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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

Tata Iron and Steel Co. Ltd. Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2008)10STR515

had been wrongly computed, on account of conversion in wrong currency. In terms of Section 154 of the Customs Act, 1962, such clerical error/accidental slip or omission can be corrected at any time. However, in the event, the correction … issued on 11th September, 2001 by the Central Board of Excise & Customs (in short "the Board"). In Chapter 15 of the said Manual it has been clarified that in cases where excess payment of duty has … they were received in the appellant's factory at Jamshedpur and or atound 27-3-2002 and stored. The cost of the materials including the total duty paid

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

The Premier Automobiles Limited and anr. Vs. Union of India (Uoi) and ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 27(1)

Reported in : 1995(1)BomCR673

claim of refund was rejected on the ground that it was time barred under section 27(1) of the Customs Act, 1962. In the third case the claim was rejected on the ground of failure to observe the procedure set … notification is that the exemption contained therein would be subject to observance of the procedure set out in Chapter X of the rules. The petitioners claimed refund of duty paid by them under mistake of law. The

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

thereafter came to the conclusion that the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, … necessary safeguards against arbitrary search, seizure and arrest, or else it would fall foul of the fundamental rights chapter of the Constitution. He argued that the NDPS Act was penal in nature, and contained regulatory provisions as … 73 of the Evidence Act, and the third of which involved section 27 of the Evidence Act. After hearing arguments on both sides, the Court

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

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

valorem. 24/81-Cus. dt. 1.3.1981. 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 the Government of India in the Ministry of … to be paid on goods imported, at the rate specified under the Customs Tariff Act, 1975 unless exempted. Chapter 48.01/21 item 2 of the Indian Customs Tariff Act mentions the rate of duty as 40% ad valorem. … at Cochin. The fact that the petitioner filed bill of entry Nos. 271 and 282 in the prescribed form on 24/2/1981 for clearance of the

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 … Procedure Code, Section 223 of the Indian Penal Code, Sections 26 and 27 of the Indian Evidence Act, S. 45 of the Customs Act, 1962 … (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

Solar Pesticides Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985

Reported in : 1992(1)MhLj871

1991 which has come into force. Under this Act, certain amendments have been made inter alia, to the Customs Act, 1962. Under the new Section 27 of the Customs Act which has replaced the earlier Section 27, it is … elsewhere than in the factory of production of the aforesaid waste or scrap, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 6. In order to avail of this exemption notification

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 … of the respondent was that when the respondent left Geneva on November 27 he was not aware of the change in the content of the