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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 … iron ore pellets. The petitioners' Hazira Unit had, vide its letter dated 25-10-2007 clarified the matter by pointing out that no export duty was leviable

Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

technology decided to import 4 Web Fed High Speed Offset Rotary machine from three different parties.3. Under the Customs Act, 1962 ('Act' for short) the rates at which the duties are leviable on imported goods are specified in the … in denying the benefits of exemption Notification bearing No. 114/1980 and 113/1987 available to the goods falling under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 ('C.T.A.' for short) merely because the petitioners … issued by the Government of India in exercise of powers conferred under 25(1) of the Customs Act, 1962 could be rescinded, modified or altered only

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 … a confessional nature, they could not be admitted in evidence under Section 25 of the Indian Evidence Act. The second objection was that the investigation

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

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

has been raised with regard to the jurisdiction of the Settlement Commission constituted under Chapter XIV-A of the Customs Act, 1962. The Petitioners in the five Writ Petitions which have been filed by the Union of India representing the … v. The Elphinstone Spinning and Weaving Mills Co. Ltd.- : 1973ECR6(SC) . The relevant paragraph Nos. 23 and 25 of the said judgment read as under:-'23. Applying the above principles to the case on hand, the expression

M/S. Pankaj JaIn Agencies Vs. Union of India and Others

Court : Supreme Court of India

Subject : CustomsConstitution

Acts : Customs Act, 1962 - Sections 9, 15, 25(1), 32 and 46; Constitution of India - Article 19(1); Customs Tariff Act, 1975; English Statutory Instruments Act, 1946 - Sections 3(2)

Reported in : AIR1995SC360; 1994LC28(SC); 1994(72)ELT805(SC); JT1994(5)SC64; 1994(3)SCALE316; (1994)5SCC198; [1994]Supp1SCR602

duty on imports of Ball Bearings and Roller Bearings and parts thereof under the Customs Tariff Act, 1975. Chapter 84 deals, amongst other things, with Ball or Roller Bearing. The relevant provisions say : -84.62 Ball, roller … No. 142/86-Cus., dated 13.2.1986 of the Central Government issued in exercise of powers under Section 25(1) of the Customs Act,1962, amending the earlier Notification No. 70/85 dated 17.3.1985. These notifications relate to rates of customs duty on the

Shrijee Sales Corporation and anr. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975;

Reported in : 1997(89)ELT452(SC); JT1996(11)SC648; 1997(1)SCALE117; (1997)3SCC398; [1996]Supp10SCR888

No. 66 is as under:In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification of Government of India in the Ministry of Finance, … By the first Notification No. 66 the Government gave exemption to imports of polyvinyl resins (PVC) falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 from the duty of customs leviable thereon

M/S.Essel Mining and Industries Ltd. Vs. Union of India and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Section 25; Constitution of India - Article 226

iron ore including processed iron ore. 4. In exercise of the powers conferred by Section 25 of the Customs Act, 1962 the Union Government issued an exemption notification (.32 of 2005) on 8 April 2005 to provide for an … is exported by the Petitioner. The Target Plus Scheme : 2. The Target Plus Scheme was formulated in Chapter 3 of the Foreign Trade Policy for 2004-09 ("the FTP"). The scheme came to be discontinued in 2006.

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 … 112 of the Customs Act.f) I also impose a penalty of Rs. 25 lakhs (Rupees twenty five lakhs) on Shri Arun Gupta, Director of M/s. … 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

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule