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Pearl Enterprises Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

confiscate a consignment of rubber coated fabrics imported by the appellant from UAE under Section 111(m) of the Customs Act, 1962 (hereinafter referred to as "the Act), but allowed redemption thereof upon payment of a fine of Rs. 25,00,000/-. … upon payment of a fine of Rs. 25,00,000/-. The Commissioner also purported to classify the imported goods under Chapter Tariff Heading No. 4016 of the Customs Tariff instead of under Tariff Heading No.59069990 classified by the appellant … Shore Hardness (Measurement of Hardness for Rubber product) should be in between 32 to 40. But by random sampling it was observed that above 50%

Directorate of Revenue Intelligence vs.m/s Prk Diamonds Pvt. Ltd. &amp ...

Court : Delhi

Subject : Land Acquisition

Mr.Vinod Khanna and Mr.Hari Sharan Khanna on 20.6.2014 for the alleged commission of offences punishable under Sectionof the Customs Act, 1962 in connection with the recovery of gold bars weighing 5 Kgs valued at 1,24,22,475/- as per the tariff … trial, on a consideration of the response of the Delhi Police, the Delhi High Court Rules (Part-E) on Chapter 11 of Volume 3 which deals with the custody or the disposal of property sent by the police … trial has essentially to be in progress. Crl.M.C. Nos. 4316/2016 and 47Page 32 of 48 27. The inquiry in terms of Section 2(g) of the

Rajasthan Petro Synthetics Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(72)ELT603TriDel

of Customs held that the correct classification of the subject goods, namely, Polypropylene Dyed Chips would be under Chapter 32 and their sub-classification would be based on whether the pigments are organic or inorganic. On the same analogy … the assessment which had been finalised in the past could only be reviewed under Section 129D(2) of the Customs Act, 1962 and not by way of fresh adjudication proceedings, but curiously enough the Collector has not dealt with this

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … Services Tax Act, 2017 - ss.69, 70, 132 - Code of Criminal Procedure, 1973 - ss.4, 5, 50; Chapter XII - Constitution of India - Articles 246-A, 21 22(1), 32, 226 - Om Prakash case held that

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 … the said smuggled gold jewellery weighing about 8 Kgs by Flight No.SG 3241 on 19.03.2013 to Cochin to sell the same and the officers of

Strobel Industries Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2003)(152)ELT105Tri(Mum.)bai

on merits in their favour.7. As regards the time bar, it is seen that Section 27 of the Customs Act, 1962 provides for a time limit of 6 months from the date of payment of duty. At the same … under B/E No.9056 dated 24-7-86. The appraising officials of Bombay Custom House sought to classify the product under Chapter 32 though the appellants had imported similar items earlier under Chapter 38. The appellants submitted a detailed letter of

Kashi Conductors Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25 and 25(1)

Reported in : 1993LC129(Bombay); 1993(63)ELT42(Bom)

No. 210 of 1982 in exercise of its powers conferred under sub-section (1) of Section 25 of the Customs Act, 1962. The Government thereby exempted the raw materials and components required for manufacture of goods to be supplied to … Shri Bulchandani, briefly stated, are that the Import Export Policy AM 1982-83 dealing with the registered exporters in Chapter XVII in Para 128 emphasises the object to provide to the registered exporters by way of import replenishment

All India Glass Manufacturers

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Section 130-E, 22, 14, 12, 46, 17

Reported in : AIR1992SC705; (1992)94BOMLR887; 1991LC161(SC); 1991(55)ELT5(SC); JT1991(3)SC401; 1991(2)SCALE317; (1991)4SCC357; [1991]3SCR513

alleged inferior nature of goods was discovered after clearance.4. This appeal is filed under Section 130-E of the Customs Act, 1962 against the order of the Tribunal dated October 26, 1989.5. The question involved in the present appeal is … claim for refund of any duty shall be entertained except in accordance with the provisions of Section 27.13. Chapter VII of the Customs Act deals with the clearance of imported goods. The imported goods unloaded in a … 1981. The goods were cleared on payment of customs duty of Rs 32,15,904.21 from Bombay. The appellant on distribution of the goods to various members

SamsuddIn Sheikh Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1990)LC227Tri(Kol.)kata

from the neighbouring foreign territory, seized the goods as well as the vehicle under Section 110 of the Customs Act, 1962. During the follow up action, the premises of Rustam Biswas who was implicated by the appellant at Chandrapara, … these old readymade garments are not notified items either under Section 123 of the Customs Act or under Chapter-IVA of the Customs Act and, therefore, the initial burden is on the department to prove the same. That … & Central Excise, Chandigarh v. Shri Balkrishan, reported in 1987 (ii) ECR 325 (Cegat NRB)].Therefore, the contention of the learned JDR Shri P.C. Jain that

Mr. Syed Zakishrati, Md and M/S. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2001)(76)ECC708

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