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Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

impressions or copies per hour with DCP Platen under Clauses (d) and (m) of Section 111 of the Customs Act, 1962, imposing a fine in lieu of confiscation of Rs. 60,00,000/- and determination the classification of the machine under … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of … has been given in the bill of entry which appears on page 41 of the paper book. It is an admitted fact by both the

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 … 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 conferred

Bbs Pens (India) Pvt. Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2002)(142)ELT435Tri(Bang.)

issued under Import and Exports (Control) Act, 1947. It was deemed to be issued under Section 11 of Customs Act, 1962 by of Section 3(2) of Imports and Exports (Control) Act, 1947. The goods were therefore, deemed to be … and the benefit of Notfn. 203/92 was not available. Duty of Rs. 41,01,588/- was determined under Section 28(1) of the Customs Act, 1962. (g) BBS … same and exported the pens by describing them as 'Writing Instrument' as at SI. No. 15 of the Chapter 'Plastics' in the Handbook of Procedures (Vol. 2) in the applications made to the licencing authorities at Bangalore

Pride Foramer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 6, 6(6), 7 and 7(7); Customs Act, 1962 - Sections 2(21), 12, 14, 15, 53, 54, 57, 86(2) and 87; Constitution of India - Articles 1(3), 51 and 297; ;General Clauses Act, 1897 - Sections 3(28)

Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

Delhi had published the Gazette of India extraordinary dated 1st December, 1997 notifying that the extensions of the Customs Act, 1962 and the Customs Tariff Act, 1975 to the designated areas in the Continental Shelf and Exclusive Economic Zone … transit State. CONSIDERATION/FINDINGS27. The Customs Act is an Act to consolidate and amend the law relating to customs. Chapter V thereof deals with levy of and exemption from customs duty. Section 12 is the charging section. Under … to petitioner. - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. No. 2/1974]. Section 41: [ Swatanter Kumar, CJ, Smt Ranjana Desai & D.B. Bhosale, JJ] Arrest

Asraful Hoda Vs. Arun Sahoo and anr.

Court : Kolkata

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 205, 244, 245, 245(3), 246(1), 317 and 482; ;Customs Act, 1962 - Sections 11, 11(1), 135A, 132 and 135(1); ;Wild Life (Protection) Act, 1972; ;Imports and Exports (Control) Act, 1947 - Sections 3 and 3(2); ;Economic Offences (Inapplicability of Limitation) Act, 1974; ;Constitution of India - Articles 21, 226 and 227

Reported in : 2006(2)CHN448

respectively praying for quashing the proceeding of Case No. C-333/81 under Sections 135A, 132 and 135(1)(a) of the Customs Act, 1962, pending in the Court of learned Chief Judicial Magistrate, 24-Parganas (South), Alipore.2. O.P. No. 1 filed a complaint … (1) SCC 475. Mr. Mukherjee on drawing Court's attention to Entry 05.15 which deals with 'dead animals' and, Chapter 41 of the Imports (Control) Order, 1955 which deals with 'Raw hides and skins', next contended that had export

Ranjeet Sanghvi Carrying on Business in the Name and Style of Sanghvi ...

Court : Mumbai

Subject : Customs

Acts : Foreign Trade (Development and Regulation) Act, 1992 - Sections 3 and 108; Customs Act, 1962 - Sections 5, 11, 111 and 112

Reported in : 2009(111)BomLR3162; 2009(168)LC17(Bombay); 2009(241)ELT161(Bom)

is violated, provisions of Section 111(o) of the Customs Act would be attracted. As per paragraph 41 of Chapter V of the Hand-Book of procedure for Export and Import Policy for the period 1996-97, second-hand capital goods … and Import Policy for the period 1996-97 and thus, they had violated provisions of Section 111 of the Customs Act, 1962. In the result, they were held guilty under Section 112(a) and Section 112(b) of the Customs Act, 1962.

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

Diastar Jewellery Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

the Gold Control Rules, were seized under the reasonable belief that they were liable to confiscation under the Customs Act, 1962. The Commissioner (Airport) allowed provisional release of the diamonds on a bond with deposit of Rs. 10 lakhs … No. 177/94-Cus and also of the EXIM Policy 1997-2002, more particularly with reference to the provisions contained in Chapters 7 & 9 of the EXIM Policy and Handbook of Procedures. It was only because of the said

SamsuddIn Sheikh Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1990)LC227Tri(Kol.)kata

from the neighbouring foreign territory, seized the goods as well as the vehicle under Section 110 of the Customs Act, 1962. During the follow up action, the premises of Rustam Biswas who was implicated by the appellant at Chandrapara, … these old readymade garments are not notified items either under Section 123 of the Customs Act or under Chapter-IVA of the Customs Act and, therefore, the initial burden is on the department to prove the same. That

Tofan Singh Vs. The State Of Tamil Nadu

Court : Supreme Court of India

Subject : Right to Information

thereafter came to the conclusion that the NDPS Act, being a penal statute, is in contradistinction to the Customs Act, 1962 and the Central Excise Act, 1944, whose dominant object is 2 to protect the revenue of the State, … necessary safeguards against arbitrary search, seizure and arrest, or else it would fall foul of the fundamental rights chapter of the Constitution. He argued that the NDPS Act was penal in nature, and contained regulatory provisions as … it is made applicable with necessary modifications. According to Shri Jain, section 41(2) and section 42 of the NDPS Act refer to a ‘First Information