Advanced Search Results

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

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

machine (capital goods) Gravi Mix Magruire WSB 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its Section 125, gave option to pay fine … to Nagpur Airport by the customs authorities at Mumbai. He has invited our attention to the provisions of Chapter VI relating to conveyance carrying imported goods. He submits that those provisions cast an obligation upon the carrier … Act has been overlooked. He submitted that the violation of Sections 33, 34 and 36 of the Customs Act, if any, is not by the

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 … export duty and the basic objective of the levy would be defeated. 34. Having heard the learned Counsels appearing for the parties and having gone

The Superintendent of Customs and Central Excise, Nagercoil Vs. R. Sun ...

Court : Chennai

Subject : Criminal

Reported in : 1993CriLJ956; 1992(40)ECC327

1992 by the Superintendent of Central Excise and Customs, Customs Preventive Unit, Nagercoil under S. 11 of the Customs Act, 1962 read with S. 3(1) of the Imports and Exports Control Act, 1947 and investigation had been taken up. … the Customs Personnel, has the requisite power to entertain an application under any of the provisions adumbrated under Chapter XXXIV of the Code and order return of such goods to the person, from whom they were seized, … disposal of the seized goods in accordance with the provisions contained therein. 34. The concomitant and corollary consequence flowing from such a conclusion is that

Commissioner of Customs C.G.O. Vs. Sonam International Shop No.9

Court : Allahabad

Subject : Land Acquisition

1.Present first appeal from order, under Section 130 of Customs Act, 1962 (in short the Act), has been preferred against the impugned order dated 5.4.2005, passed by the Customs, Excise … Supplement" are different products and have different identity under the Customs Tariff, while the former is classifiable under Chapter 29, the latter is classifiable under Chapter 23. 18.Under Explanatory Note to HSN (Chapter 23), the characteristic feature … country origin goods were imported under the garb of poultry feed supplement. 34.Feeling aggrieved against the order of appellate authority, respondent approached the Tribunal and

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 Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

statement of law; whether officers of DRI are the proper officers for the purposes of s.28 of the Customs Act, 1962; whether the introduction of s.28(11) vide the Validation Act of 2011 which retrospectively validates the show cause notices … powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108.” 224 [2024] 12 S.C.R. Digital Supreme Court Reports 25. Section 4 relates to appointment … and 10694-10695 of 2024, R.P.(C) No. 155 of 2022 In C.A. No. 3411 of 2020, R.P.(C) No. 1289 of 2021 In C.A. No. 5053 of

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 … goods are liable to confiscation under this Crl.M.C. Nos. 4316/2016 and 47Page 34 of 48 Act, he may seize such goods: Provided that where it

The Commissioner of Customs (Preventive) Vs. Noble Asset Co. Ltd. and ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(27), 2(28), 2(34), 4, 4(1), 5, 6, 7(6), 7(9), 21, 28, 28(1), 28(2), 45, 108, 110, 122 and 124; Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; U.P. Sales Tax Act; Constitution (Fortieth Amendment) Act, 1976; State Reorgainsation Act, 1956 - Sections 8(1); Bombay Reorganisation Act, 1960 - Sections 3(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 2; Constitution of India - Articles 1, 1(2), 1(3) and 297

Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)

(EEZ), no such concurrent jurisdiction exists or has been conferred as seen from the notification issued under the Customs Act, 1962. The preliminary objection as to want of jurisdiction, therefore, was upheld. The other contentions were considered and disposed … seizure and adjudication. Referring to Section 122 of the Customs Act, it is submitted that every case under Chapter 14 dealing with confiscation of goods, etc., in which anything is liable to confiscation or any person is

Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

10,70,000/-, seized from the office premises of the said respondents, be not confiscated under Section 121 of the Customs Act, 1962, as made applicable to Central Excise by virtue of Notification 68/63-CE dated 4th May, 1963, as the said … be said to be no longer res integra.27. The provisions, relating to settlement of cases, are contained in Chapter V of the Act, comprising Sections 31 to 32P. Clause (c) of Section 31 defines ―case‖ as meaning … to 15th July, 2012, valued at ₹107,56,15,784/-, be not imposed under Section 34 of the Act, as the goods themselves were not available for confiscation,