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Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule … satisfied that it is necessary in the public interest so to do hereby exempts wood pulp falling within Chapter 47 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for

Pck Buderus (India) Tool Vs. Commissioner of Customs, Chennai

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

Subject : MRTP

Reported in : (2002)(149)ELT94Tri(Chennai)

the goods on payment of fine of Rs. 85,000/- (Eighty Five Thousand only) under Section 125 of the Customs Act, 1962. iii) I impose a penalty of Rs. 10,000/- (Rs. Ten Thousands only) of M/s. PCK Buderus (India) Tool … product." 2.2) the item of import namely alloy steel bars satisfy the chemical composition criteria laid down in chapter 72 of customs tariff and consequently fulfill the technical characteristic condition in the sense that export product were … from M/s. SAIL, the importer submitted a copy of Tariff advice No. 47/76 which states blocks of steel answering a description of bars/rods of customs

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 … under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers conferred by Sub-section (1)

Sva Udyog Viniyog Limited Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(33), 46, 47, 111 and 112

Reported in : 1991(52)ELT212(Bom)

should not be taken against them and the goods confiscated under Section 112 and Section 111(d) of the Customs Act, 1962. The Petitioners, by their letter dated 7-7-1988, replied to the said Show Cause Notices. In the said reply, … Shri Taleyarkhan will not help his case for the reason that groundnut and rapeseeds have been covered under Chapter 12, clause 1202.10 and clause 1205.00 of the First Schedule of the Customs Tariff Act, 1975. Almonds, however, … the learned Single Judge was pleased to state :-'The effect of Section 47 read with Section 2(33) is that once licence is granted the proper

Directorate of Revenue Intelligence vs.m/s Prk Diamonds Pvt. Ltd. &amp ...

Court : Delhi

Subject : Land Acquisition

Mr.Vinod Khanna and Mr.Hari Sharan Khanna on 20.6.2014 for the alleged commission of offences punishable under Sectionof the Customs Act, 1962 in connection with the recovery of gold bars weighing 5 Kgs valued at 1,24,22,475/- as per the tariff … trial, on a consideration of the response of the Delhi Police, the Delhi High Court Rules (Part-E) on Chapter 11 of Volume 3 which deals with the custody or the disposal of property sent by the police … petitions a common order dated 31.8.2016 of the Crl.M.C. Nos. 4316/2016 and 47Page 1 of 48 learned Chief Metropolitan Magistrate vide which a Mercedes car

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 … J. I avoid repetition and proceed to deal with the legal issues. 47. In the context in hand, the parties have confined their submissions principally

Collector of Customs and Central Excise, West Bengal and ors. Vs. Hind ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 40, 47, 110(2) and 124; ;Evidence Act, 1872 - Section 115; ;Limitation Act, 1963 - Section 3; ;Foreign Exchange Regulation Act - Section 19; ;Imports and Exports (Control) Act, 1947 - Section 3

Reported in : AIR1975Cal368,79CWN648,1979(4)ELT313(Cal)

was made absolute in part to the extent indicated above.22. Appeal No. 47 of 1973 by the Collector of Customs and Central Excise, West Bengal … 1969 the Customs Authorities effected a seizure of 9 drums of primary nickel under Section 110 of the Customs Act, 1962.5. Between October 15, 1969 and November 29, 1969 on diverse dates the Enforcement Directorate served notice under Section … etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person--(a) is given a notice in writing informing him of

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

Customs Tariff Act, 1975.By a notification issued on 9-9-1980, in exercise of power under Section 25(1) of the Customs Act, 1962 Government had exempted aluminium ingots from the whole of the basic duty. Another notification had also been issued … out to be the importer.'Sub-section (27) defines India to include the territorial waters of India. Section 12 in Chapter V of the Act, dealing with 'levy of, and exemption from customs duties', reads :-'12. Dutiable goods.-(1) Except … presentation shall be at any time after delivery of import manifest. Section 47 contemplates an order permitting clearance, after the officer is satisfied that import

Collectors of Customs Vs. J.K. Batteries and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(20)ELT89TriDel

Government of India issued a show cause notice dated 5-9-1981 to J.K. Batteries under Section 131(3) of the Customs Act, 1962.2. The dispute involved in the other Appeal No. 578/82-C is similar.M/s. Union Carbide, Calcutta imported Battery Grade Manganese … ore containing 84.7% of manganese dioxide (MnO2). The Assistant Collector did not accept the importers' claim. He invoked Chapter note 2 to Chapter 26 of the C.T.A. 1975 and classified the goods under Heading No. 25.01/32(3) and

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

responsible for the misdeclaration. According to the respondents-appellants, the present summons dated 18-11-1991 under Section 108 of the Customs Act, 1962 by the 4th respondent herein is in connection with the investigation/inquiry of all the above mentioned imports that … exported goods, etc. and in particular with respect to searches, seizure and arrest of persons and goods in Chapter XIII thereof. Section 108 which falls in this Chapter, reads as follows :- '108. Power to summon persons … about the power to require production of the order made under Section 47 of the Act permitting clearance of the good and seizure of goods,