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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

21 of the SEZ Rules, 2006, it was also clarified that the provisions of Section 12 of the Customs Act, 1962 were inapplicable for the purpose of levying export duty for the aforesaid movement of goods, as such movement … Section 2(27) to include the territorial waters of India. Mr. Champaneri further submitted that Section 12 contained in Chapter V of the said Act provides that except as otherwise provided in the said Act, or any other … the context in which they are so used.15. The provisions of Section 53 of the SEZ Act, 2005 do not provide that the SEZ is

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11-I, 11J, 11K, 11L, 111, 113, 113(L), 134 and 135

Reported in : (1974)76BOMLR788

India falling within the territory of the State of Maharashtra as a specified area for the purposes of Chapter IV-B of the Customs Act, 1962 (as amended). It is said that the accused jointly and severally had … of Customs, had filed a complaint charging the accused with the commission of an offence under of the Customs Act, 1962. 2. The complaint disclosed the following facts :- In pursuance of certain information the Customs and Central Excise … the order of discharge passed by the learned Additional Chief Presidency Magistrate, 5th Court, Dadar, Bombay, in favour of the seven accused, who are the

Collr. of Customs Vs. National Insulated Cable Co. Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Section 17; ;Central Excise Rules, 1944 - Rule 4

Reported in : 1994(46)ECC101,1994(74)ELT568(Cal)

and not synthetic rubber. The Customs authorities demanded customs duty at higher rates under chapter 39 of the Customs Act, 1962 [First Schedule to the Customs Tariff Act, 1975] instead of assessing the same as synthetic rubber under Chapter … can be vulcanized by Sulphur system and thus can be irreversibly transformed into an elastic and non-thermoplastic substance. 5. The learned Trial Judge noted that from the report of testing made by the Customs authorities, it appeared

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … Services Tax Act, 2017 - ss.69, 70, 132 - Code of Criminal Procedure, 1973 - ss.4, 5, 50; Chapter XII - Constitution of India - Articles 246-A, 21 22(1), 32, 226 - Om Prakash case held that

Commissioner of Customs C.G.O. Vs. Sonam International Shop No.9

Court : Allahabad

Subject : Land Acquisition

1.Present first appeal from order, under Section 130 of Customs Act, 1962 (in short the Act), has been preferred against the impugned order dated 5.4.2005, passed by the Customs, Excise … Supplement" are different products and have different identity under the Customs Tariff, while the former is classifiable under Chapter 29, the latter is classifiable under Chapter 23. 18.Under Explanatory Note to HSN (Chapter 23), the characteristic feature

WavIn India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act,1962 - Sections 12, 14, 25 and 46; Central Excise Rules, 1944 - Rules 8 And 192; Central Excise Act, 1944 - Sections 8 And 8(1); Customs Tariff Act, 1975

Reported in : 1994(73)ELT782(Mad)

According to him, however, in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, read with the relevant rules, the Central Government has exempted the duty on P.V.C. Resins, in these words … acknowledged, however, by the petitioner that the materials that it has imported are chargeable to customs duty under Chapter 39.01/06 of the First Schedule of the Customs Tariff Act. According to him, however, in exercise of the … imported into India from Romania, there is a further exemption equal to 50% of the standard duty of customs. According to it, the effective rate

Hindustan Electronics (Gem Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Miscellaneous

Reported in : (1987)(31)ELT252TriDel

is on the Revenue and not on the appellant because notifications were issued under Section 11C of the Customs Act, 1962 (Chapter IV) and there are no corresponding notifications or amendment of law under Section 123 of the Customs Act, … Proprietor Shri M. Mohindroo. The Preventive Staff prepared a panchnama dated 20-11-198* detaining the seized goods worth Rs. 59,300/- as shown in Annexures A, B & C of panchnama. The officers also detained 1080 video cassettes valued

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

(2) of section 37, Chapter III which contains sections 9 - 15, deals with the Amendment to the Customs Act, 1962. Section 9 inserts clause 21 A defining 'fund' after clause 21 in Section 2 of the Customs Act. … as amended by the Amendment Act, as being violative of Articles 265, 14 and 19(1)(g) of the Constitution. 5. The Assistant Collector of Central Excise filed counter- affidavit. It is stated that the goods manufactured by the

M.K. Elumalai Vs. Collector of Customs

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

Subject : Land Acquisition

Reported in : (1995)LC105Tri(Chennai)

1978 as amended by Rules 1992 read with Customs Notification No. 137/90 issued under Section 25 of the Customs Act, 1962, the Act for short, as amended by Notification No. 156/90, dated 27-3- 1990. The appellants are represented by … goods subject to certain conditions and the goods otherwise attracted 300% duty. In terms of Customs Tariff, 1988, Chapter Heading 98.03 this concessional Customs Notification No. 137/90 was subsequently amended by Notification No. 156/90, dated 27-3-1990 and … The goods involved in. almost all the cases are only Air Conditioners 5 except in few cases such as Appeal No. C/91/92 - P.Natarajan where

Sailash Amulakh Jogani of Gujarat, Indian Inhabitant and Pankaj K. Jog ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 112, 123, 123(2), 125, 167(8), 178A(1) and 178A(2); Evidence Act - Sections 24, 106 and 114; Sea Customs Act, 1878 - Sections 178A; Foreign Exchange Regulation Act - Sections 8(3), 9(1) and 71(2); Constitution of India - Articles 226 and 320

Reported in : 2009(241)ELT348(Bom)

used in the statements and these statements should have more appropriately been recorded under Section 107 of the Customs Act, 1962 and the provisions of Section 123 of the Customs Act, 1962 are not applicable to the case and … petitioners have prayed for quashing of Order dated 3/12/1992 passed by respondent 5 i.e. the Collector of Customs (Preventive), Bombay (for short, 'the Collector of … cannot say with certainty that the diamonds are of foreign origin; that the goods are not notified under Chapter IVA; that there is no statutory requirement of maintaining documents/records; that non availability of documents like Jhangad, etc.