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Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 25; Customs Tariff Act, 1975

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

additional duty, auxiliary duty and surcharge. The first two alone are in point for the present discussion. The Customs Act, 1962 deals with Customs duty proper, which people refer to as the basic duty. The Customs Act is a … is necessary in the public interest so to do, exempts viscose staple fibre and viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1957 (51 of 1957) when imported into India, … under which exemption from duty has been granted to viscose staple fibres. 3. In this country we now have various duties of customs, called basic

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 … near the premises and stopped in front of the room. Accused No. 3 was at the wheel of the car and accused No. 4 was

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 … 19.03.2013 and 25.03.2013 respectively, confessing that he had smuggled Singapore gold jewellery. 3. Case of the appellant is that they used to receive gold jewellery

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 … of 26-8-1982, 13-12-1982 and 1-3-1983 the figures and words 10% ad valorem was substituted by 20% ad valorem, 30% ad valorem and 40% ad valorem respectively. There is exemption of customs duty on the same lines in

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. Paragraph

Commr. of Cus. (Port) Vs. Settlement Commission, Cus. and C. Ex.

Court : Kolkata

Subject : CivilCustoms

Acts : Customs Act, 1962 - Section 127H; ;Income Tax Act, 1961

Reported in : 2005(101)ECC87,2005(179)ELT386(Cal)

export obligation has to be fulfilled. As such show cause notice was issued under Section 124 of the Customs Act, 1962. After issuance of the show cause notice, the importers concerned filed an application under Section 127B of the … mentioned in Section 127B of the said Act.9. He further contends that under the scheme of the aforesaid Chapter, it will appear that the Commission has jurisdiction only to grant immunity against prosecution and penalty. It has … the importer respondent to pay admitted duty liability of Rs. 43,63,51,898.86/- within 30 days from the dale of receipt of the copy of the order

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 … They have also prayed for quashing and setting aside the letter dated 30-6-2008 of the respondent No. 3 at Annexure C, letter dated 8-7-2008 of

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(42)ECC243

come to a correct conclusion, it is necessary to set out the history of the legislation briefly. The Customs Act, 1962 (Act 52 of 1962) was enacted to consolidate and amend the law relating to Customs. Before that the … the main features of the new first schedule are as follows:(i) The Harmonized System of nomenclature comprising 97 Chapters along with its general interpretative rules, Section Notes, Chapter Notes and sub-heading Notes has been totally adopted;(ii) The … in the Project Imports Regulations, 1986 which came into force on April 3,1986. In three of the writ petitions which were filed in 1986 long

Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Central Excise Act, 1944 - Section 9A, 13, 18, 19, 20, 21; Customs Act, 1962; Code of Criminal Procedure (CrPC), 1973 (Cr.P.C.) - Sections 2(a), 155, 436, 173; Evidence Act - Section 25

1. Two sets of matters have been heard together, one relating to the provisions of the Customs Act, 1962, and the other involving the provisions of the Central Excise Act, 1944, since the issue in both sets … 9 shall be deemed to be non-cognizable within the meaning of that Code. (2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Central Excise … been convicted by the court under this Act on or after the 30th day of December, 2005.” 3. What is important is the non-obstante clause

Sarla Performance Fibers Ltd. Etc. Vs. C.C.E., Surat-Ii

Court : Supreme Court of India

Subject : Excise

that genus or species” and, therefore, both live shrimps and shrimp seeds are classifiable under Sub-Heading 0306.23 of Chapter 3 of the First Schedule to the Customs Tariff Act, 1975. It was also urged that the tribunal committed … equal to the aggregate of the duties of customs which would be leviable under Section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if imported into India, and where the