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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 the Customs Act of 1962. By Ministry of Finance Notification G.S.R. 38 dated 3-1-1969 the Central Government had declared, inter alia, that the inland … 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

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 … of the matter.In CWT v. Ellis Bridge Gymkhana : [1998] 1 SCC 384, it is held that the rule of construction of a charging section

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 … Ltd. and Ors. v. Broach Borough Municipality & Ors. [1970] 1 SCR 388 : (1969) 2 SCC 283; Vivek Narayan v. Union of India [2023]

Collector of Customs Vs. Swastik Rubber Products Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1985)LC588Tri(Delhi)

from a notice F. No. 38O/25/8O-Cus. II issued in August 80 (no date) under Section 131(3) of the Customs Act, 1962 by the Government of India asking M/s. Swastik Rubber Products Limited, Pune, why the order of the Appellate … ended by saying that if Chapter 40 was thought not to be correct, he would advocate assessment under Chapter 38.6. We should record here that the learned counsel for Swastik made a preliminary objection before the arguments began

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 … 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 protest through their advocates on 19th September, 1986 and having no

Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Central Excise Act, 1944 - Section 9A, 13, 18, 19, 20, 21; Customs Act, 1962; Code of Criminal Procedure (CrPC), 1973 (Cr.P.C.) - Sections 2(a), 155, 436, 173; Evidence Act - Section 25

1. Two sets of matters have been heard together, one relating to the provisions of the Customs Act, 1962, and the other involving the provisions of the Central Excise Act, 1944, since the issue in both sets … 9 shall be deemed to be non-cognizable within the meaning of that Code. (2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Central Excise … three years and seven years depending on the facts, would be non-bailable. 38. In response to Mr. Rohatgi's submissions that since offences under Section 9A

M/S. Electron Textile Export (P) Ltd. Vs. Commissioner of Customs (imp ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

the confirmation of duty, imposition of redemption fine and penalties on the appellants under various provisions of the Customs Act, 1962. 2. On information that the importer was mis-declaring the classification of goods, investigations were made and during the … the description of the goods in the invoices was manipulated/fabricated with a view to classifying the goods under Chapter 38 instead of the correct Chapter 39. As the rate of duty under chapter 39 was higher, differential duty

Ramesh Khatnani Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1999)(110)ELT631TriDel

before the lower authorities that gold biscuits and foreign currencies were not notified under Chapter IVA of the Customs Act, 1962 and, therefore, the person possessing the same was not required to keep any documentary evidence on the licit

Advance Petrochemicals Ltd. Vs. Cc (Prev)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Customs

Reported in : (2007)(210)ELT685TriAhmd

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