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The Commissioner of Customs (import) Vs. Amrit Banaspati Co. Ltd.

Court : Mumbai

Subject : Customs

Acts : Customs Tariff (Determination of Orig of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000; Prevention of Food Adulteration Act, 1954 - Sections 2, 5, 6, 11, 18 and 41(2); Prevention of Food Adulteration Rules, 1954; Prevention of Food Adulteration Rules, 1955; Customs Tariff Act, 1975 - Sections 5(1); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5; Customs Act, 1962 - Sections 2, 2(33), 111, 112, 125 and 143; Sea Customs Act, 1878 - Sections 5, 16 and 18; Trade and Merchandise Marks Act; Drugs and Cosmetics Act, 1940 - Sections 41(1)

Reported in : 2008(1)ALLMR155; 2008(1)BomCR729; (2007)109BOMLR2328; 2007(123)ECC14; 2007(149)LC14(Bombay); 2007(218)ELT336(Bom)

Tribunal was justified in allowing clearance of the confiscated goods subject to reprocessing.24. Mr. Shreedharan further submitted that Section 143 of the Customs Act, 1962 has been enacted to take care of the situations as in the instant … products shall be subject to all the conditions laid down in the 1954 Act.10. Section 2(33) of the Customs Act, 1962 as well as Clauses (1) and (m) of Sections 2(ia) and Sections 5 & 6 of the 1954

Anoop Kumar Vs. Commissioner of Cus. (Prev.)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(33), 125, 130(1) and 143; ;Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 - Rule 41; ;Constitution of India - Article 226

Reported in : 2004(93)ECC149,2002LC316(Calcutta),2002(145)ELT48(Cal)

3 lakhs and a fine of Rs. 50,000/- after having confiscated the same under Section 111(d) of the Customs Act, 1962. Section 125 of the Customs Act provides that in case of prohibited goods, it is the discretion of the … The learned Counsel for the petitioner, Mr. Talukdar, in reply, points out to the remedy as provided under Section 143 of the Customs Act under which such goods can be released on execution of Bonds. Under Section 125

Bussa Overseas and Properties P. Ltd. Vs. C.L. Mahar, Asstt. C.C.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 111, 112 and 143(1)

Reported in : 2004(163)ELT304(Bom)

to show-cause why the goods imported by the petitioners should not be confiscated under Section 111(d) of the Customs Act, 1962 and penalty under Section 112 should not be imposed upon the petitioners. To appreciate the facts which gave … of 25% of the c.i.f. value. The petitioners executed the requisite bonds as required under Sub-section (1) of Section 143 of the Customs Act on February 21, 1990 in respect of 6 consignments, in March 1990 in respect

Shashikant Panachand Gorakhia Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 143 and 157; Customs Tariff Act, 1975

Reported in : 1993(65)ELT15(Bom)

the payment of the deficiency, if any, between the duty finally assessed and the duty provisionally assessed. Under Section 143 of the Customs Act, 1962, the Assistant Collector has got the power to allow import or export on … called upon to execute personal bond for the entire disputed amount of duty. Under Section 18 of the Customs Act, 1962, a provisional assessment of duty can be made and while making such a provisional assessment, the proper officer

Sriram Mills and anr. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(33), 3(2) and (3), 11, 12, 25(1), (2) and (3), 111, 112, 143(A) and 167(8); Foreign Trade (Development and Regulation) Act, 1992 - Sections 11 - Rule 9; Constitution of India - Article 226; Import and Exports (Control) Act, 1947 - Sections 2(E), 3(2), 4, 5, 9, 11, 14, 15 and 20; Foreigh Trade (Development and Regulation) Ordinance, 1992; Foreigh Trade (Regulation) Rules, 1993 - Rules 2 and 6(2); Sea Customs Act, 1878 - Sections 19, 167(8) and 168

Reported in : 1998(3)ALD441; 1998(4)ALT207; 1998(61)ECC456

as the respondents, it is necessary to refer to the legal position obtaining under the Act and the Customs Act, 1962 and the respective jurisdiction and powers of officers under both the acts; The field of import and export … paid Rs.30 lakhs of duty. It is also stated that the statements of various persons were recorded under Section 108 of the Customs Act.9. Before considering the arguments of the Counsel for the petitioners as well as … an act or, shall be liable for the penalties mentioned therein.21. Section 143(A) provides for deferment of duty and the relevant part of this section

Smt. Noor Jahan Alam Vs. Union of India and Others

Court : Allahabad

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 115, 117 and 143

Reported in : 1998(4)AWC185; 1999(107)ELT591(All)

appears that the truck aforestated was seized by the Custom Authorities at Varanasi under the provisions of the Customs Act. 1962. The order as communicated to the petitioner by the Assistant Commissioner (T) Customs Head Quarter, Lucknow reads as … and executing a bond in the sum of Rs. 40,000 (estimated value of the vehicle) as required by Section 143 of the Customs Act which reads as under :'143. Power to allow import or export on execution of

Commissioner of Customs (import) Vs. Wockhardt Hospital and Heart Inst ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 28, 28(1), 47, 47(1), 111, 112, 115(2), 124, 125, 125(1), 125(2), 130 and 143; Customs (Amendment) Act, 1985 - Sections 125(2); Income Tax Act, 1961; Customs Tariff Act, 1975

Reported in : 2006(200)ELT15(Bom)

J.P. Devadhar, J. 1. These two appeals are filed by the revenue under Section 130 of the Customs Act, 1962. Since the issue involved in these appeals are common, both these appeals are heard together and disposed of … clearance of the goods. To overcome this legal hurdle, the legislature has provided for execution of bonds under Section 143 of the Customs Act. Moreover, the Central Government has followed consistent practice of incorporating conditions of bond or

Gaur Impex Vs. Commissioner of Customs

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

Subject : Customs

Reported in : (2004)(94)ECC45

imported under Bills of Entry Nos. 31993, 31994, 31995 and 31996 dated 20.11.2001 under Section 111(o) of the Customs Act, 1962.However he has given an option to the importer-appellant to redeem the same on payment of fine of Rs.

Bhagwandas Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Customs

Acts : Customs Act, 1962 - Sections 143

Reported in : 1988(35)ELT628(All)

that the petitioner should move a proper application for provisional release as required under Section 143 of the Customs Act, 1962. Upon the application being made they would be decided within one month from the filing of the same.

Reliance Industries Limited Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 47, 111, 130 and 143

Reported in : 1990(26)ECC335; 1988(36)ELT49(Bom)

with the normal procedure under which they were cleared by the proper officer under Section 47 of the Customs Act, 1962. Import duty, however, was assessed provisionally and final assessment was to be made after reconciliation of all the … registered under Project Imports (Registration of Contract) Regulations, 1985 and the clearance of goods has been made under Section 143 of the Customs Act. Continuity bonds have been executed by the petitioners. It is in this context, says