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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

Union of India and Others Vs. Popular Dyechem

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 47 and 129D

Reported in : 1990(26)ECC334; 1989(23)LC565(Bombay); 1987(28)ELT63(Bom)

contemplation of an order or in pursuance of an order passed in revision under Section 129D of the Customs Act, 1962. No such order has been passed till today. In those circumstances, no interference with the trial Court's order

Ghanshyam Chejra Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 47, 59, 108, 111, 128 and 129D; ;Import and Export (Control) Act, 1947 - Section 3 and 3(2); ;Sea Customs Act - Section 167(8); ;Constitution of India - Articles 226 and 265; ;Customs Tariff Differential Duty Rules - Rule 2

Reported in : 1989(24)ECC327,1993LC68(Calcutta),1989(44)ELT202(Cal)

Leather Company were assessed, duty paid and were duly released for home consumption under Section 47 of the Customs Act, 1962.8. The remote control and accessories imported by the petitioner were adjudicated by an appropriate officer of the Customs … the said Act and the only recourse open to him is to file an appeal in terms of Section 129D of the Act.16. According to the petitioner, no show cause notices have been served upon the concerned importers,

M/s. Welcome Fisheries Limited rep. by Director Vs. The Commissioner o ...

Court : Chennai

Subject : Service Tax

that on review, the Commissioner of Customs (Exports), Chennai directed the adjudicating authority to file an appeal under Section 129D of the Customs Act, 1962. In view of the same, the department filed an appeal before the Commissioner … vide order dated 16.12.2006, this Court directed the assessee to file an appeal under Section 5A of the Customs Act, 1962 before the Appellate Authority, with a further direction to the Commissioner (Appeals) not to raise any objections including

R . C . Fabrics ( P ) Ltd . Vs . Union of India Overruled

Court : Delhi

Subject : Customs

Acts : CODE OF CIVIL PROCEDURE, 1908 - Section 144; CUSTOMS ACT, 1962 - Section 17, CUSTOMS ACT, 1962 - Section 45, CUSTOMS ACT, 1962 - Section 108, CUSTOMS ACT, 1962 - Section 110, CUSTOMS ACT, 1962 - Section 111, CUSTOMS ACT, 1962 - Section 112, CUSTOMS ACT, 1962 - Section 125; INDIAN CONTRACT ACT, 1872 - Section 72, INDIAN CONTRACT ACT, 1872 - Section 129D

by the Customs Authorities and as a result thereof the goods were seized under Section 110 of the Customs Act, 1962 in the belief that they were liable to be confiscated on the ground of misdeclaration. The petitioner requested … acquired finality as they failed to report to the procedure laid down in sub-sections (2) to (4) of Section 129D(2) of the Customs Act, 1962 for setting aside the same. Once the adjudicatory authority gives an option to

Pradeep Ch. Saha Vs. Additional Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 125, 125(1), 129A(1), 129B(2), 129B(4), 129D, 129D(2) and 129D(4); ;Customs Rules

Reported in : 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 … is found in the records is as follows :-'On examination of the above mentioned order in terms of Section 129D(2) of the Customs Act for the purpose of satisfying myself as to the legality and propriety of imposing

Bharat Chandra Bag Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 122, 125, 128, 129, 129A(1), 129A(2), 129A(4), 129D, 129D(2), 129D(4), 129D(5) and 129DA(2); ;Customs (Amendment) Act, 1988 - Sections 4, 5, 11, 12 and 16

Reported in : 1991(34)ECC32,1992LC185(Calcutta),1992(61)ELT53(Cal)

Further, it is held that Section 4 of the said Amendment Act relates to Section 129D(5) of the Customs Act, 1962, which prohibits application of the Section 129D in relation to the rate of duty or to the value

Videocon International Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 51, 75, 129DA, 129D(2), 129D(3) and 129D(5); Customs Tariff Act, 1975; Duty Drawback Rules - Rule 14; Constitution of India - Article 226

Reported in : 2000(121)ELT613(Bom)

after the respondent No. 3 had passed an order of clearance of export under Section 51 of the Customs Act, 1962. Admittedly, the exported items were exempted from duty and the assessee was entitled for the duty drawback. On … of 1992, the respondent No. 2 has passed a review order on 14-10-1992 by invoking his powers under Section 129D(2) of the Customs Act. Pursuant to this order, the revenue has filed an appeal before respondent No. 4

Madanlal Steel Industries Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 7, 11, 11(2), 24, 28, 32, 33, 34, 45, 47, 51, 77, 89, 109, 110, 111, 112, 124, 129D and 130

Reported in : 1992(38)ECC325; 1991(56)ELT705(Mad); (1992)IIMLJ43

check, who, after necessary examination, assessed the goods for duty by an order under Section 47 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). After the order four out of the six containers were cleared from … We have been informed that faced with the order as above, the Customs officials preferred a revision under Section 129D of the Act forthwith and in fact, the order under Section 47 of the Act was reversed, but

Mangla Brothers Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 47 and 129D

Reported in : AIR1985Cal122,1984(3)ECC227

is submitted that the Board may examine the issue and pass suitable order under Section 129D of the Customs Act, 1962 so that the case could be referred to CEGAT for fresh order'. It is, therefore, evident that the