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Commissioner of Customs (Preventive), Mumbai. Vs. M/S M. Ambalal and C ...

Court : Supreme Court of India

Subject : Customs

Acts : provisions of The Customs Act, 1962 - Sections 111(d), 112, 130E(b), 11A to 11G, 14, 25(1)

Lakhs Fifty Thousand One Hundred & Twenty Five only) by way of duty under the provisions of The Customs Act, 1962 (hereinafter referred to as, "the Act") for release of the goods seized from the possession of the respondent.2) … to conditions as specified in the notification, the import or export of the goods of any specified description. Section 11A to 11G speaks of detention of illegally imported goods and prevention of the disposal thereof. Section 12 of

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

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 … not be said that there was any wilful suppression or misstatement and that, therefore, the extended period under Section 11A could not be invoked.39. This case was followed in the subsequent judgment of this Court in ECE Industries

Crystal Trades, a Partnership Firm Rep. by One of Its Partners B. Laks ...

Court : Chennai

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 28; Central Excise Act, 1944 - Sections 11A; Foreign Trade Development and Regulation Act, 1992 - Sections 19; Foreign Trade Regulation Rules, 1993; Constitution of India - Article 226

Reported in : 2009(169)LC205(Madras)

allowed. But, in the present case the show cause notices have been issued under Section 28(b) of the Customs Act 1962. Section 11A of the Central Excise Act, 1944 gives the authorities concerned to issue show cause notice period of one

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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

Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

Subject : Excise

at the rate equivalent to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 or any other law for the time being in force on like articles imported in to India. The … Act, 1944 shall also be Nil, then, is it open to the Assessing Officer to issue notice under Section 11A of the Central Excise Act, 1944 and confirm the demand of duty contrary to the decision of the

T.i. Miller Ltd. Vs. Union of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 11C; Central Excise Rules, 1944 - Rules 8, 10 and 173D; Central Excise Act, 1944 - Sections 11A

Reported in : 1991(53)ELT214(Mad)

484/84 is allowed and W.A. No. 803/83 is dismissed. No costs. Excise - duty - Section 11C of Customs Act, 1962, Rules 8, 10 and 173D of Central Excise Rules, 1944 and Section 11A of Central Excise Act, 1944

Alembic Glass Ind. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 11A and 11B; Customs Act, 1962; Central Excise Rules, 1944 - Rule 173L, 173L(3) and 173L(4); Constitution of India - Article 226

Reported in : 1992(60)ELT64(Guj)

for refund as they were bound by the period of limitation provided under the relevant provisions of the Customs Act, 1962. Similarly in the instant case also, the Assistant Collector, who decided the refund claim was bound by the … Ltd. reported in AIR 1988 S.C. 2052. In that case the department sought to invoke the provisions of Section 11A of the Act and attempted to make recovery of the amount of duty after the period of limitation

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … general public. 42. Chapter IV-A deals with detection of illegally imported goods and prevention of the disposal thereof. Section 11A speaks about illegal import, intimated place, notified date and notified goods. Section 11A(a) of the Act, defines, illegal

Suttons and Sons (India) Pvt. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 11A, 11A(1), 11A(3) and 28; ;Customs Tariff Act, 1975 - Section 3; ;Destructive Insects and Pests Act, 1914 - Section 3 and 3(1); ;Sea Customs Act, 1878 - Section 19; ;Bombay Court Fees Act; ;Tranvancore-Cochin General Sales Tax Act; ;Central Excise Act, 1944 - Section 11A; ;Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; ;Plants, Fruits and Seeds (Regulation of Import into India) (Amendment) Order, 1991; ;Constitution of India - Article 226; ;Plants, Fruits and Seeds (Regulation of Import into India) Order, 1984

Reported in : 1995(75)ELT229(Cal)

had been issued under Section 19 of the Sea Customs Act, 1878 corresponding to Section. 11 of the Customs Act, 1962. Section 11 provides that the Central Government by notification in the Official Gazette may prohibit the import or export … to above are well established and admit of no doubt,'38. There is yet another aspect of the matter. Section 11A of the Central Excises and Salt Act, 1944 is in pari materia with Section 28 of the Customs

Woodcrafts Products Ltd. Vs. Union of India and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1994 - Sections 4, 11A, 11D, 12 and 14; Constitution of India - Article 226; Central Excise Rules, 1944 - Rules 9, 10, 52, 52A, 173B, 173C, 173C(2), 173G, 173Q, 209A, 226 and 1730; Customs Act, 1962 - Sections 121; Indian Companies Act; Finance Act, 1996

of the under valued sale proceeds of excisable goods, shall not be confiscated under Section 121 of the Customs Act, 1962, as made applicable to the central Excise matters by notification No. 68/63 Central Excise dated 4.5.1963 issued under … 18.1.1995, copy whereof has been filed with the writ petition as Annexure A, issued to the petitioner under Section 11A read with Section 11A(1), 11D(1) of Central Excise and Salt Act, 1944, (hereafter referred to as the Act)