Advanced Search Results

Coromondal Fertilisers Ltd. Vs. Collector of Customs, Madras

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 130E; Customs Tariff Act, 1975

Reported in : AIR1986SC1737; 1986(10)ECC106; 1986(25)ELT861(SC); (1987)1MLJ5(SC); 1986(2)SCALE94; (1986)3SCC531

satisfied that it is necessary in the public interest so to do, hereby exempts AMMONIUM PHOSPHATE falling within Chapter 31 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for … Dutt, J.1. This appeal has been preferred by the appellant, Coromondal Fertilisers Limited, under Section 130E(b) of the Customs Act, 1962 and is directed against the order dated April 11, 1984 of the Customs, Excise & Gold (Control), Appellate

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

satisfied that it is necessary in the public interest so to do, hereby, exempts Ammonium Phosphate falling within Chapter 31 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for … under :'GSR 547 (E). -In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to

Baccorose Perfumes and Beauty Vs. Commissioner of Central Excise

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

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

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

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, … the ambit of section 2(33) of the Customs Act, 1962 (prohibited goods). 31. Placing reliance on a decision in Ashish Kumar Chaurasia vs. Commissioner, CESTAT … 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

Mangla Trading Co. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1996)(81)ELT397TriDel

assessable value be not enhanced to US $ 1430 MT c.i.f., goods be not confiscated under Section 111(m) Customs Act, 1962 for misdeclaration, and also for penalty under Section 112(a) Customs Act, 1962. On considering the appellants' reply thereto, … on the IBP import, because the goods imported therein were obviously different having been assessed to duty under Chapter 31 CTA' 75 as Fertilizer Chemicals whereas the goods herein are organic compound classified under Chapter 29 CTA. The

TajuddIn Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : MRTP

Reported in : (1991)LC148Tri(Chennai)

as crockery, toilet requisites, wearing apparels, miscellaneous goods all valued at Rs. 11,462/- under Section 111(p) of the Customs Act, 1962 ('the Act' for short) besides a penalty of Rs. 5000/- under Section 112 of the Act. On 15-2-1988 … crockery, wearing apparels, toilet requisites etc. on the ground that they were notified goods kept in violation of Chapter IVA and releasing the same on payment of a fine of Rs. 5000/-, the appellant is not contesting

Montana Valves and Compressors Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(116)ELT220TriDel

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

Sashikanta Mahapatra Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1990)(30)LC138Tri(Kol.)kata

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