Advanced Search Results

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

the Rule is accordingly made absolute in terms of the above. Customs - Jurisdiction of Settlement Commission - Customs Act 1962, Section 127B and Chapter XXXV-A - Goods were imported by respondents in violation of the conditions of license - … avail of the benefit of approaching the Settlement Commission. Mr. Rana thereafter took us through the provisions of Section 127A of the Customs Act. Section 127-A(b) defines a 'case', reads as under:- 'Case' means any proceeding under this

Tata Teleservices (Maharashtra) Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 110, 111, 111, 111, 111, 112, 113, 114, 115, 116, 117, 119, 120, 121, 123, 127A, 127A(b), 127B and 144A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Income Tax Act, 1961 - Sections 245C and 245D

Reported in : 2006(201)ELT529(Bom)

has been raised with regard to the jurisdiction of the Settlement Commission constituted under Chapter XIV-A of the Customs Act, 1962). The Petitioners in the five Writ Petitions which have been filed by the Union of India representing the … no party can approach the Settlement Commission. Mr. Rana contended that the word 'case' has been defined under Section 127A(b). He emphasised that, reading the requirement that there should be a 'case', a show cause notice referred to

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

having regard to the Scheme of Settlement, the Settlement Commission had absolutely no jurisdiction in the matter.10. The Customs Act, 1962 (the Act) was enacted to consolidate and amend the law relating to customs. Indisputably on import of goods, … S.B. Sinha, J. 1. Leave granted.2. Interpretation of the provisions of Section 127A read with Section 127H of the Customs Act is involved in this appeal which arises out of a

M/s. Auto Creaters Vs. Union of India and Others

Court : Mumbai

Subject : Land Acquisition

there shall be no order as to costs. Constitution of India, 1950 Articles 14, Articles 19(1)(g), Article 226 Customs Act, 1962 Section 127A, Section 127B Finance (No.2) Act, 1998 (21 of 1998) Section 102 Customs Tariff Act 1975 (51 of 1975)

Commr. of Cus. (Air), Chennai Vs. Cus. and C. Ex. Settlement Commissio ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 127A, 127B and 127C

Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)

dated 15-2-2001 of the first respondent. By the said order, the application filed under Section 127B of the Customs Act, 1962 (hereinafter referred to as 'the Act') by Respondents 2 to 4 was entertained by the first respondent and … and therefore, they filed the application as the issue to be decided is a case as defined under Section 127A(b) of the Act. The said application was opposed by the writ petitioner as to the admissibility since the

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

contention of the learned Counsel for the appellant/petitioner is that the word 'case' under Section 127(A)(b) of the Customs Act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that … taken as one. The learned Counsel for Appellant would further submit that the word 'case' was defined under Section 127A(b) of the Act and the same is not to be strictly interpreted but to be construed as any

Mahendra Petrochemicals Ltd. Vs. Union of India (UOi) thro' Secretary

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 127A, 127B, 127B(1) and 127B(1)(B); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5 and 7 to 9; Customs Act, 1961; Central Excise Act, 1944 - Sections 31 and 32, 32E(1)

Reported in : 2004(93)ECC526; 2004(165)ELT499(Guj); (2004)2GLR1306

passed by the Settlement Commission rejecting the four applications filed by the petitioners under Section 127-B of the Customs Act, 1962 (hereinafter referred to as 'the Customs Act').3. The petitioner-Company is a Public Limited Company engaged in the business … to the relevant statutory provisions. Chapter XVIA of the Customs Act begins with the heading 'Settlement of Cases'. Section 127A contains definitions including definitions of 'case' and 'Settlement Commission' which are as under :-'Section 127A. Definitions.- In this

V.C. Mohan Vs. the Commissioner of Customs (Air),

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(39), 46(4), 110, 110(2), 111, 112, 113, 123, 124, 125, 125(2), 127A, 127B, 127B(1), 127C, 127D, 127E, 127F, 127H and 127I; Customs Tariff Act, 1975; Narcotic Drugs and Psychotropic Substances Act, 1985; Income Tax Act - Sections 245AB, 245C and 245D; Customs (Settlement of Cases) Rules, 1999 - Rule 3

Reported in : 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473

of settlement commission dated 15.2.2001 on an application filed by the appellant herein under Section 127B of the Customs Act, 1962 for settlement of case. 2. The brief facts of the case are as follows:The appellant herein filed bill … have the case settled before the Settlement Commission.10. Chapter XIV-A of the Act provides for 'Settlement of Cases'. Section 127A defines certain terms under Chapter XIV-A. Sub-clause (b) of Section 127A defines the term 'case' means any proceeding

Pratibha Syntext Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28AB and 111

Reported in : 2003(4)ALLMR25; 2004(1)BomCR92; 2003(157)ELT141(Bom)

breach, became part and parcel of the conditions of the exemption notification issued under Section 25 of the Customs Act, 1962. Since, there was breach of the terms of the Exemption Notification, the customs authorities were entitled to recover … is not correct on the part of the Settlement Commission entertain such cases. Since the provisions of Section 127A(b) and Section 127B(1) of the Customs Act were not very clear, this matter was referred to Ministry of

Chawla Enterprises Ltd. Vs. Commissioner of Customs and ors.

Court : Delhi

Subject : Customs

Acts : Income Tax Act, 1961 - Sections 254(D)1, 245E; Customs Act, 1962, - Sections 127A, 127B, 127C(1), 127C(7) and 127E; Companies Act, 1956; Central Excise Tariff Act, 1985

Reported in : 2004(72)DRJ768; 2004(93)ECC175; 2004(175)ELT61(Del)

passed by the Customs and Central Excise Settlement Commission (for short the `Commission') under section 127C(7) of the Customs Act, 1962, (for short the 'Act').3. The petitioner, a company incorporated under the Companies Act, 1956 is engaged in the … on account of mis-classification or otherwise of goods.19. The term 'case' has been defined in Clause (a) of section 127A of the Act, to mean any proceeding under the Act for the levy, assessment and collection of Customs