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Oct 19 1982

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Decided on : Oct-19-1982

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

judgment. 2. These petitions challenge the levy of duty of customs and additional duty of Customs, under the Customs Act, 1962 (to be called Customs Act) and the Customs Tariff Act, 1975 (to be called Tariff Act) respectively. 3. … respectively. 3. The petitioners import brass scrap. Duty means a duty of Custom livable under the Act vide Section 2(15) of the Customs Act. Section 12 of the Customs Act provides that duty of Customs shall be … Sachar, J. 1. This batch of petitions was heard together and will be decided by

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Apr 17 2007

Virlon Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai

Court : Supreme Court of India

Decided on : Apr-17-2007

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A(1); Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 3 and 3A; Textile Committee Act, 1963; Central Excise Tariff Act, 1985 - Sections 3; Industries (Development and Regulation) Act, 1951 - Sections 14; Central Excise Rules, 1944 - Rule 8(1); Industries (Development and Regulation) Rules

Reported in : 2007(118)ECC43; 2007LC43(SC); 2007(211)ELT353(SC); JT2007(5)SC597; 2007(5)SCALE767; (2007)4SCC440

sold in India, equal to the aggregate of the duties of customs leviable under Section 12 of the Customs Act, 1962, on like goods produced or manufactured outside India if imported into India, and where the said duty of … S.H. Kapadia, J.Civil Appeal No. 570 of 2002:1. Appellant-M/s Virion Textile Mills Ltd. is a 100% Export Oriented Unit (EOU) engaged in the manufacture of Texturised Polyester Yarn and Dyed Polyester Yarn. The said

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Jun 07 1988

Eastern Spinning Mills and Industries Limited and anr. Vs. Union of In ...

Court : Kolkata

Decided on : Jun-07-1988

Subject : Customs

Acts : Constitution of India - Article 226; ;Customs Act, 1962 - Section 15; ;Customs Tariff Act, 1975 - Section 3; ;Finance Act

Reported in : (1988)2CALLT334(HC),1989(19)ECC162

the Union of India in exercise of its powers conferred by subsection (i) of Section 25 of the Customs Act, 1962, exempted the goods specified in the Table forming part of the said Notification and falling within Chapter 56 … Lall Jain, J.1. This is an application under Article 226 of the Constitution of India. The petitioner No. 1 Eastern Spinning Mills & Industries Limited imported certain goods into India which were of the description as mentioned

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Jun 07 1988

Eastern Spinning Mills and Indus. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Decided on : Jun-07-1988

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(15), 12, 15, 25, 25(1), 25(3), 46 and 68; ;Customs Tariff Act, 1975 - Sections 2 and 3; ;Finance Act; ;Customs Tariff Act, 1951 - Section 3; ;Constitution of India - Articles 226 and 299

Reported in : 1989(21)LC260(Calcutta),1988(37)ELT14(Cal)

the Union of India in exercise of Its powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962, exempted the goods specified in the Table forming part of the said Notification and falling within Chapter 56

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Apr 02 1992

Subhash Photographics Vs. Union of India

Court : Mumbai

Decided on : Apr-02-1992

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 12, 25(1) and 157

Reported in : 1992(3)BomCR49; 1992(62)ELT270(Bom)

from Singapore certain photographic machineries. These photographic machineries, when imported, were subject to levy of duty under the Customs Act, 1962 read with Customs Tariff Act, 1975. There is no dispute in this regard. The controversy is only in … in the manner prescribed by the Regulations, which the Central Board of Excise and Customs might make under Section 157 of the Customs Act. The aforesaid Heading No. 84.66 read as under : '84.66 (i) All items … Dr. B. P. Saraf, J. 1. The question for determination in this batch of writ petitions is whether

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Aug 29 1997

Shri Nazir Ahmed Abdul Hamid Vs. the State of Maharashtra and Others

Court : Mumbai

Decided on : Aug-29-1997

Subject : CustomsCriminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2 and 3(1); Constitution of India - Articles 22(5) and 226; Custom Act, 1962 - Sections 2, 33, 34, 104, 108 and 124; Indian Penal Code (IPC), 1860 - Sections 379; Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1998 - Sections 3

Reported in : 1998(5)BomCR73

furtherstrategy of unloading the said dutiable goods in contravention of the provisions ofsections 33 and 34 of the Customs Act, 1962, as also of removing the said dutiablegoods from the customs area without permission of the appropriate officer. Both … authority- namely, PrincipalSecretary to the Government of Maharashtra, Home Department (Preventive Detention) in exercise of his powers under section 3(1) of the Conservation of ForeignExchange & Prevention of Smuggling Activities Act, 1974 (for short 'COFEPOSAAct'). The Order

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Jul 14 1994

M/S. Pankaj JaIn Agencies Vs. Union of India and Others

Court : Supreme Court of India

Decided on : Jul-14-1994

Subject : CustomsConstitution

Acts : Customs Act, 1962 - Sections 9, 15, 25(1), 32 and 46; Constitution of India - Article 19(1); Customs Tariff Act, 1975; English Statutory Instruments Act, 1946 - Sections 3(2)

Reported in : AIR1995SC360; 1994LC28(SC); 1994(72)ELT805(SC); JT1994(5)SC64; 1994(3)SCALE316; (1994)5SCC198; [1994]Supp1SCR602

No. 142/86-Cus., dated 13.2.1986 of the Central Government issued in exercise of powers under Section 25(1) of the Customs Act,1962, amending the earlier Notification No. 70/85 dated 17.3.1985. These notifications relate to rates of customs duty on the

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Mar 23 1983

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Mar-23-1983

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

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Dec 19 2001

irfan HussaIn @ Mazhar Abbas Through His Brother Parvez HussaIn Vs. Lt ...

Court : Delhi

Decided on : Dec-19-2001

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 5A; Customs Act, 1962 - Sections 108, 132 and 135(1)

Reported in : 95(2002)DLT440; 2002(61)DRJ386; 2002(146)ELT537(Del)

panchnama was drawn on 6.11.2000 and a statement was made by the petitioner under Section 108 of the Customs Act, 1962. The details obtained from the Immigration authorities showed that the petitioner had gone abroad six times from 19.8.2000 … Sanjay Kishan Kaul, J.1. The petitioner has challenged the order of detention dated 1.2.2001 passed by the Deputy Secretary (Home), Government of NCT of Delhi in the name of Lt. Governor in

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Dec 03 1991

Vijay Prataprai Mehta Vs. Union of India

Court : Mumbai

Decided on : Dec-03-1991

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(14), 2(15), 2(23), 2(25), 2(26), 12, 14, 25 and 46; Central Excise Rules, 1944 - Rule 8 and 8(1)

Reported in : 1992(59)ELT382(Bom)

not been paid Section 2(15) defines the word 'duty' to mean a duty of customs leviable under the Customs Act, 1962. Section 2(23) defines the work 'import' to mean bringing into India from a place outside India. Section 2(25) defines … of the Constitution of India is whether an exemption notification issued under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'Excise Act') giving certain benefits of exemption to the assessee under Excise Act stands

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