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themis Chemicals Ltd. Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1999)(108)ELT843Tri(Mum.)bai

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

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

Subject : Right to Information

frontiers; definition of customs frontiers.83. Duties of customs including export duties.” 159. As per Section 2(28) of the Customs Act, 1962 read with Section 5(1) of the Territorial Waters Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, … was of the opinion that the first and second proviso should be transferred as independent clauses in the Chapter dealing with relation between the different States and the third proviso was found unnecessary in view of the … "individual rights" approach authoritatively adopted in Bank Nationalisation Case held that Section 92 guarantees freedom of inter-State trade and commerce only against the discriminatory protectionist

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.

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

Court : Kerala

Subject : Sales Tax

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 … 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

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 … disposed of by this common judgment and order.2. Special Civil Application Nos. 9656 & 9713 of 2008 are filed by Domestic Tariff Area Units and

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 - … Samadhan Scheme, and therefore declaration cannot be entertained as provided under Section 95(ii)(c) of the Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'the

Commissioner of Customs, (Prev.) Gujarat Vs. Reliance Petroleum Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), 14, 16, 18 and 25(1); ;Customs Valuation Rules, 1988 - Rules 5 and 9(2)

Reported in : 2008(129)ECC103; 2008(155)LC103(SC); 2008(227)ELT3(SC); JT2008(7)SC299; 2008(8)SCALE81; (2008)7SCC220; 2008(4)Supreme157.

Central Government, in exercise of its power conferred upon it under Section (1) of Section 25 of the Customs Act, 1962, being satisfied that it was necessary in the public interest so to do, made further amendment in notification … said item was imported in a dismantled condition in 146 packages showing the consignment to be falling under Chapter Sub-Heading 8426.19 and 8427.90 respectively of the Customs Tariff.6. Respondent claimed the benefit of concessional rate of duty … technically known as 'Heavy Duty Platform Ringer Mobile Crane & Grover MZ 90 Skyworker Mobile Crane'. The description itself suggests that is a mobile crane.

Ms.First Track Traders Vs. the Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

behalf the said bill of entry was filed by the CHA, was summoned under Section 108 of the Customs Act, 1962. The said Sri. S.Rajapathi, Proprietor of M/s First Tract Traders was summoned to give evidence and produce documents … photocopier machines. There are two types of classifications involved. The Multifunctional (print and copying) Machines are classifiable under Chapter Heading No.84433100 and the Photocopier Machines are classifiable under Chapter Heading No.8443 3920 or 84433930. The importer through … No.8443 3930 of the said Tariff Act from erstwhile Tariff heading of 90091200. Thus, the classification of the two goods in question in terms of

Tayyab Junus Khatri Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2002)(139)ELT433Tri(Mum.)bai

payments were made in cash. He accepted the statements that barring watches other items were not notified under Chapter IVA of the Customs Act, 1962 or under Section 123 of the said Act. He, however, in his … (Appeals) observed that while the wrist watches valued at Rs. 1,83,800/- were notified under Section 123 of the Customs Act, 1962, the other goods were not so notified. On this observation he reduced the fine from Rs. 4,65,000/- to … Shri S.A. Khatri is the Manager. The shop premises were searched on 9-7-1999. Miscellaneous consumer goods of foreign origin totally valued at Rs. 4,67,785/- were

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 … the Assistant Collector of Customs by orders dated 8-2-1985, 4-3-1985, 3-7-1985 and 9-8-1985. In the first two cases, the claim of refund was rejected on