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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, … 18-11-1981 and they produced this bill which was verified and the goods released to them vide A.O. No. 7/Cus/82, dated 2-8-1982. Item as S.No. 9 and 10 of Annexure 'C1 were received as gifts from Shri Sehgal

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 … Commissioner of Customs, Nashik and Respondent No.3 is the Commissioner of Customs (Import), Nhava Sheva, Uran, Raigad 400 707. Respondent No.4 is the Settlement Commission, Additional Bench, Customs and Central Excise, Mumbai, who has passed the impugned

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 … and other incidents of the tax as Parliament may by law specify." 7. It is clear from a perusal of the aforesaid provision that under

Parekh Marine Agencies Pvt. Ltd. and ors. Vs. the Board of Trustees fo ...

Court : Kolkata

Subject : Commercial

Acts : Constitution of India - Articles 14, 21 and 226;; Major Port Trust Act, 1963 - Sections 60, 61, 62 and 111;; Customs Act, 1962 - Sections 48, 49, 53, 54 and 56;; International Airports Authority Act, 1971 - Section 35

Reported in : (1999)3CALLT401(HC),2001(73)ECC464

be a permission from the Customs Authorities for sale of such goods. Sections 48 and 49 of the Customs Act. 1962 provides that if any goodsbrought into India from a place outside India are not cleared for home consumption … the goods or containers and how the goods in containers could be sold and who is at fault?11. Chapter VII relates only for clearance of imported goods and export goods but regarding the goods in transit the … goods in containers could be sold and who is at fault?11. Chapter VII relates only for clearance of imported goods and export goods but regarding

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

the production of a commodity, namely, printed cartons, by virtue of Note 7 to Chapter 84 of the Customs Act, 1975. It was further alleged … impressions or copies per hour with DCP Platen under Clauses (d) and (m) of Section 111 of the Customs Act, 1962, imposing a fine in lieu of confiscation of Rs. 60,00,000/- and determination the classification of the machine under … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of

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 … M/s. Baadar Schultz Laboratories at Daman and M/s. Sonam International at Mumbai. 7.In follow up action, the Officers of DRI at Surat detained 2225 kgs.

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 … came to be declared as Customs Airport on 16.05.1997 as per Section 7(a) of the Customs Act is also not in dispute. The issuance of

Ramesh Khatnani Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1999)(110)ELT631TriDel

before the lower authorities that gold biscuits and foreign currencies were not notified under Chapter IVA of the Customs Act, 1962 and, therefore, the person possessing the same was not required to keep any documentary evidence on the licit … at Ucha Mahanaji, Delhi for Rs. 4.25 lakh; that on earlier occasions also, Shri Topiwala had sent him 7 and 5 foreign marked gold biscuits through a carrier in the last week of November, 1993 and first

Union of India (Uoi) Vs. Anil Chanana and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 77, 108, 111, 127B, 132, 133, 134, 135, 135A, 135(1), 136, 137 and 137(3); Customs (Compounding of Offences) Rules, 2005 - Rules 3, 4, 4(1), 4(2), 4(3), 6 and 7

Reported in : 2008(56)BLJR1022; 2008(124)ECC163; 2008(150)LC163(SC); 2008(222)ELT481(SC); JT2008(2)SC1; 2008(1)SCALE688; (2008)4SCC175; 2008AIRSCW1038; 2008(4)SCC175; 2008(1)SCALE688.

Assistant Commissioner of Customs except with the- previous sanction of the Commissioner of Customs.(3) Any offence under this Chapter may either before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on … According to Department, Anil had knowingly made a false declaration under Section 77 of the 1962 Act before the Customs Authorities at IGI Airport, New … passed by Chief Commissioner of Customs (Compounding Authority) compounding the offences under Sections 132 and 135(1)(a) of the Customs Act, 1962.2. On the basis of specific information Anil Chanana-respondent No. 1, who alighted from British Airways' flight from London

The Premier Automobiles Limited and anr. Vs. Union of India (Uoi) and ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 27(1)

Reported in : 1995(1)BomCR673

claim of refund was rejected on the ground that it was time barred under section 27(1) of the Customs Act, 1962. In the third case the claim was rejected on the ground of failure to observe the procedure set … notification is that the exemption contained therein would be subject to observance of the procedure set out in Chapter X of the rules. The petitioners claimed refund of duty paid by them under mistake of law. The