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Balar Fabrics Pvt. Ltd. Vs. Union of India (Uoi)
Rajasthan
Jan-08-2002
Excise
Central Excise Act, 1944 - Sections 35C(1); Customs Act, 1962 - Sections 129B(1); Income Tax Act, 1922 - Sections 33(4) and 66
2003(85)ECC142; 2002(142)ELT309(Raj); 2002(2)WLC475; 2002(1)WLN718
be useful to refer certain provisions of the Central Excises & Salt Act, 1944 as well as the Customs Act, 1962. Section 35B of the Excise Act provides that any per-son aggrieved by any of the orders enumerated in sub-section … appeal. The manner and method of disposing the appeal filed before the Appellate Tribunal is provided in Section 129B(1) of the Customs Act, which is extracted as follows :- '129B(1): The Appellate Tribunal may; after giving the
Tag this Judgment! AI Brief & AskCommissioner of Customs Vs. Jyoti Industries Ltd.
Punjab and Haryana
Sep-17-2004
Customs
Customs Act, 1962 - Sections 129B(2)
2004(174)ELT315(P& H)
ORDERN.K. Sud, J.1. Revenue has filed this reference application under Section 130A of the Customs Act, 1962, seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal') to refer … a misinterpretation of fact which is also an error apparent from the record is not covered Under Section 129B(2) of the Customs Act, 1962?(ii) Whether such facts which the Appellate Tribunal has failed to appreciate but apparent
Tag this Judgment! AI Brief & AskThe Commissioner of Customs (imports) Vs. Pride Foramer
Mumbai
Apr-24-2006
Customs
Customs, Act, 1962 - Sections 27(2), 28, 28(2), 28AB, 35H, 111, 112, 114A, 129A, 129B and 130; Income Tax Act, 1961 - Sections 254, 254(1), 254(2) and 256; Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 41; Constitution of India - Article 226
2006(4)BomCR737; 2006(204)ELT381(Bom); 2006[4]STR401
the revenue is that the decision dated 5th September, 2005 passed by the Tribunal is an order under Section 129B of the Customs Act, 1962 and, therefore, amenable to appeal under Section 130. He would submit that the … cause as to why(a) the Rig, 'Pride Pennsylvania' value at Rs.1,96,69,50,295/-be not confiscated under Section 111(m) of the Customs, Act, 1962;(b) the differential duty of customs amounting to Rs.52,13,50,125/-be not recovered under proviso to Section 28 of the Customs
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Sh. Krishan Madan and Another Vs. Deptt. of Customs
Delhi
Apr-09-2001
Customs
Customs Act, 1962 - Sections 123, 129B(2) and 130-A; Code of Civil Procedure (CPC), 1908 - Order XLVII
2001VAD(Delhi)252; 92(2001)DLT129; 2001(59)DRJ476; 2001(76)ECC136; 2002(140)ELT52(Del)
ORDERArijit Pasayat, C.J.1. This is an application under Section 130-A of the Customs Act, 1962 (in short `Act'). The application relates to order in Misc. Case No.M/181/99-MB(DB) in Appeal No.C/609/93-NB, decided by the … a new question which cannot be raised for the first time. Thereafter an application was filed under section 129B(2) of the Act before the Tribunal seeking rectification of certain purported mistakes in the order of the Tribunal.
Tag this Judgment! AI Brief & AskBasheer Ahammed Vs. Collector of Cus. and C. Ex.
Kerala
Jul-30-1990
Customs
Customs Act, 1962 - Sections 111, 112(1), 119, 129B(4), 129E, 130, 130(1), 130(3) and 130E; Mysore Income Tax Act - Sections 34; Constitution of India - Article 226
1991(31)ECC375; 1992(61)ELT583(Ker)
Ext. P2 is an order of the first respondent, passed under Sections 111(d), 112(b)(1) and 119 of the Customs Act, 1962, for short, the Act, confiscating bundles of smuggled goods, 58 bags of rice and imposing a penalty of … order which has to be treated as finally disposing of the disputes in view of Sub-section (4) of Section 129B. See Sub-section 4 of Section 129B :'129B. - Orders of Appellate Tribunal.(4) Save as otherwise provided in Section
Tag this Judgment! AI Brief & AskJay Bharat Steel Co. Vs. Union of India (Uoi)
Gujarat
Sep-20-2004
Customs
Customs Act, 1962 - Sections 129 B(2); Constitution of India - Article 227; Customs, Excise and Gold (Control) Appellate Tribunal Procedure Rules - Rule 20
2005(184)ELT20(Guj); (2004)3GLR2668
Tribunal ought to have exercised its jurisdiction in favour of all the petitioners under Section 129B(2) of the Customs Act, 1962 by recalling its earlier order. Relying on the judgment of the Hon'ble Supreme Court in case of B.S.Bajwa
Tag this Judgment! AI Brief & AskUnion of India (Uoi) Through the Commissioner of Customs (P) Vs. Mr. Z ...
Mumbai
Mar-30-2010
Customs
Customs Act, 1962 - Sections 108, 111, 113, 114, 114(1), 118, 129B, 130, 130(1), 130(3) and 135(1); ;Foreign Exchange Regulation Act, 1973 - Section 13(2); ;Central Excise Act, 1944 - Section 35(G) and 35H; ;Industrial Disputes Act, 1947; ;Limitation Act, 1963 - Section 5; ;Indian Penal Code (IPC), 1860 - Section 120B; ;Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 - Rules 23 and 41; ;CCS (CCA) Rules, 1965 - Rule 14; ;Constitution of India - Articles 26, 226 and 227
2010(112)BomLR2266,2010(176)LC257(Bombay)
By this petition under Articles 226 and 227 of the Constitution of India r/w Section 130 of the Customs Act, 1962 the Petitioner/Revenue challenges the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal, West Regional Bench … may, within sixty days of the date upon which he is served with notice of an order under Section 129B (not being an order relating, among other things to the determination of any question having a relation to
Tag this Judgment! AI Brief & AskRoyal Oil Field Private Limited, a Company Incorporated Under the Comp ...
Mumbai
Oct-05-2005
Customs
Customs Act, 1962 - Sections 129B(4)
2005(4)ALLMR675; 2006(1)BomCR107; 2006(194)ELT385(Bom)
and, therefore, the impugned show cause notice is without jurisdiction. He submitted that under Section 129B(4) of the Customs Act, 1962 the order passed by the tribunal on a question relating to the valuation of the goods is final
Tag this Judgment! AI Brief & AskPradeep Ch. Saha Vs. Additional Collector of Customs
Kolkata
Jul-09-1993
Customs
Customs Act, 1962 - Sections 111, 112, 125, 125(1), 129A(1), 129B(2), 129B(4), 129D, 129D(2) and 129D(4); ;Customs Rules
1995(51)ECC110,1993(68)ELT525(Cal)
the importer has failed to produce the same, the goods become liable for confiscation under Section 111(d) of Customs Act, 1962 and the importer becomes liable for penalty under Section 112 of the said Act, I, therefore, impose a … the second consignment.4. It appears that on 18th June, 1993 the Collector of Customs exercised his power under Section 129B(2) of the Customs Act, 1962 for filing an application to the Collector (Appeals) in terms of Sub-section (4)
Tag this Judgment! AI Brief & AskCommissioner of Customs (import) Vs. S.C. Gupta
Mumbai
Jul-27-2006
Customs
Customs Act, 1962 - Sections 28(1), 143A, 124, 129A(4), 129B, 129D, 129D(4), 130A, 130A(1) and 180; Central Excise Act, 1944 - Sections 35C, 35H and 35H(1); Income Tax Act, 1961 - Sections 256, 256(1) and 256(2); Wealth Tax Act, 1957 - Sections 27, 27(2) and 27(3); Bombay Sales Tax Act - Sections 39, 43, 43(1) and 61; Limitation Act, 1963 - Sections 5 and 29; Limitation Act, 1908; Limitation Act, 1965 - Sections 4 to 24 and 29(2); Haryana General Sales Tax Act; Rent Act; Sales Tax Act; Special Courts (Trial of offences relating to transactions in securities) Act, 1992 - Sections 3(2), 4(2), 10(3) and 13
2007(207)ELT377(Bom)
in Nepal which were found to be fake transactions. Therefore, notices were issued under Section 124 of the Customs Act, 1962 read with proviso of Section 28(1) and Section 143-A thereof for determining payment of customs duty. The show … days from the date upon which a party concerned is served with the notice or an order under Section 129B of the Customs Act. In the present case, it is submitted by the counsel for Respondent No. 8
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