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Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 25; Customs Tariff Act, 1975

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

additional duty, auxiliary duty and surcharge. The first two alone are in point for the present discussion. The Customs Act, 1962 deals with Customs duty proper, which people refer to as the basic duty. The Customs Act is a … is necessary in the public interest so to do, exempts viscose staple fibre and viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1957 (51 of 1957) when imported into India, … It will not do to mix up the two kinds of duties. 6. We can now turn to exemptions from duties. Under Section 25 of

Suraj Steel Rolling Mills Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35F; Workmen's Compensation Act, 1923 - Sections 30; Customs Act, 1962 - Sections 129A and 129E; Foreign Exchange Regulations Act, 1973

Reported in : 2000(68)ECC257; 2000(115)ELT280(Guj)

withhold payments of any sum in deposit with him, i.e. Commissioner. In the Central Excise Act, 1944 and Customs Act, 1962, it is mandatory to deposit with the adjudicating authority the duty demanded or the penalty levied. 8. It … the petitioners are perverse orders. According to this submission, the appeals were pending. He invited our attention to Chapter VIA and Section 35F of the Central Excise Act, 1944. Section 35F reads as under : '35F - … the Central Excise Act, 1944 and accordingly dismissed the appeals. Reading para 6 of the order passed by the Commissioner (Appeals), on 24-10-1997, it is

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 … not inclined to decide it without affording due opportunity to the respondents. 6. Shri Kothari, learned counsel has submitted that declaration of Customs Airport under

Liberty India Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 28, 33B, 80AB, 80HH, 80I, 80IA, 80IA(4), 80IA(5), (7) to (12), 80IB, 80IB(1), 80IB(2), 80IB(3) to (11A), 80IB(13) and 260A; Central Excise Act, 1944 - Sections 37 and 37(2); Customs Act, 1962 - Sections 75 and 75(2); Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; Foreign Trade (Development and Regulation) Act, 1992 - Sections 5

Reported in : 2009AIRSCW6721; (2009)225CTR(SC)233; 2009(169)LC1(SC); 2009(241)ELT326(SC); [2009]317ITR218(SC); JT2009(11)SC571; 2009(12)SCALE61; (2009)9SCC328; [2009]183TAXMAN349(SC); 2009(8)LC3913(SC)

paid stood refunded under Section 37(2)(xvia) of the Central Excise Act, 1944 and under Section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.8. On the nature of DEPB it … total income.80-AB. Where any deduction is required to be made or allowed under any section included in this Chapter under the heading 'C.- Deductions in respect of certain incomes' in respect of any income of the nature … of tax incentives, namely, investment linked incentives and profit linked incentives. Chapter VI-A which provides for incentives in the form of tax deductions essentially belong

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 … premises consisted of two rooms. In the first room the Officers saw 67 gunny bags stacked together. Each gunny bag bore the marking 'EMS Dubai'.

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 … relies on rulings of the Bombay and Delhi High Courts reported in 1980 Cencus 21D and 1982 ECR 6460 respectively. The scope and ambit of these decisions I will refer to in due course.3. Mr. Chacko and

Upper India Steel Mfg. and Engg. Co. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944; Central Boards of Revenue Act, 1963; Customs Act, 1962; Central Excise Rules, 1944 - Rules 57A to 57J and 173G; Constitution of India - Article 226

Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)

said inputs in the country, except such stocks lying in a factory customs area as defined in the Customs Act, 1962 (52 of 1962) or a warehouse as are clearly recognisable as being non-duty paid, may be deemed to … Rule 57A, the Central Government issued Notification No. 177/86-C.E., dated 1-3-1986 Annexure P-2. The notification, inter alia specified Chapter 72 both in the list of inputs as well as that of the final products which qualified for … A.P. Chowdhri, J.1. This judgment will dispose of 17 writ petitions Nos. 6993, 6994, 6992 of 1986, 18, 130, 131, 132, 173, 174, 272, 404,

M/s. Auto Creaters Vs. Union of India and Others

Court : Mumbai

Subject : Land Acquisition

in the present Writ Petition, it would be necessary to make note of the relevant provisions of the Customs Act, 1962. Chapter XIV-A of the Customs Act, 1962 deals with settlement of cases. This Chapter contains sections 127A to 127N … wrong signals to citizens aspiring to have their cases settled under the provisions of the Customs Act, 1962. 6. In the alternative, Mr Kantawala submitted that even otherwise the impugned order is unsustainable in view of the

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 … (b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the

Lalitha Muralidharan Vs. The Commissioner of Commercial Taxes and Othe ...

Court : Kerala

Subject : Sales Tax

any law other than this Act. 52. Certain provisions not to apply.- (1) The provisions contained in the Chapter XA of the Customs Act, 1962 (52 of 1962) and the Special Economic Zones Rules, 2003 and the … the purposes of this clause, "customs station" and customs authorities' shall have the same meanings as in the Customs Act, 1962 (52 of 1962)]. 9. The above definition also indicates that the meaning to be attributed to the word … treated as Zero Rate Sales for the purposes of the TNVAT Act. 6. Before dealing with the contentions urged on behalf of the petitioner, it