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Hindustan Electronics (Gem Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Miscellaneous

Reported in : (1987)(31)ELT252TriDel

is on the Revenue and not on the appellant because notifications were issued under Section 11C of the Customs Act, 1962 (Chapter IV) and there are no corresponding notifications or amendment of law under Section 123 of the Customs Act, … appellant and the residential premises of the Proprietor Shri M. Mohindroo. The Preventive Staff prepared a panchnama dated 20-11-198* detaining the seized goods worth Rs. 59,300/- as shown in Annexures A, B & C of panchnama. The

Collector of Customs, Madras Vs. Kotumal Bhirumal Pihlajani and ors.

Court : Chennai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 120-B; Customs Act, 1962 - Sections 107, 108 and 135; Foreign Exchange Regulation Act - Sections 23(1)(A) and 23(B); Defence of India Rules - Rule 131-B; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) - Sections 5(2), 161 and 162; Constitution of India - Article 20(3); Sea Customs Act - Sections 171-A

Reported in : AIR1967Mad263; 1967CriLJ1007

Customs, Madras against ten persons for offences under Section 120-B I.P.C. (conspiracy) read with Section 135 of the Customs Act 1962 (Central) Act 52 of 1962 (concerning smuggling of prohibited goods including possession knowing or having reason to believe … or empowered also by a special provision to exercise the powers of investigation conferred on police officers in Chapter XIV of the Crl, P. C. The decision given on this question has arisen in the context of … Section 162 Crl. P. C. The third objection was based on Art. 20(3) of the Constitution of India, that no person accused of any offence

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

under the GATT. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has, … do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry … No. 61/83-Cus., reading as follows :- 'Effective rates of auxiliary duty at 20 per cent on certain specified goods. In exercise of the powers conferred

Lucky Stainless Steel Works Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(46)ELT269TriDel

said revision application stands transferred to the Tribunal in terms of the provisions of Sec. 131-B of the Customs Act, 1962 to be disposed of as an appeal. The Collector of Customs, Bombay had disposed of 3 matters by … applicable for ascertaining their value and it was also stated that melting scrap was not defined in the chapter note to Section 73 of the Customs Tariff Act 1975. The licensee M/s Kashmir Cables, Srinagar had merely … covered by Bill of Entry No. 1909/4 of 22-12-1979 and 1821/57 of 20-2-1980. On receipt of intelligence report that serviceable item of stainless steel such

Nishiland Park Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(94)ECC226

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

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

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 … Letters Patent Act against the order dated 17.11.2014 made in W.P.18833 of 2013.) S. Manikumar, J. 1. Writ appeal is directed against the order made

Commnr. of Customs (imports), Mumbai Vs. Tullow India Operations Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 18, 25(1), 111, 112 and 151A; Customs Tariff Act, 1975 - Sections 3(1); Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 4 and 9

Reported in : AIR2006SC536; 2005(103)ECC209; 2005(189)ELT401(SC); JT2005(10)SC618; 2005(9)SCALE58; (2005)13SCC789

S.B. Sinha, J.1. Interpretation of notification issued in terms of sub-section (1) of Section 25 of the Customs Act, 1962 being General Exemption No. 121 is in question in these appeals which arise out of judgment and order … said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub- heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of … of the said Table on or after the 1st day of April, 2000.Explanation - For the purposes of this notification, the rate specified in column

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 136 of the Customs Act, 1962. The Company and its Directors, however, in the meanwhile filed an application in terms of the Scheme. Declarations … offence at all.9. The Parliament enacted the Finance Act, 1998. It came into force with effect from 29.03.1998. Chapter IV of the said Act provides for the 'Kar Vivad Samadhan Scheme, 1998'. It came into force with … in this appeal which arises out of a judgment and order dated 20.01.2005 passed by the High Court of Madras in Crl.OP Nos.31422 and 36254

Roshan Beevi and ors. Vs. Joint Secretary to Government of Tamil Nadu ...

Court : Chennai

Subject : CriminalCustoms

Acts : Constitution of India - Articles 20(3), 21, 22, 22(2) and 226; Indian Penal Code (IPC), 1860 - Sections 99, 193, 225, 228, 241, 339 and 342; Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 36(1), 43, 45, 45(1), 46, 160(1), 164, 167(1), 438 and 439; Evidence Act - Sections 24, 25, 26 and 27

Reported in : 1984(15)ELT289(Mad)

allied provisions of the Customs Act, 1962, as well as the various Provisions relating to arrest coming under Chapter IV, Cr.P.C., and submitted that the moment the personal liberty of a person and the freedom of his … (2) Are the terms 'custody' and 'arrest' synonymous (3) Are the customs officials vested with powers under the Customs Act, 1962 to detain any person for any period and at any place for the purpose of an inquiry, interrogation … v. State of Tamil Nadu, 1981 MLW 158 : 1981 Cri LJ 208 is that the detenu should be deemed to have been arrested from