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Malabar Diamond Gallery Pvt. Ltd. Vs. The Additional Director General ...

Court : Chennai

Subject : Land Acquisition

have been complied with." He further submitted that import of gold is not prohibited. He further submitted that Chapter IV of the Customs Act, 1962 deals with prohibitions on importation and exportation of goods. According to him, … also contended that the request to provisionally release the seized goods in terms of Section 110-A of the Customs Act, 1962 was not considered, despite appellant's assurance that they would cooperate in the investigation and therefore, they were constrained … dated 22.12.1997, learned counsel for the appellant submitted that as per schedule 4A to the said notification, gold in all forms, including bulliion, ingot, coin,

Gunwant Lal Godawat Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1998)(99)ELT332TriDel

notified goods are found liable to confiscation on account of violation of one or the other provisions of Chapter 4A of the Customs Act, 1962, it does not follow that the same category of goods are also smuggled … was on the Department to prove that the goods were imported into India during the currency of the Customs Act, 1962. The ld. Counsel submitted that no evidence has been brought on record to show that the Department had

Mohan Kumar Chhabra Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1996)(88)ELT49TriDel

Section 11(b) and, therefore, the appellant was required to perform the functions prescribed in Chapter 4A of the Customs Act, 1962. Not following all these instructions would render such goods to confiscation under the provisions of Section 111(p). The

Riddhisiddhi Bullions Limited and Others Vs. Union of India, through C ...

Court : Mumbai

Subject : Education

As per section 2(e) of the Foreign Trade (Development and Regulation) Act, 1992, and section 2(23) of the Customs Act, 1962, the import in relation to goods means goods brought to India by land, sea or air. The import … to Mr. Chagla, for understanding the controversy. Mr. Chagla has also placed before us the Transitional Arrangements in Chapter 1A of the Foreign Trade Policy 2009-2014 Part 1 clause 1.4 to submit that on account of the … this enables the petitioners to import precious metals in terms of paragraph 4A.4 of the Foreign Trade Policy. The Nominated Agency certificate (for short âNACâ?)

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

the shipping bill or bill of export as referred to in Sub-section (1) of Section 50 of the Customs Act, 1962 (52 of 1962), shall, for the purposes of this section, be deemed to be the sale proceeds thereof(3) … Trade Classification (which follows the HSN system for classification) 'cinematographic items and tapes' have been termed as 'goods' Chapter 37 specifically provides for the heading 'cinematographic and photographic goods'(G) That transfer of exhibition rights of a film

M/s. Sevantilal and Sons and Another Vs. The Union of India and Others

Court : Mumbai

Subject : Service Tax

Writ Petition. 18. Mr. Sridharan has submitted that there is no power either under section 25 of the Customs Act, 1962 or section 5 of the Foreign Trade (Development and Regulation) Act, 1993 to amend either the notification or … are imported against an authorization or transferability on or after 18th April, 2013 by the Regional Authority. 6. Chapter 4 of the Foreign Trade Policy and Handbook of Procedures, 2009-14 (17th Edition 2012) contains provisions of Duty … items in gems and jewellery sector value addition as prescribed under paragraph 4A.2.1 of HBP v1. Shall apply. Similarly, for items where a higher value

Asianet Digital Network Private Ltd. vs Union of India,

Court : Kerala

be noted that in Canon India Pvt. Ltd the show cause notice was-39-issued under Section 28(4) of the Customs Act 1962 for recovery of duties allegedly not levied or paid when the goods have been cleared for import by … The officers of the Directorate General of Central Excise Intelligence have been conferred with all the powers under Chapter V of the Finance Act 1994 and the Rules made thereunder throughout the territory of India. The 2nd … perused the records. Discussion:25. In the exercise of powers conferred under Section 4Aof the Cable Television Networks (Regulation) Act 1995 the Digital Addressable System (DAS)

Asianet Digital Network Private Ltdrepresented by Its Assistant Vice P ...

Court : Kerala

be noted that in Canon India Pvt. Ltd the show cause notice was-39-issued under Section 28(4) of the Customs Act 1962 for recovery of duties allegedly not levied or paid when the goods have been cleared for import by … The officers of the Directorate General of Central Excise Intelligence have been conferred with all the powers under Chapter V of the Finance Act 1994 and the Rules made thereunder throughout the territory of India. The 2nd … perused the records. Discussion:25. In the exercise of powers conferred under Section 4Aof the Cable Television Networks (Regulation) Act 1995 the Digital Addressable System (DAS)

Dass Photo Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1988)LC179Tri(Delhi)

3 and 4A of the Imports and Exports (Control) Act, 1944 (ii) provisions of Chapter IV-A of the Customs Act, 1962 and the Rules made thereunder, (iii) Baggage (Condition of Exemption) Rules, 1975 and (iv) ITC Public Notice No.

Choice Trading Corpn. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1995)54ITD216(Coch.)

freight or insurance attributable to transport of goods or merchandise beyond the customs station as defined in the Customs Act, 1962. There was also no need to exclude any sum received by way of cash assistance or other export … of the assessee that there should be a sale in order to constitute "turnover". Section 80HHC falls under Chapter VI-A but the overall restrictions are to be found in Section 80AB which begins with a non obstante