Advanced Search Results

Shrijee Sales Corporation and anr. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975;

Reported in : 1997(89)ELT452(SC); JT1996(11)SC648; 1997(1)SCALE117; (1997)3SCC398; [1996]Supp10SCR888

By the first Notification No. 66 the Government gave exemption to imports of polyvinyl resins (PVC) falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 from the duty of customs leviable thereon specified … No. 66 is as under:In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification of Government of India in the Ministry of Finance,

National Insulated Cable Co. Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Section 17; ;Customs Tariff Rules - Rule 4

Reported in : 1987(12)ECC407,1987(28)ELT248(Cal)

Chapter 40 as Synthetic Rubber as claimed by the petitioners.7. Now, in terms of Section 17 of the Customs Act, 1962, assessment of duty is required to be made after examination and testing of the imported commodity. As a … Resin and not Synthetic Rubber as claimed by the petitioners and demanded Customs duty at higher rates under Chapter 39 of the Customs Tariff Act, 1975 instead of assessing the same- as Synthetic Rubber under Chapter 40 of

Malabar Diamond Gallery Pvt. Ltd. Vs. The Additional Director General ...

Court : Chennai

Subject : Land Acquisition

have been complied with." He further submitted that import of gold is not prohibited. He further submitted that Chapter IV of the Customs Act, 1962 deals with prohibitions on importation and exportation of goods. According to him, … also contended that the request to provisionally release the seized goods in terms of Section 110-A of the Customs Act, 1962 was not considered, despite appellant's assurance that they would cooperate in the investigation and therefore, they were constrained … goods are permitted to be imported or exported have been complied with. 39. Positively, prohibited goods are defined, as goods, import or export of which,

Feno Plast Pvt. Ltd. and anr. Vs. Union of India and anr.

Court : Andhra Pradesh

Subject : Customs

Acts : Constitution of India - Article 229; Customs Act, 1962 - Sections 25 and 25(1); Customs Tariff Act, 1975

Reported in : 1984(17)ELT97(AP)

that it is necessary in the public interest so to do, hereby exempts polyvinyl chloride resins, falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from … 1. Section 25 of the Customs Act, 1962 empowers the Central Government, if it is satisfied that it is necessary in the public interest so to

Raja Radio Co., Bombay Vs. Collector of Customs, Bombay

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1995(77)ELT251(SC); JT1995(4)SC200; 1995(3)SCALE113; 1995Supp(3)SCC568; [1995]3SCR1037

the dispute is whether Class E and other high temperature resisting material could be subjected to duty under Chapter 39 or Chapter 48 of the Schedule of Customs Act. The controversy has been subject matter of three decisions … of 1.8.78 read as under: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

Decor India and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1987)(12)LC1150Tri(Delhi)

amount of fine in lieu of confiscation of goods; that the goods were also assessed to duty under Chapter 39 of CTA and c.v.d. was charged under 15A GET; and that it was only after the Bombay Customs … and 304 pcs of Acrylic Pile Rugs. The same were seized on 19-2-19S6 under Section 110 of the Customs Act, 1962. Statements of the partners were also recorded. After the usual investigation, Dy. Director (Inv), Directorate of Revenue Intelligence

Silfer Enterprises and anr. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1988)(18)LC577Tri(Delhi)

Silfer Enterprises as to why the aforesaid consignment should not be confiscated under Section 111(d) of the Indian Customs Act, 1962 and also why the impugned goods should not be confiscated under Section 111(m) of the Customs Act 1962 … covers only permissible spares and not non-permissible spares (banned spares) as is clear from the plain reading of chapter 9 of Import Policy AM 1983-84. In this chapter a clear distinction has been made between permissible and

Plastic Processors Vs. Union of India (Uoi)

Court : Delhi

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Constitution of India - Article 226

Reported in : 2000(72)ECC588; 2002(143)ELT521(Del)

outside India. Accordingly special provisions have been made in Central Excise Act, 1944 (in short the Act) and Customs Act, 1962 (in short Customs Act), amongst these special provisions is the first proviso to Section 3(1) of the Act.3. … dispute that petitioners are engaged in reprocessing imported plastic scraps and out of it the goods falling under Chapter 39.01 to 39.14 are produced. The circular proceeds on the basis that if processing is not done in

Bharat Cottage Industries Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975

Reported in : 1992(59)ELT30(Bom)

petitioners filed bills of entries for home consumption. The rate of duty prescribed under Heading No. 39.01/06 of Chapter 39 of the Customs Tariff Act, 1975 in 100%. The Central Government in exercise of the powers conferred by … 100%. The Central Government in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 published an exemption notification dated August 2, 1976, inter alia, providing that the goods specified in column (2)

New Plastomers India Ltd. Vs. Collector of Customs (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1992)(41)LC483Tri(Delhi)

plastics and articles thereof. In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Govt. of India in the Ministry of … has held that the preamble to the notification states that the exemption is given for goods falling under chapter 39. He observes that in order to find out which of the goods fall under chapter 39, the reading