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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 … commercialcatalogues and the like 25%4911.91 -Pictures, designs and photographs 25%4911.99 -Other 25% 23. The relevant notifications are notification Nos. 36/93 -Customs, dated the 28th February, … 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

Commissioner Customs Department Vs. Smt. Nirmala Mitra

Court : Patna

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 130A; Limitation Act, 1963 - Sections 5 and 29(2)

or local law, but under the present Section it would apply unless excluded.'17. Section 130A, finds place in Chapter 15 of the Customs Act, 1962. It reads as under : '130-A. Application to High Court.--(1) The Commissioner … for possession of the foreign gold bars and the primary gold so that they could proceed under the Customs Act, 1962 and the Gold (Control) Act, 1968. The learned Judicial Commissioner gave liberty to the Central Excise and Customs … was received in the office of the Commissioner of Customs, Patna on 23.7.2001 and after examining the records the matter was referred to the Legal

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 … figures 72.03 in column No. 3 of the said notification.8. On September 23, 1986, the Superintendent, Central Excise, conveyed to the petitioner two assessment orders,

Commissioner of Customs, New Delhi Vs. M/S. Parasrampuria Synthetics L ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 28(1), 108 and 112; Income Tax Act - Sections 32 and 43(3)

Reported in : AIR2001SC3501; 93(2001)DLT339(SC); 2001(77)ECC449; 2001LC185(SC); 2001(133)ELT9(SC); [2002]253ITR274(SC); JT2001(7)SC243; 2001(6)SCALE53; (2001)9SCC74; [2002]125STC255(SC)

was issued as to why an amount of Rs.76,66,494/- should not be demanded under Section 28(1) of the Customs Act, 1962 and as to why penalty should not be imposed.12.The Commissioner in his order upon recording the submissions of … the table in the Exemption Notification and in particular Sl.Nos. 10 and 15 thereof are noted hereinbelow: TABLE-------------------------------------------------------------------S. Chapter Description of goods Rate ConditionsNo. or heading No. or sub- heading No.-------------------------------------------------------------------(1) (2) (3) (4) (5)-------------------------------------------------------------------.10. 49 Printed … the respondents herein observed that out of 97 volumes of imported materials, 23 volumes contained pictorial drawings and designs, while 46 volumes contained textual materials

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 … order of injunction was directed against the Enforcement Directorate only.8. On December 23, 1969 the Enforcement Authorities moved an application inCR No. 7477(W) of 1969

Sampat Raj Dugar Vs. Collector of Customs and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111; Import Control Order, 1955 - Sections 2(26)

Reported in : 1987(3)BomCR375; 1988(15)LC338(Bombay)

as the goods have been abandoned by the importer, M/s. Aquarius, New Delhi, under section 23(2) of the Customs Act, 1962 who had filed the Bill of Entry for clearance of these goods. I do not propose to allow … goods, the importation or exportation of which is for the time being prohibited or restricted by or under Chapter IV of this Act, be imported into or exported from India contrary to such prohibition or restriction ............................................

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

statement of law; whether officers of DRI are the proper officers for the purposes of s.28 of the Customs Act, 1962; whether the introduction of s.28(11) vide the Validation Act of 2011 which retrospectively validates the show cause notices … powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108.” 224 [2024] 12 S.C.R. Digital Supreme Court Reports 25. Section 4 relates to appointment … reaffirmed by Circular No. 4/99-Cus dated 15.02.1999 and Circular No. 44/2011-Customs dated 23.11.2011 - Thus, the nature of review u/s.28 significantly different from the nature

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 … 298 of 1972, 510 of 1972 and 705 of 1972 decided on 23rd August 1973, my learned brother Hajarnavis J. had occasion to consider whether

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 … 2002 (141) ELT T10 and MF (DR) Circular No. 22/2002 Cus. dated 23.04.2002 2002 (142) ELT T20.55. It is further contented that what is required