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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 … part thereof reads as under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers

Garden Silk Mills Ltd. Vs. Collector of Customs, Bombay

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975

Reported in : 1997(91)ELT263(SC); JT1997(10)SC703; (1997)9SCC699

6-8-1977 is 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 … were exempted by the terms of the notification which allowed exemption in respect of rubber blankets falling under Chapter 40 of the First Schedule when imported into India for use in the printing industry. The Assistant Collector held

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

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

is bound under the GATT.-In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act. 1962 (52 of 1962), read with Sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has, … do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry … ExciseArticle. duty. TariffItem--------------------------------------------------------------------(1) (2) (3) (4)-------------------------------------------------------------------... ...84.31. Machinary for making or finishing 40%cellulosic pulp, paper or paperboard84.66 (i) All items of : 40%(a) Machinery including

Collector of Customs Vs. Indian Cable Company

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1985)LC550Tri(Delhi)

setting up of this Tribuaa!, it was transferred to the Tribunal in terms of Section 131B of the Customs Act, 1962 to be disposed of as if it were an appeal filed before the Tribunal.2. The respondents imported two … it as a synthetic resin. Hypalon 40 did not satisfy the conditions laid down in Note 4 to Chapter 40 of the C.T.A., 1975 which defines "Synthetic Rubber". It was a polymerisation product and was more appropriately classifiable

M/S Sprint Rpg India Ltd. Vs. Commissioner of Customs-i, Delhi

Court : Supreme Court of India

Subject : Customs

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

Reported in : AIR2000SC749; 2000(67)ECC585; 2000LC735(SC); 2000(116)ELT6(SC); JT2000(1)SC371; 2000(1)SCALE300; (2000)2SCC486; [2000]1SCR332

equipments which reads 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 … production of records, but excluding products of Chapter 37. 8524.10 Gramophone records. 40% -Discs for laser reading systems; 8524.31 For reproducing phenomena other than sound … disk drive loaded with software. As per the department, custom duty on hard disk drive is leviable under Chapter Heading 84.71 at the rate of 25% and on a computer software it is at the rate of

Collr. of Customs Vs. National Insulated Cable Co. Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Section 17; ;Central Excise Rules, 1944 - Rule 4

Reported in : 1994(46)ECC101,1994(74)ELT568(Cal)

1962 [First Schedule to the Customs Tariff Act, 1975] instead of assessing the same as synthetic rubber under Chapter 40 of the said Act. The respondents got the disputed consignments released from the customs authorities under two different … and not synthetic rubber. The Customs authorities demanded customs duty at higher rates under chapter 39 of the Customs Act, 1962 [First Schedule to the Customs Tariff Act, 1975] instead of assessing the same as synthetic rubber under Chapter

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)

be congruent with that assessment which was for synthetic rubber.4. The learned counsel argued that Note 4(a) of Chapter 40 of the Customs Tariff excludes synthetic rubber unless they are unsaturated synthetic substances which can be irreversibly transformed … 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

Commnr. of Customs (imports), Mumbai Vs. Tullow India Operations Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 18, 25(1), 111, 112 and 151A; Customs Tariff Act, 1975 - Sections 3(1); Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 4 and 9

Reported in : AIR2006SC536; 2005(103)ECC209; 2005(189)ELT401(SC); JT2005(10)SC618; 2005(9)SCALE58; (2005)13SCC789

S.B. Sinha, J.1. Interpretation of notification issued in terms of sub-section (1) of Section 25 of the Customs Act, 1962 being General Exemption No. 121 is in question in these appeals which arise out of judgment and order … said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub- heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of

Digital Systems Vs. Commissioner of Customs

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

Subject : Land Acquisition

Reported in : (2002)LC20Tri(Chennai)

allowed the same to be redeemed on payment of fine of Rs. 7,00,000/- under Section lll(d) of the Customs Act, 1962, besides imposing penalty of Rs. 1,00,000/- on the appellants under Section 112 of the Customs Act.2. The brief … amply bring out the distinctive feature as compared to those ordinary electric lamp and light fitting classifiable under Chapter 94.05.40. argued the learned Consultant. The learned Consultant also relied upon the following decisions : (1) 1998 (102)