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Oct 19 2006

Madhu Trehan Vs. Union of India (Uoi)

Court : Delhi

Decided on : Oct-19-2006

Subject : Customs

Acts : Customs Act, 1962 - Sections 131; Transfer of Residence Rules, 1978 - Rule 2

Reported in : 2006(113)ECC60; 2006LC60(Delhi); 2006(207)ELT52(Del)

dated 26.11.1980. Thereafter the petitioner preferred a revision application before the Central Government under Section 131 of the Customs Act, 1962 ('Act'). By the impugned order dated 20.1.1981, the Central Government extended the benefit of the Rules to certain

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Aug 26 1987

Century Textiles and Industries Ltd., Bombay Vs. Union of India

Court : Mumbai

Decided on : Aug-26-1987

Subject : Excise

Acts : Customs Act, 1962 - Sections 131(3); Central Excise Act; Indian Tariff Act, 1934

Reported in : 1987(3)BomCR449; 1988(15)ECC63; 1988(19)LC373(Bombay); 1988(37)ELT524(Bom)

consequential refund of dues.3. On February 17, 1977, the Government issued a notice under Section 131(3) of the Customs Act, 1962, purporting to review the order dated August 31, 1976 on the ground that the goods were filter paper

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May 04 1990

Indian Textile Paper Tube Company Limited Vs. Collector of Customs, Ma ...

Court : Supreme Court of India

Decided on : May-04-1990

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(3), 128, 130, 131(1), 131(3) and 131(5); Customs Tariff Act, 1975

Reported in : 1990(48)ELT633(SC); JT1990(2)SC585; (1990)4SCC65; [1990]3SCR96; 1990(2)LC165(SC)

Central Government violated the bar of limitation while exercising suo moto revisional powers under Section 131 of the Customs Act, 1962 is the limited question which crops up for consideration in the instant appeal against the judgment and order

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Jan 15 1998

Collector of Customs, Bombay Vs. Modi Spinning and Weaving Mills Co. L ...

Court : Supreme Court of India

Decided on : Jan-15-1998

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 128, 130, 131(3) and 131(5)

Reported in : AIR1998SC2649; 1999(63)ECC5; 1998(98)ELT289(SC); (1998)8SCC340

show-cause notice dated 13-8-1981 stating that the Government in exercise of its powers under Section 131(3) of the Customs Act, 1962 (hereinafter referred to as 'the Act') proposed to annul or modify the order-in-appeal and pass such order as

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Nov 29 1983

Lucas T.V.S. Ltd., Madras Vs. Government of India, New Delhi

Court : Chennai

Decided on : Nov-29-1983

Subject : Excise

Acts : Customs Act, 1962 - Sections 131

Reported in : 1984(17)ELT93(Mad)

The writ appeal is dismissed. There will be no order as to costs. Excise - countervailing duty - Section 131 of Customs Act, 1962 and Item 27 of First Schedule to Central Excises and Salt Act, 1944 - … as follows - 'Section 2 : The rates at which duties of Customs shall be levied under the Customs Act, 1962 (LII of 1962) are specified in the First and Second Schedules'. Section 2-A : Levy of countervailing duty

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Jun 03 1982

Kantilal Somehand Shah and anr. Vs. Collector of Customs and Central E ...

Court : Kolkata

Decided on : Jun-03-1982

Subject : Customs

Acts : Customs Act, 1962 - Sections 21, 104, 110, 110(1), 110(2), 111, 112, 123, 124, 124(4), 128, 128(2), 130, 130(1), 130(2), 131, 137 and 139(2); ;Constitution of India - Article 226; ;Bombay Co-operative Societies Act - Section 54; ;Bombay Co-operative Societies Rules - Rule 37; ;Sea Customs Act, 1878 - Sections 180A and 188; ;Income Tax Act, 1922

Reported in : 1985(4)ECC41,1982(10)ELT902(Cal)

to oppose the extension as mentioned above and as such, there was contravention of Section 110(2) of the Customs Act, 1962 (hereinafter referred to as the said Act). Section 110 of the said Act, deals with seizure of goods, … to revise. The above determinations were made in a case, where the question arose, whether a notice under Section 131(3) of the said Act, for revision of order of refund was due, valid and proper. Then, Mr. Roy

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Aug 21 1971

Motilal Lalchand Shah Vs. L.M. Kaul and anr.

Court : Gujarat

Decided on : Aug-21-1971

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 112, 113, 114, 121, 124 and 131

Reported in : 1984(17)ELT294(Guj)

nil October, 1969 confiscating the Indian currency to the tune of Rs. 51,000/- under Section 121 of the Customs Act, 1962. The said order came to be passed in the following circumstances :- The petitioner is a businessman dealing … show cause notice served on the petitioner, that the petitioner has been found guilty of the offence under Section 131 of the Customs Act read with Section 121 of the said Act. In our opinion, therefore, that would

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Jul 14 1987

United Footwear Pvt. Ltd. Vs. Joint Secretary, Govt. of India

Court : Chennai

Decided on : Jul-14-1987

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 131(3)

Reported in : 1989(42)ELT193(Mad)

which reads as follows; 'In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest so to … considered that this view of the Appellate authority requires reconsideration and accordingly initiated suo motu proceedings under Section 131(3) of the Customs Act, 1962. After issuing notice, the Government of India ultimately held that unless the machinery

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Nov 16 1981

Venkateswara Stainless Steel and Wire Industries Vs. Government of Ind ...

Court : Andhra Pradesh

Decided on : Nov-16-1981

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 131; Customs Tariff Act, 1975

Reported in : 1983(14)ELT2217(AP)

as the Schedule, lists out both dutiable goods and rates of duty of customs leviable thereon under the Customs Act, 1962. Item No. 63(14) of the Schedule relates to 'Iron and steel hoops and strips, not otherwise specified' and … should not exceed 5' (125 mm). The petitioner thereupon filed a revision application before the first respondent under Section 131 of the Customs Act. Relying upon the specifications given in Brussel's Tariff Nomenclature in preference to those given

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Sep 11 1982

Savitru and Company Vs. Government of India and ors.

Court : Andhra Pradesh

Decided on : Sep-11-1982

Subject : Customs

Acts : Customs Act, 1962 - Sections 30, 40, 41, 42, 116, 128, 128(1), 128(2) and 131

Reported in : 1984(3)ECC367; 1983(13)ELT900(AP)

and Company on the basis of the undertakings they had executed under Sections 41 and 42 of the Customs Act, 1962. Under Section 42, a person-in-charge of a conveyance which has brought any imported goods shall not cause or … Central Board of Revenue dated 13-9-1973, Messrs. Savitru and Company filed a revision to the Central Government under Section 131 of the Customs Act, but that was dismissed by an order dated 26-8-1977. This writ petition is filed

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