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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 … in lieu of confiscation such fine as the said officer thinks fit. 21. Reiterating that import of gold is not prohibited under the Customs Act,

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

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, … have revealed that the sellers have confirmed having sold the goods to them. The report that bill No. 2108, dated 16-11-1984 could not be verified as M/s. Prakash Electronics 1415, 3rd Floor, Bhagirath Palace, Delhi could not

Commissioner of Customs Vs. Jhunjhunwala Vanaspati Ltd.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(26), 17, 30, 30(3), 41, 45, 46, 46(1), 46(2), 46(4), 46(5), 46(5), 47, 47(1), 66(1), 130 and 149; Customs Tariff Act, 1975 - Sections 90; Customs (Amendment) Act, 1991; Imports (Control) Order 1955; Imports and Exports (Control) Act, 1947

Reported in : 2008(120)ECC231; 2008(156)LC231(Gujarat); 2008(232)ELT600(Guj)

Ravi R. Tripathi, J.1. By this appeal under Section 130 of the Customs Act, 1962, Commissioner of Customs, Kandla is before this Court being aggrieved by judgment and order dated 26.12.2006 rendered in … Ltd. (hereinafter referred to as 'the respondent') imported a consignment of Crude palm oil-non-edible grade/industrial grade falling under Chapter Heading No. 1511 90 90 of the Customs Tariff Act, 1975. Out of the same, the respondent sold … shall file fresh bill of entry without claiming exemption under Notification No. 21/02 and the same shall be processed as per law and applicable duty

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 … Appendix 1 Part B namely Sl. Nos. 6, 13, 14, 17 and 21 is misconceived as the machines referred to in those Sl. Nos.normally have

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(21), 2(27), 2(28), 11, 12, 14, 52, 53, 54, 86, 86(2), 87 and 90; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 3(2), 3(3), 3(4), 4, 5, 6, 6(1), 6(2), 6(5), 6(6), 7, 7(1), 7(6) and 7(7); Customs Tariff Act, 1975; General Clauses Act - Sections 3(28); Constitution of India - Articles 1, 1(3), 265 and 297; Customs Act, 1982; Central Excise Act, 1944; Income Tax Act, 1961 - Sections 9(1)

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

falling outside the territorial waters of India, are 'foreign going vessels' as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 … Sections 53 and 54 of the Customs Act, the same was not pressed into service before us as Chapter VIII in which Sections 53 and 54 find their place does not apply to baggage, postal articles and

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … Services Tax Act, 2017 - ss.69, 70, 132 - Code of Criminal Procedure, 1973 - ss.4, 5, 50; Chapter XII - Constitution of India - Articles 246-A, 21 22(1), 32, 226 - Om Prakash case held that

Associated Forest Products (P) Ltd. Vs. Asstt. Collr. of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; ;Home Consumption Act - Section 46(1); ;Indian Tariff Act, 1934 - Section 2A; ;Customs Tariff Act, 1975 - Section 3; ;Constitution of India - Article 14

Reported in : 1992(59)ELT264(Cal)

Acts/Rules/Orders: Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; Home Consumption Act - Section 46(1); Indian Tariff … they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. Only the proper officer may clear the imported goods for home consumption after he is satisfied that … higher, namely 60% plus 40% and the difference in duty is Rs. 21,48,410.06.18. It is the contention of the respondents that for the purpose of

Collector of Customs and Central Excise, West Bengal and ors. Vs. Hind ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 40, 47, 110(2) and 124; ;Evidence Act, 1872 - Section 115; ;Limitation Act, 1963 - Section 3; ;Foreign Exchange Regulation Act - Section 19; ;Imports and Exports (Control) Act, 1947 - Section 3

Reported in : AIR1975Cal368,79CWN648,1979(4)ELT313(Cal)

1969 the Customs Authorities effected a seizure of 9 drums of primary nickel under Section 110 of the Customs Act, 1962.5. Between October 15, 1969 and November 29, 1969 on diverse dates the Enforcement Directorate served notice under Section … etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person--(a) is given a notice in writing informing him of … have as their origin one of the same countries.2. In March, 1969, 21 drums of primary nickel were shipped from Bulgaria against orders placed by

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

(Prayer: Civil Miscellaneous Appeal is filed under Section 130(1) of the Customs Act, 1962, against the Final Order No.455 of 2007, dated 20.04.2007, on the file of Customs, Excise and Service Tax … of Customs (AIR), Chennai-I v. Samynathan Murugesan reported in 2009 (247) ELT 21 (Mad.), about 7.075 Kgs gold ornaments were recovered from a T.V. Set. … any act or omission which will render such goods liable to confiscation under section 111 or section 113. Chapter IV of the Act, deals with prohibition on importation and exportation of goods. Section 11 deals the power