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itc Limited Vs. Commissioner of Central Excise (A)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35A(1), 35F, 37B, 220(6), 254 and 255(5); Customs Act, 1962 - Sections 128A and 129E; Constitution of India - Articles 14, 19(1), 32, 226 and 265; Imports and Exports (Control) Act, 1947 - Sections 4M, 4M(1) and 4M(2); Central Boards of Revenue Act, 1963; Delhi Municipal Corporation Act, 1957; Mines and Minerals Act; Administrative Law; Central Excise Rules - Rule 213

Reported in : 2001(127)ELT338(Mad)

Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs Act, 1962 and Articles 14, 19(1)(g) and 265 of the Constitution of India in so far as the petitioner is … Sections 35A, 35F and 37B of the Central Excise Act, 1994, Sections 128A and 129E of the Customs Act, 1962 and Articles 14, 19(1)(g) and … to declare the CBEC Circular No. 459/16/99, dated 30-3-1999 passed by the first respondent as ultra vires of Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs

Government of India Vs. Savitru and Company

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 128A(2)

Reported in : 1988(35)ELT33(AP)

set aside. The writ Appeal is allowed. No costs. Customs - appellate authority - Section 128 (2) of Customs Act, 1962 - Board invoking power under Section 128 A (2) enhanced penalty - Section 128 A (2) provides that … under the Customs Act of 1962. In an appeal filed before the Board invoking the power under Section 128A(2) of the Act enhanced the penalty. The order enhancing the penalty is impugned in the writ petition. Section

Wall Street Finance Ltd. a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 113, 114, 115, 118, 121, 122, 129A, 129A(1), 129A(2), 129D(1), 129DA(1) and 129DD(1); Foreign Exchange Regulations Act, 1973 - Sections 7

Reported in : 2007(2)BomCR511; 2006(202)ELT776(Bom); 2006(5)MhLj417; 2008[9]STR419

immediately before the appointed day and also in connection with the orders passed by Collector of Customs under Section 128A, to direct proper officer to appeal on his behalf as laid down by Section 129A(2). Revisional powers are … M/s.TTC.(a) should not be confiscated under the provisions of Section 121 as also under Section 113(d) of the Customs Act, 1962.(b) the country craft `Ya Hajipir' having registration No. MNV-1048/mandvi seized on 29.5.97 which was used for smuggling of

Rabindra Chandra Paul Vs. Commr. of Customs (Preventive) Shillong

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1), 14(1A), 14(2), 111, 128A(3), 130E and 156; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 4(1), 4(2), 5 to 8, 8(2), 9(2) and 10A

Reported in : 2007(209)ELT326(SC); JT2007(8)SC437; 2007(3)SCALE732; (2007)3SCC93

on the Transaction value. It was further held that Rule 4 is directly relatable to Section 14(1) of Customs Act, 1962. Section 14(1) read with Rule 4 provides that the price paid by the importer in the ordinary course of … by Order dated 26.12.2003 passed by the Assistant Commissioner of Customs, the appellant preferred an appeal under Section 128A(3) of Customs Act, 1962. This appeal was filed before the Commissioner (A). By Order dated 30.6.2004 the Commissioner

Sanjay Danchand Ghodawat Vs. Additional Commissioner of Customs (Port) ...

Court : Kolkata

Subject : Land Acquisition

the petitioner and six other persons involved in the import of the vehicle, under Sec. 124 of the Customs Act, 1962 read with the proviso to Sec. 28 of the Act. (4) The allegation in the show-cause notice was … said noticee is approaching Settlement Commission, Kolkata, after payment of differential duty of Rs.25,91,844/-, along with interest under Section 127B of the Customs Act, 1962. They further undertook through the letter that they will produce evidence of … the matter for fresh adjudication. In this connection he referred to Sec. 128A(3) of the Customs Act. He further submitted that if the appellate remedy

Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B

Reported in : 2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)

that the amount erroneously refunded could not be recovered by filing an appeal under Section 129D of the Customs Act, 1962 unless a demand notice was issued under Section 28(1) be correct in law, when the Supreme Court in … procedure to be followed by them. Section 128 of the Act provides for appeal to the Commissioner (Appeals). Section 128A of the Act provides for the procedure to be followed while deciding the appeal. Section 129 of the

Rajesh Kumar Vs. the Commissioner of Customs and the Superintendent of ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1A), 111, 123, 125, 125(2) and 128A; Constitution of India - Article 226

Reported in : 2006(198)ELT9(Mad)

for confiscation as the petitioner has not discharged the burden of proof as per Section 123 of the Customs Act, 1962 and remitted the matter back to the adjudicating authority. As per the direction of the Tribunal, the Joint … further submits that if the petitioner is not satisfied with the duty fixed by the authority, as per Section 128A of the Customs Act, the petitioner has got a right by way of appeal before the appellate authority;

Jai Enterprises, Rep. by Its Proprietor Mr. V.S. Jayakumar Vs. the Com ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 110(2), 124, 128, 128(1), 128A, 138 and 153; General Clauses Act - Sections 27; Mysore Town Municipalities Act - Sections 27(3); Gold Control Act - Sections 79; Negotiable Instruments Act - Sections 138

Reported in : (2006)3MLJ740

and the same was sent to the petitioner by Registered Post as contemplated under Section 153 of the Customs Act 1962 (hereinafter called as the Act). But the same was returned on 19.05.2004 with the postal remarks 'absent' and … the Original Authority. Since the appeal was filed beyond the statutory period the same was dismissed and under Section 128A of the Ac, the Appellate Authority is empowered to condone the delay of 30 days alone and not

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

of Customs, New Delhi, appeal lies before the Commissioner of Customs (Appeals), New Delhi, under Sections 128 and 128A of the Customs Act, 1962 and appeal against the order of Commissioner of Customs, Mumbai, lies before CESTAT … 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)

Collector of Customs Vs. Wyeth Labs Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1988)(16)ECC83

Thus the Assistant Collector, Coordination Unit was acting as an agent of the Collector. Section 153 of the Customs Act 1962, which relates to the service of the order or decision, is reproduced as under : "153. Service of … He stated that the statutory requirement of service of the order on the Collector in terms of Section 128A(5) as required in law could not be dispensed with by this standing order and in this connection he