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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 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 … No. 3 was at the wheel of the car and accused No. 4 was sitting by his side. On searching the car, the officers found

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 … Otmar's case 1981 Cri LJ 208 are not in consonance with Section 46, Criminal P.C. and the view taken by a Full Bench of this

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 … Chapter 39 of the Customs Tariff Act, 1975 instead of assessing the same- as Synthetic Rubber under Chapter 40 of the said Act. The petitioners, however, got the disputed consignments released from the Customs authorities under two

Rajasthan Petro Synthetics Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(72)ELT603TriDel

the assessment which had been finalised in the past could only be reviewed under Section 129D(2) of the Customs Act, 1962 and not by way of fresh adjudication proceedings, but curiously enough the Collector has not dealt with this … of Customs held that the correct classification of the subject goods, namely, Polypropylene Dyed Chips would be under Chapter 32 and their sub-classification would be based on whether the pigments are organic or inorganic. On the same … were permissible for import under the OGL in terms of Sr. No. 464, List 8 Part II of Appendix 6 of 1989-91 Import Policy Book.

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 … No. 3 at Annexure C, letter dated 8-7-2008 of the respondent No. 4 at Annexure P and letter dated 9-7-2008 at Annexure R, in each

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(42)ECC243

come to a correct conclusion, it is necessary to set out the history of the legislation briefly. The Customs Act, 1962 (Act 52 of 1962) was enacted to consolidate and amend the law relating to Customs. Before that the … the main features of the new first schedule are as follows:(i) The Harmonized System of nomenclature comprising 97 Chapters along with its general interpretative rules, Section Notes, Chapter Notes and sub-heading Notes has been totally adopted;(ii) The … force in the case of goods entered for home consumption under Section 46 on the date on which a bill of entry in respect of

M.A. Rangaswami and ors. Vs. AmIn Chand Payarelal Firm, Bombay

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(25), 2(33), 11, 11(1), 111, 112 and 125; Imports (Control) Order, 1955; Imports and Exports (Control) Act, 1947 - Sections 3, 3(1), 3(2), 3(3), 4A and 5; Indian Partnership Act; Sea Customs Act, 1878 - Sections 19, 167 and 167(8); Imports and Exports (Control) Amendment Ordinance, 1975; Imports and Exports (Control) (Amendment) Act, 1976

Reported in : AIR1979Bom130; (1978)80BOMLR250

we may briefly indicate the statutory provisions under which action of confiscation and imposition of penalty was taken.10. Chapter XIV of the Customs Act. 1962, deals with confiscation of goods and conveyances and imposition of penalties, We … calling upon the petitioners to explain why these goods should not be confiscated under section 111 of the Customs Act, 1962, read with section 3 (2) of the Imports and Exports (Control) Act, 1947, (as amended), and why action … appeal is from the decision of Lentin J. in Misc. Petition No. 406 of 1969. By the impugned decision the learned trial Judge allowed the

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … Services Tax Act, 2017 - ss.69, 70, 132 - Code of Criminal Procedure, 1973 - ss.4, 5, 50; Chapter XII - Constitution of India - Articles 246-A, 21 22(1), 32, 226 - Om Prakash case held that

Collector of Customs Vs. Sarabhai International

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1990)LC361Tri(Delhi)

of 4 bills of entry for home consumption should be deemed to be under Section 68 of the Customs Act, 1962 and therefore, for the purposes of assessment Section 15(1) (b) would apply. This argument was sought to be … General Warehousng Bond No. 85 dated 15-12-1984 refers to Section 59 of the Customs Act which occurs in Chapter IV of the said Act pertaining to warehousing and it is referred to as warehousing bond. Therefore, for

D.R. Enterprises Ltd. Vs. Ac Customs and ors.

Court : Mumbai

Subject : Customs

Reported in : 2002(103)LC495(Bombay); 2002(147)ELT3(Bom)

and Offset rotary printing machines having output of more than 35,000 composite impressions or copies per hour.3. The Customs Act 1962 is an Act to consolidate and amend the law relating to the customs. Chapter-V thereof deals with levy … which covered Web-fed printing machines having an output of more than 35,000 copies per hour.2.2. The relevant Clause 45 of the Import Policy reads as under:45. Import of Printing Machinery.(1) Printing Machinery listed in Appendix I Part-B