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Kamat Printers Pvt. Ltd. and Vs. Union of India (Uoi) Through the Seni ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(1), 28(2), 28AB, 28AB(1), 28AB(2), 59, 59(1), 61(2), 127A and 28AB(2), 127B, 127B, 127C, 127C(1), 127C(6), 127C(7), 127C(9), 127F, 127F(1), 127H and 127J; Customs Act, 1961 - Sections 14(1); Central Excise Act, 1944; Finance Act (2), 1996; Valuation Rule, 1988 - Rule 8

Reported in : 2009(170)LC91(Bombay)

behalf of the petitioners has been that no show cause notice as required under Section 28 of the Customs Act, 1962 (hereinafter referred to as the Act) was served on the petitioners. The show cause notice dated 16th June, … subsequently found by the Settlement Commission that it has been obtained by fraud, or misrepresentation of facts.10. Under Section 127F(1), the Settlement Commission in addition to the powers conferred under Chapter V of the Central Excise Act, 1944

Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 8 and 28AA; Customs Act, 1962 - Sections 102, 111, 127B to 127J and 142; Income Tax Act, 1961; Central Excise Act, 1944 - Sections 32A and 32D; Indian Penal Code (IPC), 1860 - Sections 120B and 420; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 123; Customs Tariff Act, 1975 - Sections 110; Constitution of India - Articles 21 and 32

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

allowed - CONSERVATION OF FOREIGN EXCHANGE & PREVENTION OF SMUGGLING ACTIVITIES ACT, 1974 [C.A. No. 52/1974]Section 3 & Customs Act, 1962, Section 127-H: [Dr.A.R. Lakshmanan & Altamas Kabir, JJ] Preventive detention of Detenu and his brother for indulging in smuggling … detention order issued in respect of the detente is different issue and not governed by provisions of Section 127F(2) of the Customs Act. It was submitted that in a representation made before Settlement Commission in Shri Vipul

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

confirmed the demand of customs duty of Rs. 68,78,106/-, besides penalty and interest under Section 28AB of the Customs Act, 1962 (for short 'the Act'). 3. Aggrieved, the appellant preferred an appeal to the erstwhile Customs, Excise and Gold … reject the application.15. Section 127E empowers the Settlement Commission to reopen the completed proceedings in appropriate cases, while Section 127F confers all the powers upon the Settlement Commission, which are vested in an officer of the Customs under

Sudhir Malhotra Vs. Nct of Delhi and ors.

Court : Delhi

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 11, 127F(2), 112, 132 and 135(1); Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Indian Penal Code

Reported in : 2008(104)DRJ86; 2009(238)ELT46(Del)

BCGP with respect to one consignment. A criminal complaint of offence under Sections 132 and 135(1)(a) of the Customs Act, 1962 was filed against the Petitioner on 11th June, 1999 and cognizance of which has been taken by the … illegal/wrong generation and subsequent cancellation of BCGP with respect to one consignment. A criminal complaint of offence under Sections 132 and 135(1)(a) of the Customs Act, 1962 was filed against the Petitioner on 11th June, 1999 and … detenu is a different issue and not governed by provisions of Section 127F(2) of the Customs Act. The Apex Court held that the immunity granted

Sdl Auto Pvt. Ltd Through Its Director Shri h.s. Banga & Anr. Vs.c ...

Court : Delhi

Subject : Land Acquisition

made under Section 127B. ” The aforesaid decision interprets parimateria and similar provisions of Section 127F of the Customs Act, 1962. This decision had upheld and accepted the contention of the petitioner therein that the Settlement Commission cannot adjudicate

Commissioner of Central Excise and Customs and ors. Vs. M/S.Asianet Sa ...

Court : Chennai

Subject : Civil

Acts : Code of Civil Procedure (CPC) - Section 25; Customs Act, 1962 - Sections 127-B, 112-A, 111(d);

before the Customs and Central Excise Settlement Commission at Chennai purported to be under Section 127-B of the Customs Act, 1962 for settlement. The ASCL for the purpose of settlement pleaded before the Commission admitted its duty liability to … to be made by making full and true disclosure of duty liability to have the case settled. Under Section 127F, the Settlement Commission shall also have power vested in an officer of the Customs under the Customs Act.

Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

10,70,000/-, seized from the office premises of the said respondents, be not confiscated under Section 121 of the Customs Act, 1962, as made applicable to Central Excise by virtue of Notification 68/63-CE dated 4th May, 1963, as the said … Act, 1962): ―… The expression ―power to perform the function of an office of Customs,‖ as stated in Section 127F(2) of the Act, has to be read in accordance with the scheme of Chapter XVA and its object.

B.K. Industrial Corpn. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 85 to 88, 90 and 127F

Reported in : 2004(4)BomCR865; 2005(101)ECC365; 2004(169)ELT13(Bom)

Indian Navy and, hence not eligible for exemption from payment of customs duty under Section 90 of the Customs Act, 1962. By the said order, the Settlement Commission has called upon the petitioners to pay the duty with interest

Subhash Popatlal Dave Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Land Acquisition

1992, new grounds of challenge, such as absence of live link and intervention of Settlement Proceedings under the Customs Act, 1962, have been canvassed which could not have been contemplated in Alka Subhash Gadia's case and cannot be ignored … The Settlement Commission has been given powers to reopen completed proceedings and, thereafter, allow the said applications under Section 127F. In addition, the Settlement Commission has been empowered under Section 127H to grant immunity from prosecution and penalty.

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