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S. Nagarajan Vs. Vasantha Kumar and anr.

Court : Kerala

Subject : CriminalCustoms

Acts : Evidence Act, 1872 - Sections 57, 57(1) and 78; Customs Act, 1962 - Sections 11B, 105, 106A, 108, 123, 123(2), 135 and 135(1); Kerala Forests Act, 1962 - Sections 19; Forests Act - Sections 27; Village Panchayats Act - Sections 82 and 134; Kerala Buildings (Lease and Rent Control) Act - Sections 25(1); Uttar Pradesh Sales Tax Act - Sections 4; West Bengal Estates Acquisition Act - Sections 2 and 4; Bombay Prohibition Act, 1949 - Sections 139; Telegraph Wires (Unlawful Possession) Act - Sections 7(1); Prevention of Food Adultration Act; Sugar Control Order 1966; Code of Criminal Procedure (CrPC) - Sections 103, 165 and 165(1)

Reported in : 1988(15)ECC146; 1988(15)LC9(Kerala); 1988(34)ELT571(Ker)

Collector of Central Excise, Trivandrum, alleging that both the respondents committed offences punishable under Section 135(1) of the Customs Act, 1962. In acquitting the respondents the learned Magistrate based his decision mainly on the non-production of the notifications or … of the notifications or copies thereof issued by the Central Government in exercise of the powers conferred by Section 11B and 123(2) of the Customs Act which is referred to hereinafter as 'the Act' for short.Section 11B of

Solar Pesticides Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985

Reported in : 1992(1)MhLj871

costs. Customs - exemption - Sections 26, 27, 27 (2), 28A, 28B, 28C, 28D, 74 and 75 of Customs Act, 1962, Section 11B of Central Excise Act, 1944, Central Excise Tariff Act, 1985 and Chapter 10 of Central Excise Rules, 1944

Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27 and 47; ;Excise Law; Central Excise Rules, 1944 - Rule 9B(5); Central Excise Act, 1944 - Sections 11B

Reported in : 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)

in the present case is to direct the Officers to act in accordance with the provisions of the Customs Act, 1962. It was submitted that while exercising the Writ jurisdiction, the High Court can neither direct the respondents to … excess amount refundable to the assessee consequent upon the adjustment under Rule 9B(5) will not be governed by Section 11B of the Central Excise Act, applying the same analogy, Mr. Bharucha submitted that the refund arising consequent upon

Garware Polyester Limited and Mr. S.S. Vaswani Vs. Union of India (Uoi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 4, 2, 11B, 11B(1), 11B(2), 11B(3) and 35; Central Excise and Salt (Amendment) Act, 1991; Customs Act, 1962 - Sections 27

Reported in : 2004(3)BomCR545; 2005(101)ECC420

to retain the illegally collected taxes by the State. This is equally true of Section 27 of the Customs Act, 1962.'9. The Apex Court, therefore, has clearly held that the decisions in Jain Spinners as well as in … 1997(89)ELT247(SC) , while challenging the legislative competency and the constitutional validity of the provision of law contained in Section 11B of the Central Excise and Salt Act, 1944.2. The petitioners have their factory at Aurangabad for manufacturing polyester

Shree Synthetics Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Customs

Reported in : 2000(70)ECC650

is made out. 9. The appeal thus fails and is dismissed but without any order as to costs. Customs Act, 1962, Section 27(1)(2)(3) - Refund of duty--Exclusive jurisdiction of the Assistant Commissioner with regard to any such claim for refund--Jurisdiction … refund shall be made except as provided in Sub-section (2). 6. Like Section 27 of the Act of 1962, Section 11B of the Central Excise and Salt Act, 1944, also provides for refund of excise duty paid under this

Gem Cables and Conductors Ltd. Vs. Collector of Customs, Hyderabad

Court : Chennai

Subject : Excise

Reported in : 1994(48)ECC1; 1994(72)ELT848(Mad)

recommended for the introduction of suitable legislation to amend the Central Excises and Salt Act, 1944 and the Customs Act, 1962 to deny refunds in cases of unjust enrichment. (3) The Bill aims at giving effect to the aforesaid … before us by the learned counsel for the appellants that in the light of the provisions contained in Section 11B and 11D of the Act, if the appellants deposit the amount, even if they succeed in the appeal,

Union of India Vs. Goodyear India Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11B, 12 and 27; Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 11B, C and 36; Central Excise Tariff Act, 1985

Reported in : 1997(89)ELT649(Mad)

: ......... (1) The charging Section under which duties of customs are leviable is Section 12 of the Customs Act, 1962 read with Section 3(1) of the Customs Tariff Act, 1975. (2) Additional duty which is mentioned in Section … procedure to be followed by the persons who had paid the duty was to apply for refund under Section 11B of the Central Excise Act or under Section 27 of the Customs Act, as the case may be.

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court : Chennai

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226

Reported in : 1995(52)ECC53; 2003(162)ELT121(Mad)

transferred to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'CEGAT') constituted on 11-10-1982 under the Customs Act, 1962 (Act No. 52 of 1962 for short 'Act').6. The Tribunal, by its judgment dated 5-1-1983 in Appeal No. … sum of Rs. 5,41,498.67, being the duty paid 'under protest' during the period from 1-4-1983 to 20-10-1986 under Section 11B of CESA, as it stood then. In terms of the erstwhile Section 11B, any person claiming refund of

Shri P.K. Jain, Asstt. Collector of Customs Vs. Ranchhod Kishandas Chh ...

Court : Mumbai

Subject : Criminal

Acts : Customs Act, 1962 - Sections 11B, 12, 108, 111, 111(1), 123, 123(2), 135 and 135(1); Customs Tariff Act, 1975; Code of Criminal Procedure (CrPC) - Sections 161;

Reported in : 2003(2)ALD(Cri)90; 2003BomCR(Cri)1635; 2004(163)ELT418(Bom); 2003(4)MhLj384

appeal is devoid of merit and the same would fail. Hence, dismissed. Criminal - foreign goods - Sections 11B, 12, 108, 111, 123, 123 (2), 135 (1) of Customs Act, 1962 - respondent charged for offences under … Respondent was charged alongwith one Ramchand Girdharilal for offence punishable under Section 135(1)(a)(ii) and Section 135(1)(b)(ii) of the Customs Act, 1962. The Trial however, proceeded against the Respondent only, as Accused No. 2 remained absconding.2. The prosecution case in

Vijay Kumar Bhatia (Huf) Vs. Union of India and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act

Reported in : 1997(91)ELT574(Bom)

dismissed. 8. Rule discharged. No order as to costs. Customs - refund of duty - Section 27 of Customs Act, 1962, Section 11B of Central Excises and Salt Act, 1944 and Articles 226 and 227 of Constitution of India - claim