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Colourtex and Anr. Vs. Union of India (UOi) thr' Secretary and 4 Ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1961 - Sections 113, 129B(2), 129C, 129C(1), 129C(2), 129C(4) and 129C(5); Customs (Amendment) Act, 1962 - Sections 129C(5)

Reported in : 2006(198)ELT169(Guj); 2008[9]STR426

opinion between the members constituting the Bench in light of requirements of provisions of Section 129C(5) of the Customs Act, 1962. During the course of hearing reliance was placed on decisions of Patna High Court in the case of

Sarabhai Electronics Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 129C(1), 129C(2), 129C(5) and 129C(6); Central Excise Rules, 1944 - Rules 9(1), 52A, 53, 173B, 173F, 173G(2), 173G(4), 173-O, 173Q(1) and 174; Central Excise Act, 1944 - Sections 6 and 35D

Reported in : 1990(53)ELT549(Guj)

of the procedure before the appellate Tribunal, the provisions of Section 129C (1), (2), (5) and (6) of Customs Act, 1962 shall be applicable. Section 129C(6) of the Customs Act, 1962 provides that subject to the provisions of this

Paras Laminates (P) Ltd. Vs. Customs, Excise and Gold (Control) Appela ... Overruled

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129C

Reported in : [1990]68CompCas72(Delhi); 40(1990)DLT179; 1990(26)ECC109; 1988RLR445a

the Customs, Excise and Gold (Control) Appellate Tribunal consisting of two members Beach, constituted u/s. 129 of the Customs Act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three-member Bench, by … of Three Member Bench and refer it to President for being posted before larger Bench--Customs Act (52 of 1962), Section 129C--Customs Tariff Act (51 of 1975), Schedule I, Headings 73.15(2), 84.60. - - 1986. After full hearing, the

Paras Laminates Pvt. Ltd. Vs. Cegat

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129, 129C, 129C(2), 129C(3), 129C(4) and 129C(5); Customs (Amendment) Act, 1985; Customs Rules

Reported in : 1990(45)ELT521(Del)

Customs, Excise and Gold (Control) Appellate Tribunal consisting of two members Bench, constituted under Section 129 of the Customs Act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three-member Bench, by … three-member Bench, by constituting a Bench larger than the Bench which heard and disposed of the earlier matter.4. Section 129C lays down the procedure to be followed by the Appellate Tribunal. Sub-section (2) of this provision provides that

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

other party to appeal.Section 35D(1) reads as under : 6. The relevant portion of Section 129C of the Customs Act, 1962 reads as under : 129C: Procedure of Appellate Tribunal. 1. The powers and functions of the Appellate Tribunal

Mr. T.R. Mehra Vs. the Union of India (Uoi),

Court : Mumbai

Subject : Customs

Acts : Imports and Exports (Control) Act, 1947 - Sections 2, 3, 3(1), 3(19), 3(29), 4, 4I(1), 4K, 5 and 5A; Companies Act, 1956; Customs Act, 1962 - Sections 2(33), 11, 111, 111(2), 112, 129C(2) and 130A; Foreign Trade (Development and Regulation) Act, 1992 - Sections 1, 3, 4, 5, 11 to 14 and 20; General Clauses Act - Sections 6; Income Tax Act - Sections 276DD; Foreign Trade (Regulations) Rules, 1993; Imports (Control) Order, 1985; Imports (Control) Order, 1955; Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993; Exports (Control) Order, 1988; Foreign Trade (Development and Regulation) Ordinance, 1992

Reported in : 2007(3)BomCR814; (2007)109BOMLR859; 2007(118)ECC249; 2007LC249(Bombay); 2007(217)ELT17(Bom)

Directors. The noticee were informed that the Authority proposed to confiscate the goods under Section 111(d) of the Customs Act, 1962 on the ground that the imports were in reality made by L.D. Textile and, therefore, the imports violated … filed Application before the CEGAT for rectification of mistake, as a mistake apparent on the record under Section 129C(2) of the Customs Act, 1962. Before CEGAT it was sought to be contended that the Imports and Exports

Colourtex and anr. Vs. Union of India (Uoi) and 4 ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 129B(2) and 129C(5)

Reported in : 2006(199)ELT200(Guj); (2006)2GLR1106; 2008[9]STR440

Bench could not agree and recorded dissenting opinions. Therefore, in light of provision of Section 129C(5) of the Customs Act, 1962 (the Act), the difference of opinion was referred to the President of CESTAT who assigned the matter to

Collector of Customs Vs. Diplomatic Foundations

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Customs

Reported in : (1995)(78)ELT305Tri(Chennai)

in the impugned order, could not be argued for the purpose of reference Under Section 130 of the Customs Act, 1962. The learned Counsel however, submitted that he would endeavour to put forth a plea that even though the … benefit of Notification 85/82 fell for consideration, only the Special Bench of the Tribunal in terms of Section 129C(3) can decide the matter. This Section for the purpose of convenience is reproduced below: "Every appeal against a

Neeraj Newspapers Association (P) Ltd. Vs. Assistant Collector of Cust ...

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975 - Section 255(5); ;Customs Act, 1962 - Sections 25, 128, 129B, 129C(6) and 129E; ;Income Tax Act, 1961 - Sections 220(6), 241, 254, 254(1) and 255(5); ;Code of Civil Procedure (CPC) ; ;Constitution of India - Article 226

Reported in : 1988(15)ECC343,1987(13)LC229(Calcutta),1988(33)ELT89(Cal)

orders for staying proceeding as will prevent the appeal if successful from being rendered nugatory.'23. Sections 129B and 129C(6) of the Customs Act, 1962 are similar to Sections 254(1) and 255(5) of the Income Tax Act. 1961 … both issued by the Central Government in exercise of powers conferred upon it by Section 25 of the Customs Act, 1962.4. The petitioner in or about March 1984 entered into a contract with one Messrs International Incorporated, U.S.A. for

K.S. Diesels Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1983)LC1383DTri(Delhi)

case the appellants had warehoused three consignments of machinery parts after executing bonds under Section 59 of the Customs Act, 1962. In respect of one consignment, under bond No. B204/3-5-76, the warehousing period was shown as three years. In … such an application and grant the stay.The case having been referred to me by the President under Section 129C(5), Customs Act, I have on the 4th and 5th July, 1983, heard representatives of both parties on the