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Raja Radio Co., Bombay Vs. Collector of Customs, Bombay

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1995(77)ELT251(SC); JT1995(4)SC200; 1995(3)SCALE113; 1995Supp(3)SCC568; [1995]3SCR1037

whether Class E and other high temperature resisting material could be subjected to duty under Chapter 39 or Chapter 48 of the Schedule of Customs Act. The controversy has been subject matter of three decisions by the Tribunal, … of 1.8.78 read 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

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 … 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) of

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

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 … case involves the determination of nexus between the imported and exported goods. 48. The other Case Law reported in 1992(58) ELT 248 (Tribunal) in the

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 … 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 bearing No.DL-1CQ-7525 containing

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

valorem. 24/81-Cus. dt. 1.3.1981. In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of … to be paid on goods imported, at the rate specified under the Customs Tariff Act, 1975 unless exempted. Chapter 48.01/21 item 2 of the Indian Customs Tariff Act mentions the rate of duty as 40% ad valorem. The

Raj Laminates (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1992)(61)ELT132TriDel

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

M/S. Millipore India Pvt. Ltd., Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2001)(77)ECC384

cause as to why- a) The "Inventory filter material" valued at Rs. 9,68,178/- seized under section 111(m) of Customs Act 1962 and duty on differential value amounting to Rs. 3,20,077 - should not be demanded on these goods under … was required to rule out the possibility of classification of entities made form Cellulose to be classified under Chapter 48 as Cellulose Waddring Sheets. The matter which appears to be of classification, therefore requires to be redetermined under

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

of Money-Laundering Act, 2002 (Sections 17-19); the Narcotic Drugs and Psychotropic Substances Act, 1985 (Sections 41-42) and the Customs Act, 1962 (Chapter13) which allow for search, seizure or even arrest, and thereby provide access to personal information also bear … there are directions prohibiting manipulation and fraudulent practices but the Act contains penal provisions for such violations in Chapter VII of the Regulations. The enrolment agencies are empanelled by the Authority. They are given an enrolling agency … Principles of State Policy inter alia Articles 38,39, 41, 43, 47 and 48.254) It was further argued that Section 7 is not a restriction at

Hari Chand Etc Vs. State

Court : Delhi

Subject : CustomsCriminal

Acts : Evidence Act, 1872 - Sections 10, 25, 30 and 135; Customs Act, 1962 - Sections 108; Code of Criminal Procedure (CrPC) , 1973 - Sections 204(1A) and 561A

Reported in : 1977CriLJ262; ILR1974Delhi706

J. observed that the said sections are 'modelled on the analogy of sections 107 and 108 of the Customs Act, 1962. Chapter Xiii of the Customs is entitled 'Searches, Seizure and Arrest'. Sections 107 and 108 are contained there under. … be excluded from consideration. Kanwar Krishan in his statement had admitted having sold smuggled gold valuing about Rs. 48 lacs during the period January to June 1964 through various brokers whose names are mentioned in their account