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Pearl Enterprises Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

confiscate a consignment of rubber coated fabrics imported by the appellant from UAE under Section 111(m) of the Customs Act, 1962 (hereinafter referred to as "the Act), but allowed redemption thereof upon payment of a fine of Rs. 25,00,000/-. … upon payment of a fine of Rs. 25,00,000/-. The Commissioner also purported to classify the imported goods under Chapter Tariff Heading No. 4016 of the Customs Tariff instead of under Tariff Heading No.59069990 classified by the appellant … sampling it was observed that above 50% of consignment's hardness is over 45 shore hardness. Which is useless for the above stated purpose. So salvage

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

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

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

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

machine (capital goods) Gravi Mix Magruire WSB 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its Section 125, gave option to pay fine … to Nagpur Airport by the customs authorities at Mumbai. He has invited our attention to the provisions of Chapter VI relating to conveyance carrying imported goods. He submits that those provisions cast an obligation upon the carrier … and thereafter to the provisions to Section 7(a), Section 8(a) and Section 45 of the Act, to urge that until and unless there is a

Virbhadra Singh & Anr vs.enforcement Directorate & Anr

Court : Delhi

Subject : Land Acquisition

Act, 1923; Prevention of Food Adulteration Act, 1954 (since replaced by Food Safety and Standards Act, 2006); the Customs Act, 1962; Narcotics Drugs and Psychotropic Substances Act, 1985; Prevention of Corruption Act, 1988; Maharashtra Control of Organized Crime Act, … be a "non-cognizable" one, the procedure being regulated accordingly.42. The general procedural law (Cr.P.C.) makes detailed provisions in Chapter V, relating to "arrest of persons" , and aside from certain specific (or special) fact-situations leading to the … 46, with certain improvements or modifications in terms of Sections 44 and 45 PMLA, the remedies in the nature of appeal and revision being guided

M/s. Amritlakshmi Machine Works and Another Vs. The Commissioner of Cu ...

Court : Mumbai

Subject : Land Acquisition

four appeals (two by the partnership firm and two by its managing partner) under Section 130 of the Customs Act, 1962 (the Act) from a common order dated 7th May 2012 of the Customs, Excise Service Tax Appellate Tribunal … The scheme of the Act and FERA are entirely different. The Act unlike FERA is divided into different chapters and certain provisions/ sections of the Act, are made applicable only to a particular chapter. This chapterization is … unloaded but included in the record kept under sub-section (2) of section 45; (h) any dutiable or prohibited goods unloaded or attempted to be unloaded

Associated Forest Products (P) Ltd. Vs. Asstt. Collr. of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; ;Home Consumption Act - Section 46(1); ;Indian Tariff Act, 1934 - Section 2A; ;Customs Tariff Act, 1975 - Section 3; ;Constitution of India - Article 14

Reported in : 1992(59)ELT264(Cal)

Acts/Rules/Orders: Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; Home Consumption Act - Section 46(1); Indian Tariff … they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. Only the proper officer may clear the imported goods for home consumption after he is satisfied that … was again reduced to 10 per cent ad valorem by Notification No. 459/86-Cus.7. On or about 24th November, 1986, the petitioner paid the duty on

Collector of Customs Vs. Hico Products Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1984)(18)ELT645TriDel

alcohol in these cases was of 95% purity.3. In exercise of its powers under Section 131(3) of the Customs Act, 1962, the Central Government called for and examined the records relating to the proceedings leading to the impugned order. … to Chapter 29 of our tariff schedule, we find that all the 45 headings of the CCCN have been compressed into a single head ing … Assistant Collector rejected the claim on the basis that lauryl alcohol is a chemically defined alcohol falling under Chapter 29 and only crude fatty alcohols which are in a complex mixture are excluded from Chapter 29. The

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

having regard to the Scheme of Settlement, the Settlement Commission had absolutely no jurisdiction in the matter.10. The Customs Act, 1962 (the Act) was enacted to consolidate and amend the law relating to customs. Indisputably on import of goods, … Commission and the mode and manner in which appropriate order is to be passed thereupon, are governed by Chapter XIVA of the Act. With a view to enable the Settlement Commission to pass an order, an applicant

Rashed Abdullah Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Subject : Criminal

Reported in : 1977CriLJ1792

possession of liquors of foreign origin in contravention of the provisions of Chapter IV-A of the Customs Act, knowing or having reason to believe them … ORDERSambasiva Rao, J.1. The petitioner was convicted for the offence Under Section 135(1)(b) of the Customs Act and sentenced to undergo one year's rigorous imprisonment by the Eleventh Metropolitan Magistrate, Secunderabad. In appeal the Metropolitan … to be liable for confiscation and thereby committing an offence punishable Under Section 135(b) of the Customs Act, 1962.14. This description of the nature of offence is very clear and leaves no scope for ambiguity. It was … by two panchas searched the house of the revision petitioner and found 45 bottles of foreign liquor. They also seized from his possession cash of