1981 and 18 18/12/1981. The licenses were issued tothe Export Houses. All the licenses have

M/S Bhagwan Corporation vs Commissioner of Customs, ICD Patparganj &am ...

Court : Delhi

Subject : Land Acquisition

the samples were “other than betel nut product known as „supari‟” as mentioned in Supplementary Note 2 of Chapter 21 of the Customs Tariff.7. Upon receipt of the CRCL reports, the petitioner made repeated written representations seeking … the imported goods without affording the Petitioner the statutory option of redemption fine under Section 125 of the Customs Act, 1962;Signing Date:10.02.2026 W.P.(C) 18556/2025 Page 2 of 27 B) Quash and set aside the consequential Order-in-Appeal dated 17.01.2024 passed … Reserved on: 14th January, 2026 Pronounced on: 9th February, 2026 + W.P.(C) 18556/2025 M/S BHAGWAN CORPORATION (THROUGH PROPRIETOR: SMT. ANJU GOSWAMI) R/O: A 202, LEGEND