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Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

technology decided to import 4 Web Fed High Speed Offset Rotary machine from three different parties.3. Under the Customs Act, 1962 ('Act' for short) the rates at which the duties are leviable on imported goods are specified in the … in denying the benefits of exemption Notification bearing No. 114/1980 and 113/1987 available to the goods falling under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 ('C.T.A.' for short) merely because the petitioners … petitioners, by Notification No. 114/80, the basic Customs duty in excess of 35% was exempted and by virtue of Notification No. 113/87, there was total

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 … 5.4.2005, reversed the finding recorded by the authorities below. Questions of Law:- 35.The present appeal was admitted and later on, additional questions were framed in

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

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 … cardboard containers. It is a Small Scale Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise Rules, 1944 so as to avail the MODVAT credit of the specified duties … MODVAT Credit of specified duties paid on the inputs amounting to Rs. 35,185.13. The tariff rate for the said containers of sub-heading 4819.12 of the

M.R. Tobacco Pvt. Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35; Limitation Act, 1963 - Sections 5 and 29(2)

Reported in : 2004(74)DRJ574; 2004(94)ECC373; 2004(178)ELT137(Del)

Bench of this Court on 13.02.2004. In the said case, the parallel provision of Section 128 of the Customs Act, 1962 came up for consideration. Several decisions of the Supreme Court were discussed. Those included - Collector of C.E. … than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within 'within sixty days' from the date of the communication to him … against the said order-in-original dated 17.05.2002 which was filed on 28.07.2002. Section 35 of the Central Excise Act, 1944 (hereinafter referred to as 'the said

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

power of adjudicating appeals arising from orders passed by Appellate Tribunals (constituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944). Hitherto before, the instant jurisdiction was vested with High Courts. The pointed … Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898 (5 of 1898).” By a deeming fiction of law, therefore, … Collectors of Central Excise. An executive-appellate remedy was provided for under Section 35 before the Commissioner (Appeals). (ii) The Board was vested with revisional jurisdiction.

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

has been raised with regard to the jurisdiction of the Settlement Commission constituted under Chapter XIV-A of the Customs Act, 1962. The Petitioners in the five Writ Petitions which have been filed by the Union of India representing the … and in fact terminated the services of the then Managing Director and voluntarily deposited an amount of Rs. 357.45 lakhs which was virtually the entire duty computed on the imports made from the three ports during the

Surbhit Impex P. Ltd. and Another Vs. Commissioner of Customs (Ep), Mu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

same under Rule 6 of the said rules; (iii) to confiscate the goods under Section 111(m) of the Customs Act, 1962; and (iv) penal action on the appellant under Section 112(a) of the Customs Act and also on the … was of the view that since there is a mention of ‘pile’, the product would merit classification under Chapter 58. Therefore, they sent the samples once again for retesting to the textile committee seeking clarification and to

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

thereafter came to the conclusion that the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, … necessary safeguards against arbitrary search, seizure and arrest, or else it would fall foul of the fundamental rights chapter of the Constitution. He argued that the NDPS Act was penal in nature, and contained regulatory provisions as … such as blood, semen and hair samples, since the test subject's physiological 35 responses are directly correlated to mental faculties. Through lie detection or gauging

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

impressions or copies per hour with DCP Platen under Clauses (d) and (m) of Section 111 of the Customs Act, 1962, imposing a fine in lieu of confiscation of Rs. 60,00,000/- and determination the classification of the machine under … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of … Speed Letter and Off-Set Rotary Printing Machine having out-put of more than 35,000 composite impressions or copies per hour with DCP Platen under Clauses (d)

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Section 19 of the 2002 Act, are equally stringent and of higher 534 Ed.: Section 104 of the Customs Act, 1962. 367 standard. Those safeguards ensure that the authorised officers do not act arbitrarily, but make them accountable for … manner which may result in frustrating any proceedings relating to confiscation of such proceeds of crime under this Chapter, he may, by order in writing, provisionally attach such property for a period not exceeding one hundred and … R.S. Seth 523 Supra at Footnote No.416 524 Supra at Footnote No.424 350 Gopikrishan Agarwal vs. R.N. Sen, Assistant Collector of Customs & Ors.525, dealing