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Subhash Embroidery Works Vs. Union of India (Uoi) and anr.

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 11B, 11C , 11D, 11E, 11F, 110, 111, 112, 123 and 123(2); Import/Export (Control) Act, 1947 - Sections 3; Central Excise Act, 1944

Reported in : 1988(33)ELT267(P& H)

3,740/-) were recovered from the residential premises. The synthetic fabrics recovered were notified under Section 11B of the Customs Act, 1962, (hereafter the Act). Subhash Chander could not produce any evidence documentary or otherwise showing their lawful acquisition, possession … Collector has found that the petitioner in C.W.P. No. 1404 of I980 has contravened the provisions contained in Section 11D, 11E and 11F of the Act. It is significant that for such contravention on the part of the

The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 103; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 35; Karnataka Co-operative Societies Act, 1951 - Sections 71; Central Excise Act, 1944 - Sections 11, 11D and 12; Customs Act, 1962 - Sections 3, 28D, 31 and 142; Banking Regulation Act, 1949 - Sections 35; Central Boards of Revenue Act, 1963; Transfer of Property Act, 1882 - Sections 69 and 69A; Karnataka Sales Tax Act, 1957; Karnataka Land Revenue Act, 1964 - Sections 150, 158 and 190; Central Excise Rules

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3. The Customs Act, 1962 Section 142. Recovery of sums due to Government: The basic justification for the claim for priority of State debts, … rules made thereunder, [including the amount required to be paid to the credit of the Central Government under Section 11D] the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13, 13(7) and 31; Central Excise Act, 1944 - Sections 3, 11, 11D and 12; Customs Act, 1962 - Sections 28B, 28B(1) and 142; Transfer of Property Act, 1882 - Sections 58, 69, 69A, 69A(2), 69A(4) and 100; Central Boards of Revenue Act, 1963; Karnataka Sales Tax Act, 1957 - Sections 13, 13(1), 13(3), 15 and 15(2A); Karnataka Land Revenue Act, 1964 - Sections 158 and 190; Companies Act - Sections 529A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Rajasthan Sales Tax (Amendment) Act, 1989; Tamil Nadu Agricultural Income Tax Act; Code of Civil Procedure (CPC) - Sections 73(2) and 73(3) - Order 34, Rule 4; Central

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3.The Customs Act, 1962 Section 142. Recovery of sums due to Government. It appears that there was a Court Receiver appointed who tried … rules made thereunder, [including the amount required to be paid to the credit of the Central Government under Section 11D], the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue

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 … WCPL for the period from Jan 1990 to June 1994 under section HA of CESA, 1994 and/or under section 11D of the said Act concurrently or in the alternative ;(iv) Land, building, plant, machinery, or any other things

innovation, Secunderabad and anr. Vs. Central Board of Excise and Cust ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 11, 11A, 11B, 11C, 11D, 11E, 11F, 11G, 100, 101, 102, 103, 104, 105, 106, 106A, 108, 110, 110(1), 111, 112, 122 and 123; ;Constitution of India - Article 226

Reported in : 1984(15)ELT91(AP)

order dated 25-5-1977 confiscated the goods seized from the petitioners under Section 111(d) and Section 111(p) of the Customs Act, 1962 and also imposed a penalty of Rs. 25,000 under Section 112 of the Act. On appeal the Board … there shall be no order as to costs. Customs - confiscation - Sections 2, 11, 11A, 11B, 11C, 11D, 11E, 11G, 100, 101, 102, 103, 104, 105, 106, 106A, 108, 110, 110(1), 111, 112, 122 and 123

Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(3), 11A(1), 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11C(2), 11D(2), 12A, 12B, 12C, 12D and 37B; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 27(2), 28A(2), 28C and 28D(2); Contract Act - Sections 72; Essential Commodities Act; Income Tax Act, 1961 - Sections 41(1); Agriculture Produce Act; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; Madhya Bharat Sugar Control Order, 1949; Constitution of India - Articles 14, 226 and 265; Central Excise Rules; Price Control Order

Reported in : 1993(67)ELT483(Raj)

(2) of Section 27 or Sub-section (2) of Section 28A, or Sub-section (2) of Section 28D of the Customs Act, 1962 (52 of 1962).(c) any income from investment of the amount credited to the Fund and any other monies … to in Sub-section (2) of Section 11B or Sub-section (2) of Section 11C or Sub-section (2) of Section 11D.(b) the amount of duty of customs referred in Sub-section (2) of Section 27 or Sub-section (2) of Section

Krishna Lifestyle Technologies Ltd. Vs. Union of India (Uoi) Through t ...

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 142; Central Excise Act, 1944 - Sections 11; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2005 - Sections 13(6) and 35; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2004 - Sections 11; Central Boards of Revenue Act, 1963 - Sections 11D; Customs Act, 1862; Karnataka Land Revenue Act - Sections 158 and 190; Contract Act - Sections 176; Central Sales Tax Act - Sections 9; Transfer of Property Act, 1882 - Sections 100; State Financial Corporation Act, 1951 - Sections 29 and 29(2); Karnataka Sales Tax Act - Sections 15; State Corporation Act, 1951 - Sections 25; Income Tax Act - Sections 2(13); Bombay Sales Tax Act, 1959 - Se

Reported in : (2008)110BOMLR456; 2008BusLR314(Bom); 2008(125)ECC208; 2008(151)LC208(Bombay); 2008(229)ELT173(Bom); 2009[16]STR669

order of attachment dated 23-3-2005. This exercise was done pursuant to the provisions of Section 142(l)(C)(II) of the Customs Act, 1962 read with Customs (Attachment of Property of Defaulters for Recovery of Government), 1995.The Petitioner on coming to know … rules made thereunder, including the amount required to be paid to the credit of the Central Government under Section 11D the officer empowered by the Central Board of Excise and Customs constituted under the Central Boards of revenue

The Tata Iron and Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Patna

Subject : Excise

the Supreme Court reported in : 1997(89)ELT247(SC) Mafatlal Industries v. Union of India : 1997(90)ELT260(SC) Assistant Collector of Customs v. Anam Electrical . (Scooter Unit). He also submits that the plaintiff has also to discharge the onus … Rules of 1944, issued Notification dated 24.4.1962, bearing No. G.S.R. 75 of 1962, whereby and whereunder certain exemption was granted in respect of payment of … Supreme Court to decide whether there has been unjust enrichment or not. The provisions of the Act, and Section 11D in particular, as well as the decision in the case of Mafatlal (supra), clearly postulate that the assessing

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

Section 35F of the Central Excise Act, 1944 ('Central Excise Act' for short) or under 129E of the Customs Act, 1962 (in short the 'Customs Act').2. It is to be noted that the writ petitions - i) W.P. No. … its filing.)(Explanation.- For the purposes of this section 'duty demanded ' shall include, -(i) amount determined under Section 11D;(ii) amount of erroneous Cenvat credit taken;(iii) amount payable under Rule 57CC of Central Excise Rules, 1944;(iv) amount payable

Wealth-tax Officer Vs. G. L. RungtA.

Court : Delhi

Subject : Direct Taxation

Reported in : [1986]17ITD826(Delhi)

authorities (Collector of customs) initiated proceedings against the assessed for contravention of sections 11 and 11D of the Customs Act, 1962 and sections 7 and 16 of the Gold Control Act, 1968. The Collector of customs in a fairly … came to Rs. 3,32,076. The customs authorities (Collector of customs) initiated proceedings against the assessed for contravention of sections 11 and 11D of the Customs Act, 1962 and sections 7 and 16 of the Gold Control Act,