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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 … applicable export duties. The SEZ Unit at Hazira addressed a letter dated 28-1-2008 to the Respondent No. 4 contending that though the DR was examining

Harshvardhan Exports and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

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

Harshvardhan Exports and R.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2003)(90)ECC403

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

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

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962.'25. Section 80HHC of the Act of 1961 was again amended with effect from April 1, 1987. In … gains of business as per the provisions of the Income-tax Act, 1961, before considering claim of deduction under Chapter VI-A.11. The Revenue was aggrieved with allowing the assessee's claim in respect of receipts from the sale of … Act of 1961 by inserting Clauses (iiia), (iiib) and (iiic) in Section 28 of the Act. These amendments were made with retrospective effect from April

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 … setting up a crude petroleum refinery was required to make erections at 28 different locations. For the said purpose, it entered into a contract with

Bombay Chemicals Pvt. Ltd. Vs. Union of India and 14 Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 131; Customs Tariff Act, 1975

Reported in : 1992LC278(Bombay); 1982(10)ELT171(Bom)

on March 1, 1961 in exercise of the power conferred by sub-section (1) of Section 25 of the Customs Act, 1962 granting exemption to chemicals for the manufacture of insecticides, pesticides and fungicides falling under Item No. 28 of … Parts (including Seeds and Fruit). It was urged that the products are not put under heading 'chemicals' under Chapter 28 or 29 of the 'Brussels Nomenclature' and that is indicative of the fact that pyrethrum flowers are not

themis Chemicals Ltd. Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1999)(108)ELT843Tri(Mum.)bai

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

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

having regard to the Scheme of Settlement, the Settlement Commission had absolutely no jurisdiction in the matter.10. The Customs Act, 1962 (the Act) was enacted to consolidate and amend the law relating to customs. Indisputably on import of goods, … Commission and the mode and manner in which appropriate order is to be passed thereupon, are governed by Chapter XIVA of the Act. With a view to enable the Settlement Commission to pass an order, an applicant … customs duty is not paid, interest is payable in terms of Section 28AA of the Act, which reads thus:28AA. Interest on delayed payment of duty:

Tayyab Junus Khatri Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2002)(139)ELT433Tri(Mum.)bai

payments were made in cash. He accepted the statements that barring watches other items were not notified under Chapter IVA of the Customs Act, 1962 or under Section 123 of the said Act. He, however, in his … (Appeals) observed that while the wrist watches valued at Rs. 1,83,800/- were notified under Section 123 of the Customs Act, 1962, the other goods were not so notified. On this observation he reduced the fine from Rs. 4,65,000/- to … order-in-original passed by the Commissioner of Customs (Preventive) bearing No. CCP/ACP/Adj/24/2000, dated 28-2-2000.3. M/s. New Alfa is a partnership firm engaged in selling consumer goods.