Advanced Search Results

Pantex Geebee Fluid Power Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(160)ELT514Tri(Bang.)

non-levy of duty of Rs. 90,00,000/- appears to be recoverable under the proviso to Section 28 of the Customs Act, 1962 along with interest under Section 28AB of the Customs Act, 1962. (ix) It was further alleged that due … at source (Under Section 203 of the Income-tax Act, 1961), it can be seen that the appellants on 10-3-95 paid an amount of Rs. 31,96,000/- to Pantex, USA, as technology transfer fee. Again vide letter dated 9-1-96,

R . C . Fabrics ( P ) Ltd . Vs . Union of India Overruled

Court : Delhi

Subject : Customs

Acts : CODE OF CIVIL PROCEDURE, 1908 - Section 144; CUSTOMS ACT, 1962 - Section 17, CUSTOMS ACT, 1962 - Section 45, CUSTOMS ACT, 1962 - Section 108, CUSTOMS ACT, 1962 - Section 110, CUSTOMS ACT, 1962 - Section 111, CUSTOMS ACT, 1962 - Section 112, CUSTOMS ACT, 1962 - Section 125; INDIAN CONTRACT ACT, 1872 - Section 72, INDIAN CONTRACT ACT, 1872 - Section 129D

by the Customs Authorities and as a result thereof the goods were seized under Section 110 of the Customs Act, 1962 in the belief that they were liable to be confiscated on the ground of misdeclaration. The petitioner requested … advance import license No. PK/3297494. Under the Advance license the petitioner was allowed to import 80,000 meters of 100% polyester fabric of CIF value of Rs. 16,16,000/- as per the following details :1. Width - 150 Cms.2.

M/S. Arthanari Loom Centre Vs. Commissioner of Customs, Trichy

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

Subject : Land Acquisition

Reported in : (2001)(132)ELT464Tri(Chennai)

the 10 machines, which were not of the size as per the license, under Section 111 of the Customs Act, 1962 and gave an option to redeem the payment of redemption fine of Rs 10,00,000/- (Rupees Ten lakhs only)

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

a fine of Rs.two crores in terms of Section 125 of the Customs Act.(3) Section 11 of the Customs Act, 1962 empowers theCentral Government that it may by notification, in the official gazette prohibit either absolutely or subject to … person shall be liable also to a penalty not exceeding five times the value of goods or Rs. 1000/whichever is greater. Section 125 permits the officer ordering confiscation to give to the owner of goods an option

Smt. Hawabi Sayed Arif Sayed Hanif Vs. L. Hmingliana and Others

Court : Supreme Court of India

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3, 8 and 9; Customs Act, 1962 - Sections 108; Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 - Sections 3(3) and 10(1)

Reported in : AIR1993SC810; 1993(1)ALT(Cri)521; 1993(41)BLJR248; 1993CriLJ172; 1992(3)Crimes635(SC); 1993(42)ECC12; JT1992(6)SC162; 1992(2)SCALE796; (1993)1SCC163

silver in the reasonable belief that it was smuggled into India and hence liable for confiscation under the Customs Act, 1962. The other articles were also seized.4. Separate statements were recorded from all those 9 persons under Section 108 … 1962. The other articles were also seized.4. Separate statements were recorded from all those 9 persons under Section 108 of the Customs Act. None of them had any documents to prove the illicit import of the seized

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. Section … Section 9 inserts clause 21 A defining 'fund' after clause 21 in Section 2 of the Customs Act. Section 10 substitutes a newly enacted Section 27 for the existing Section 27 in the Customs Act. Section 11 substitutes

Shri Anirudh Singh Katoch Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Civil

Acts : Baggage Rules, 1998 - Rules 3 and 8; Arms Act, 1959 - Sections 3, 10 and 21(1); Arms (Amendment) Act, 1983; Customs Act, 1962 - Sections 79; Foreign Trade (Development and Regulation) Act, 1992 - Sections 3 and 5; Imports and Exports (Control) Act, 1947 - Sections 3 and 4; Imports (Control) Order, 1955; Baggage Rules, 1994

Reported in : 2003VAD(Delhi)337; 105(2003)DLT887; 2003(89)ECC834

Arms Act, 1959, Rules made there under and the Baggage Rules, 1998 framed under Section 79 of the Customs Act, 1962 regulating the import of firearms are not exhaustive but are supplemental to other applicable laws. It is stated … is a member of the armed forces of the Union, in a unit armoury referred to in that sub-section.' 10: License for import and export of arms, etc.-10(1) No person shall bring into, or take out of, India

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

Matched in: Citation 1982(10)ELT155(Guj)

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 … the procedure of LUT/Bond while clearing the goods to SEZ Units.4. In Special Civil Application Nos. 9656, 9713, 10444, 10445, 10446, 13298, 11032 and 11909 of 2008, Mr. K.S. Nanavati and Mr. Mihir H. Joshi, learned Senior

Sri Vishnupriya Industries Ltd. (In Liqn.), Rep. by Official Liquidato ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 59(2), 72, 72(1), 72(2), 142 and 142(1); Companies Act, 1956 - Sections 456(1); Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 9 and 10

Reported in : 2005(1)ALT470; 2005(184)ELT227(AP); [2005]60SCL311(AP)

Customs Bonded Warehouse licence bearing No. 1/98 to the company under the provisions of Section 9 of the Customs Act, 1962 (hereinafter referred to as 'the Customs Act'). During 1998-99, the company imported machinery and other components, packed in … two notices to the company - one on 17-2-2000 in respect of 36 wooden cases and another on 10-4-2000 in respect of 45 wooden cases, to show cause as to why, a sum of Rs. 3,37,22,191/- and