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S. Ram Kumar Vs. Union of India (Uoi), Ministry of Finance, Department ...

Court : Chennai

Subject : Customs

Acts : Patents Act, 1970; Customs Act, 1962 - Sections 111, 128, 128A, 128A(4A), 129 and 129A; National Tax Tribunal Act, 2005 - Sections 15; Motor Vehicles Act; Uttar Pradesh Trade Tax Act - Sections 9; Tamil Nadu General Sales Tax Act; Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - Rules 3, 3(2), 4, 6, 7, 8, 9, 10, 11 and 11(1); Constitution of India - Article 226, 226(2) and 227

Reported in : (2009)6MLJ990

New Delhi, in respect of two cases and the remedy of statutory appeal under Section 128 of the Customs Act, 1962, is available before the Commissioner of Customs (Appeals) and sixty days time is granted to file such appeals.(ii)

Chennai Customs House Agent Licence Owners, Assn. Vs. C.C., Chennai

Court : Chennai

Subject : Customs

Acts : Customs House Agent Licensing Regulations, 1984 - Regulation 25 and 25(2); Constitution of India - Articles 19(1) and 226; Customs Act, 1962 - Sections 128

Reported in : 2002(140)ELT27(Mad)

set of Custom House Agents. Therefore, it is unnecessary to go into those controversies.7. Section 2(13) of the Customs Act, 1962 defines the expression 'Customs Station'. In respect of such Customs Stations, 'Customs House Agents' are licenced under the … advanced out of frustration. The provisions of the Customs Act namely in particular Chapter XV provides for appeals. Section 128 provides for an appeal to the Collector (Appeals) which would mean that an order should have been passed

Sheth Enterprises Pvt. Ltd. and anr. Vs. Commissioner of Customs and a ...

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 128(1); Central Excise Act, 1944 - Sections 35 and 35B(5)

Reported in : 1999(66)ECC545; 2000(115)ELT53(Guj); (2000)1GLR8

time barred. 3. From the petition, it appears that a show cause notice under the provisions of the Customs Act, 1962 (hereinafter referred to as the 'Act') was served upon the petitioner on 6.1.1998 which was adjudicated vide order … the appeal is required to be dismissed being time barred under Section 128(1) of the Customs Act, 1962 as there was delay of 21 days … further contended by the petitioner that on the same day i.e. on 3.11.1998 a declaration as contemplated under Section 89 of the Scheme was filed to claim the benefits under the Scheme. An acknowledgment thereof dated 9.11.1998

Delta Impex Vs. Commissioner of Customs

Court : Delhi

Subject : Limitation

Acts : Customs Act, 1962 - Sections 14 and 128; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Central Excise Act - Sections 35 and 35(1); Payment of Gratuity Act, 1972 - Sections 7(7); Motor Vehicles Act, 1939 - Sections 58(2) and 58(3); Sales Tax Act; Uttar Pradesh Sales Tax Act, 1948 - Sections 10, 10(3)B and 68; Uttar Pradesh Sales Tax Rules, 1948; Code of Civil Procedure (CPC) , 1908 - Order 21; Code of Criminal Procedure (CrPC) - Sections 195

Reported in : 110(2004)DLT209; 2004(73)DRJ417; 2004(93)ECC322; 2004(173)ELT449(Del)

raised by the learned counsel for the appellant is as under:'Whether the provision of Section 128 of the Customs Act, 1962 completely bars the Commissioner ( Appeals) from condoning the delay beyond a period of 30 days even in

Shree Pipes Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 57, 65, 124 and 128; Constitution of India - Article 14; Customs (Fees for Rendering Services by Customs Officers) Regulations, 1968 - Regulations 2 and 3

Reported in : 1994(46)ECC304; 1995(79)ELT405(Raj); 1994(3)WLC36; 1994(2)WLN553

13th July, 1992/7th October, 1992 passed by the Assistant Collector, Customs is appealable under Section 128 of the Customs Act, 1962 (for brevity 'the Act') and although he started with the argument with reference to Section 128 of the

Suresh Bafna, Carrying on Business of Sole Proprietorship Under the Na ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 120A, 128, 128(1), 131A and 153

Reported in : 2008(5)BomCR717; (2008)110BOMLR868; 2008(127)ECC31; 2008(153)LC31(Bombay); 2009(234)ELT606(Bom)

to be done by affixing it on the notice board of the customs house.3. Section 128(1) of the Customs Act, 1962 reads as under. Any person aggrieved by any decision or order passed under this Act by an officer

In Re: N.K. MaraThe and Co., Bombay

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 27, 27(1) and 128

Reported in : 1981(8)ELT301(Bom)

371/3001/78-Cus. II, the Government observe that the appeal failed on account of limitation under Sec. 128 of the Customs Act, 1962. In the other two cases, the claim failed on account of limitation under Sec. 27(1) of the aforesaid … all these claims are barred by limitation either under Section 27 of the Customs Act, 1962 or under Section 128 ibid. Having been filed after the period of limitation prescribed under the Act had expired. The advocate at

Central Board of Excise and Customs Vs. Ashok Leyland, Madras

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 14(1), 108, 128, 130 and 130(1); Finance Act, 1980

Reported in : 1986(7)ECC10; 1985(5)LC2320(Madras); 1985(22)ELT17(Mad)

Excise and Customs, New Delhi, rejecting a revision petition filed by the respondent under Section 130 of the Customs Act, 1962, and remitting the matter to the Central Board of Excise and Customs for deciding the case on merits. … the Customs Act. According to the learned counsel, since Section 108 excludes an order passed in appeal under Section 128 from the purview of Section 130, the Board cannot exercise its powers of revision in this case, as

Ms.Medopharm. Vs. the Joint Secretary to the Govt. of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Section 74, 75, 128 (1); Re-export of Imported Goods (drawback of Customs Duties) Rules, 1995. - Rules 4, 5 ; Constitution of India - Article 226

Aggrieved by the order passed by the second respondent, the petitioner firm had preferred a statutory appeal under Section 128 (1) of the Customs Act, 1962, before the Commissioner of Customs (Appeals), Chennai. The appellate authority, vide its … respect of the exported goods. However, the shipping bills had been filed, inadvertently, under Section 75 of the Customs Act, 1962, instead of filing the claim, under Section 74 of the said Act. The goods had been exported by

Assistant Collector of Customs Vs. Associate Lumbers (P.) Ltd.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 17, 128, 129A and E and 130E

Reported in : 1993(41)ECC230; 1993(63)ELT605(Kar); ILR1992KAR3720; 1993(1)KarLJ39

of CEGAT, in the light of the provisions contained in Section 128, 129A, 129E and 130E of the Customs Act, 1962 (for short, the 'Act'). 5.1 On the contrary, it is contended on behalf of the respondents that as