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Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 18, 28, 28AB, 28(1), 28(2), 28(3), 72(1), 108, 111, 112, 114, 114A, 130E, 135, 135A, 140 and 143(3); Finance Act, 2000

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

(a) and (b) respectively of Section 112 of the Customs Act, 1962 and also the mandatory penalty under Section 114A of the said Act.7. Now, therefore, the respondent was called upon to pay Rs. 20,82,255.45 as customs duty … aforesaid Customs Notification and, consequently, appear to have rendered themselves liable for confiscation under Section 111(o) of the Customs Act, 1962.6. It, therefore, prima facie indicates that the respondent did or omitted to do an act which act or

U.K. Enterprises and anr. Vs. Commnr. of Customs and Central Excise an ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2), 28(2), 28AB, 112, 114, 114A, 115, 115(2), 125 and 125(1); Finance Act, 2000

Reported in : 2007(123)ECC290; 2007(149)LC290(SC); 2007(218)ELT481(SC); JT2008(1)SC73; 2007(3)SCALE477; 2008AIRSCW712.

accepted the appeal filed by the Revenue and enhanced the amount of penalty under Section 114A of the Customs Act, 1962 (for short 'the Act') from Rs. 50,000/- as imposed by the Commissioner of Customs, Goa to Rs. 10,00,000/-

M/S R.S. Trade Link and Others Vs. Cc, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

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

Carpenter Classic Exim P. Ltd. Vs. Commnr. of Customs (imports) and an ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act 1962 - Sections 28AB, 28(2), 108, 111, 112, 114 and 114A; Finance Act, 2000

Reported in : 2009(164)LC117(SC); 2009(235)ELT201(SC); 2009(3)SCALE144; (2009)11SCC293

of M/s. Carpenter Classic Exim Pvt. Ltd., V.S. Chandan, CADD Operator were recorded under Section 108 of the Customs Act 1962 (in short the Act). The residential premises of Shri Sanjeev Kabbur, Ex-Marketing Manager of the company were searched … liable to penalty under Section 112(a) of the Act and the company was also liable to penalty under Section 114A of the Act. The differential duty was to be paid alongwith interest. The penalty however was deleted so

K. Chavda Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2003)(155)ELT47Tri(Mum.)bai

alia cancelled the private bonded warehouse licence of M/s. Parson Brothers in terms of Section 58(2)(b) of the Customs Act, 1962, confirmed duty demand of Rs. 2,01,712/- together with interest on M/s. Parson Brothers on goods covered by Shipping … of Sections lll(d), lll(j) and lll(o) of the Customs Act and penalty of amount equal to duty under Section 114A of the Act, imposed penalties of Rs. 25,000/- and Rs. 55,000/- respectively on Shri Rajendra Bansal and Shri

Flora Wall Coverings Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2003)(89)ECC677

under Section 28AB of the Customs Act, 1962; and (vii) Penalty should not be imposed on them under Section 114A of the Customs Act, 1962 or alternatively under Section 112(a) of the Customs Act, 1962.As Shri M.S.A. Aleem, … for violation of the provisions of Customs Notification 13/81 dtd. 9.2.81 and provisions of Section 65 of the Customs Act, 1962; (ii) The duty of Rs. 4,30,300 paid by them under TR6 challan d td. 2.12.97 should not be

M/S. Vanick Oils and Fats Pvt. Ltd. Vs. Cce, Delhi-iii, Gurgaon

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Land Acquisition

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Shri Renuga Soft-x Towels, (Spinning and Towels Division) Represented ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 32, 32(1), 32(6) and 32(7); Customs Act, 1962 - Sections 114A, 117, 245C and 245D

Reported in : 2008(229)ELT359(Mad)

proceedings under Section 11-AC of the Central Excise Act, 1944 and Section 114-A and Section 117 of the Customs Act, 1962. As against the said demand, petitioners preferred an application before the second respondent in some cases admitting the … these writ petitions are allowed. Consequently, connected M.Ps. are also closed. No costs. Customs - Custom Duty - Section 114A of Central Excise Act and 117 of Customs Act,1962 - Respondent issued show cause notice and proposed duty

Royal Industries Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 28(1), 28AB, 72(1), 111, 112, 114A and 129E

Reported in : 2006(204)ELT564(P& H); 2006[4]STR425

and 16846 of 2006.2. The petitioners imported raw material without payment of duty. The adjudicating authority under the Customs Act, 1962, after show cause notice, confirmed demand of duty against the petitioners, apart from other directions, in following terms:1. … Lakhs Three Thousands Eight Hundreds and seventy Two only) on M/s. Royal Industries Limited, Chandigarh Road, Ludhiana under Section 114A of the Customs Act, 1962;5. I order adjustment of Rs. 22,00,000/- (Rupees Twenty Two Lakhs) already deposited by

The Commissioner of Customs (imports) Vs. Pride Foramer

Court : Mumbai

Subject : Customs

Acts : Customs, Act, 1962 - Sections 27(2), 28, 28(2), 28AB, 35H, 111, 112, 114A, 129A, 129B and 130; Income Tax Act, 1961 - Sections 254, 254(1), 254(2) and 256; Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 41; Constitution of India - Article 226

Reported in : 2006(4)BomCR737; 2006(204)ELT381(Bom); 2006[4]STR401

not recovered under proviso to Section 28 of the Customs Act;(c) penalty be not imposed on them under Section 114A of the Customs Act, 1962 and(d) interest be not charged under Section 28AB of the Customs Act, 1962. … cause as to why(a) the Rig, 'Pride Pennsylvania' value at Rs.1,96,69,50,295/-be not confiscated under Section 111(m) of the Customs, Act, 1962;(b) the differential duty of customs amounting to Rs.52,13,50,125/-be not recovered under proviso to Section 28 of the Customs