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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 … these fabrics as required under Section 11C and further they have not maintained any account as required under Section 11E of the Act. The Deputy Collector Customs and Central Excise thereafter issued a show cause notice to the

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 … 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 of

Malik Brothers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(27)LC193Tri(Delhi)

the imposition of fine of Rs. 1 lakh and penalty of Rs. 25,000/- under Section 112 of the Customs Act, 1962 hereinafter referred to as the Act.2. The facts of the case as narrated in the order-in-original are that … of their clerk in maintaining proper entries and it merely amounted to technical breach of the provisions of Section 11E of the Act but the firm did not have any mala fide intention and hence sought for condoning

Assistant Collector of Customs and Central Excise, Hyderabad Vs. N. As ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 11D, 11E, 11G, 111, 113, 115(2), 123, 123(1), 123(2), 135 and 135(1)

Reported in : 1984(16)ELT202(AP)

preferred against the judgment of acquittal of the accused of the offence punishable under Section 135(1)(b) of the Customs Act, 1962 (hereinafter referred to as the 'Act') by the Special Judge for Economic Offences in C.C. No. 1 of

Md. Sakur Vs. the State

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 3, 11A to 11G, 111, 132, 133, 134, 135, 135(1) and 137; Customs (Amendment) Act, 1969

Reported in : 1986(23)ELT332(Ori)

of said M/s. Hindustan Watch House, Main Road, Bargarh, have committed an offence under Section 11 of the Customs Act, 1962, in connection with seizure of 22 Wrist Watches of foreign origin recovered from the drawer and from black … 135 of the Customs Act (hereinafter called the 'Act') for violation of the provisions of Sections 11C, 11D, 11E, 11F and 111 (d) and (p) of the said Act.2. According to the prosecution case, the Assistant Collector

Punjab National Bank Vs. Union Of India Thr. Its Secretary

Court : Supreme Court of India

Subject : Land Acquisition

require any other Central Excise officer or a proper officer 22 referred to in section 142 of the customs act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom … over the dues of the Secured Creditors or not?.” It has been contended that prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter

Aruna Estates Pvt. Ltd. (Renamed Vs. Deputy Commissioner, Commercial

Court : Sales Tax Tribunal STT West Bengal

Subject : Sales Tax

Reported in : (2001)122STC50Tribunal

shall collect it. In R.C. Jall Parsi v. Union of India AIR 1962 SC 1281, while dealing with excise duty which is on the production … every month within the period fixed. The hotelier does not incur the chargeable expenditure which is incurred by customers. The amount of expenditure tax thus collected does not form a part of the sale price within the … 1. These two batches of application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 which are in the nature of writ applications under Article 226 of the Constitution of India, were … March 31, 1992 respectively should not be re-opened in terms of Section 11E(2) of 1941 Act in view of the fact that expenditure tax collected

Sundaresh Bhatt Vs. Central Board Of Indirect Taxes And Customs

Court : Supreme Court of India

Subject : Land Acquisition

from the customs warehouses without upfront payment of Customs duty, which is against the statutory provisions of the Customs Act, 1962. Therefore, the imported goods subject to levy of Customs stand on a different footing than the goods /assets, … circular issued by the Central Board of Excise and Custom, being Circular No.1053/02/2017­ CX dated 10.03.2017 relating to Section 11E of the Central Excise Act, 1944. The abovementioned circular clarifies that dues under the Central Excise Act would

Abdeali Rehmatali Nulwalla Vs. Collector of Customs and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1989)(23)LC75Tri(Mum.)bai

to the notified goods. Perhaps this argument is based on the provisions of Section 11 (G) of the Customs Act, 1962. But this is a mis-Interpretation of the said provisions. The Section 11 (g) exempts the goods meant for … form and in the prescribed manner. Admittedly, such a statement had not been furnished by the appellant. Under Section 11E a person owning, possessing and having control of the notified goods is required to maintain a true and

M/S Digital Equipment (India) Vs. Collector of Customs, Bangalore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2001)(75)ECC580

should form part of the value of the imported computer software product in terms of Section 14 of Customs Act 1962 read with Customs Valuation Rules, 1988. The investigation reveals that software license which formed integral part of the … the earlier Central Excise Tariff, Central Excise Duty was charged on Electricity for some time under Tariff item 11E since 1978 up to September 1984." and confirmed the duty of Rs 4,57,27,847/- pm 813 PAK information imported