Advanced Search Results

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 … been overlooked. He submitted that the violation of Sections 33, 34 and 36 of the Customs Act, if any, is not by the petitioners but

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 … should have been classified under heading '29.36' of the tariff?" Statutory Provisions:- 36.Respondent's counsel pleaded that goods imported from Nepal to India were poultry feed

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

amount be paid forthwith.c) I hold that the goods are liable to confiscation under Section 111 of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation.d) I impose under Section 112 of … of the Commissioner holding that the goods were liable to payment of custom duty and not covered by Chapter Heading 4901. Two appeals were filed by Mr. Chand Seth, Chairman-cum-Managing Director and Mr. Arun Gupta, Director against … Government of India in the Ministry of finance (Department of Revenue) No. 36/93 - Customs, dated the 28th February, 1993, the Central Government, being satisfied

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 … attracting levy of Export Duty under the provisions of the said Act. 36.10 The aforesaid provisions clearly establish the legislative intention recorded in the Statement

Raj Laminates (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1992)(61)ELT132TriDel

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

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 … under section 173 of the CrPC to the Special Court under section 36A(1)(d) of the NDPS Act. According to the learned Senior Advocate, section 67

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

7 (PandH), it was held in the context of the power of search under Section 105 of the Customs Act 1962 which is similar to Section 82 of the FA that: "while existence power of seizure may be justified … or 'collusion' or 'wilful misstatement' or 'suppression of facts' or 'contravention of any of the provisions of this Chapter or of the rules made thereunder with an intent to evade payment of service tax'. (vii) While the … mobile phone of Mr. Singh. Affidavit of the counsel of the Petitioner 36. An affidavit dated 16th May 2016 has been filed by Mr. Rajveer

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 … time of confiscation of the goods may Crl.M.C. Nos. 4316/2016 and 47Page 36 of 48 impose a fine in lieu of confiscation as the officer

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 … and circumstances and the nature of the accusation contained in the complaint. 36. As against this Mr. Porus Mehta, who appear for some of the

Roshan Beevi and ors. Vs. Joint Secretary to Government of Tamil Nadu ...

Court : Chennai

Subject : CriminalCustoms

Acts : Constitution of India - Articles 20(3), 21, 22, 22(2) and 226; Indian Penal Code (IPC), 1860 - Sections 99, 193, 225, 228, 241, 339 and 342; Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 36(1), 43, 45, 45(1), 46, 160(1), 164, 167(1), 438 and 439; Evidence Act - Sections 24, 25, 26 and 27

Reported in : 1984(15)ELT289(Mad)

allied provisions of the Customs Act, 1962, as well as the various Provisions relating to arrest coming under Chapter IV, Cr.P.C., and submitted that the moment the personal liberty of a person and the freedom of his … (2) Are the terms 'custody' and 'arrest' synonymous (3) Are the customs officials vested with powers under the Customs Act, 1962 to detain any person for any period and at any place for the purpose of an inquiry, interrogation … cases which has led to the constitution of this Full Bench. Section 36(1), Cr.P.C. under the heading 'arrest how made' coming, under Chapter 5 with