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Capstan Engineering Works Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Industries (Development and Regulation) Act, 1951 - Sections 10 and 11

Reported in : 2003(5)BomCR584

photographic colour paper, of width I metre or more and of length 600 metres or more, falling within Chapter 37 of the First Schedule to the Customs Tariff Act, 1973 (51 of the 1975), when imported into India, … 216/88, dated 7th July, 1988.-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

Capstan Engineering Works Vs. Union of India (Uoi)

Court : Mumbai

Subject : CustomsConstitution

Acts : Industries (Development and Regulation) Act, 1951; Constitution of India - Article 14

Reported in : 2003(161)ELT122(Bom)

photographic colour paper, of width 1 metre or more and of length 600 metres or more, falling within Chapter 37 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from … dated 7th July, .1988 -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

Alsa Marine and Harvests Ltd. Vs. Comm. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2003)(158)ELT741Tri(Bang.)

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

Commissioner of Customs, Chennai Vs. Pos Hyundai Steel Mfg.

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

Subject : Land Acquisition

Reported in : (2002)(81)ECC156

the Commissioner in the impugned order as noted.The Revenue contend in this appeal that Section 46(1) of the Customs Act, 1962 stipulates presentation of Bill of Entry in the prescribed format before the proper officer for clearance of goods … followed in the import section in admitting the bill of entry, (especially during the budget period) exists in Chapter III of the Departmental Manual "Noting of Customs documents in the manifests" of the departmental manual. But Commissioner … v. Associated Forest Products Pvt. Ltd. as reported in [2000 (115) E.L.T. 37 (S.C.)]. It is further stated that mere acknowledgement of a document by

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

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 … mentioned in the complaint that by Ministry of Finance Notification No. G.S.R. 37 dated 3-1-1969 the Central Government had declared silver bullion to be specified

Liberty India Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 28, 33B, 80AB, 80HH, 80I, 80IA, 80IA(4), 80IA(5), (7) to (12), 80IB, 80IB(1), 80IB(2), 80IB(3) to (11A), 80IB(13) and 260A; Central Excise Act, 1944 - Sections 37 and 37(2); Customs Act, 1962 - Sections 75 and 75(2); Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; Foreign Trade (Development and Regulation) Act, 1992 - Sections 5

Reported in : 2009AIRSCW6721; (2009)225CTR(SC)233; 2009(169)LC1(SC); 2009(241)ELT326(SC); [2009]317ITR218(SC); JT2009(11)SC571; 2009(12)SCALE61; (2009)9SCC328; [2009]183TAXMAN349(SC); 2009(8)LC3913(SC)

paid stood refunded under Section 37(2)(xvia) of the Central Excise Act, 1944 and under Section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.8. On the nature of DEPB it … total income.80-AB. Where any deduction is required to be made or allowed under any section included in this Chapter under the heading 'C.- Deductions in respect of certain incomes' in respect of any income of the nature

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 … importation was proper and legal keeping in view the Notification dated 12.4.2002. 37.On the other hand, department has taken contrary view and stated that the

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

the shipping bill or bill of export as referred to in Sub-section (1) of Section 50 of the Customs Act, 1962 (52 of 1962), shall, for the purposes of this section, be deemed to be the sale proceeds thereof(3) … Trade Classification (which follows the HSN system for classification) 'cinematographic items and tapes' have been termed as 'goods' Chapter 37 specifically provides for the heading 'cinematographic and photographic goods'(G) That transfer of exhibition rights of a film constitute

Collector of Customs Vs. Bharat Vijay Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1986)(8)ECC23

like this : - 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 … order by the Asstt. Collector but the Appellate Collector directed their assessment under heading 90.01 or 90.02 or Chapter 37 depending on whether they were made of glass of films. He furthermore gave concession under notification No. 112/77-Cus.18.