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M/S. Electrothem India Ltd Vs. Cc., Kandla

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Customs

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Arya Bhandar Pvt. Ltd. Vs. Asstt. Collector of Customs

Court : Kolkata

Subject : CustomsExcise

Acts : Customs Act, 1962 - Sections 28, 142 and 143A(2)

Reported in : 1994(46)ECC124,1994(69)ELT631(Cal)

first time, in October, 1992 that the respondent No. 2 passed an order under Section 143(A)(2)(b) of the Customs Act, 1962 confirming the demand for customs duty of Rs. 1,20,383.69. The petitioner also got another letter dated January 15,1991 … said Act, would be applicable. The petitioner also stated that the condition precedent for confirming duty under Section 143A(2)(b) of the said Act was not satisfied as the goods were exported within the extended period. The last

L.D. Textile Industries Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2005)(190)ELT174Tri(Mum.)bai

let if pass.14. The Central Government by virtue of powers conferred on it under Section 4 of the Customs Act, 1962 installed, the Collector of Customs, Gujarat under Notification No. 250-Cus., dated 27-8-83 under the said Notification whose empire … the proceedings. He further held that the demands had been ordered under Section 28 as well as under Section 143A of the Customs Act. The demands for the duty in respect of Bills of Entry Nos. 22 and

Commissioner of Customs, Mumbai Vs. Maharashtra Marble Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2002)(142)ELT691Tri(Mum.)bai

Asstt. Commissioner confirmed the duty demand of Rs. 19,88,748/- under Section 28 read with Section 143A of the Customs Act, 1962 on the ground that conditions laid down in the notifications and the Exim Policy were not proved to

Commissioner of Customs Vs. Bhawana Exports, Rasayano,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2004)(91)ECC303

be appropriated (b) No interest can be demanded from the importer as the enabling Section 143A of the Customs Act 1962 has not been notified, (c) The importer has fulfilled a part of export obligation east on him under

Praveen Kumar Dalmia Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2003)(152)ELT65Tri(Bang.)

Procedure read with Import-Export Policy, 1992-97 should not be demanded read with proviso to Section 28 of the Customs Act, 1962. (III) The amount of Rs. 12,25,000/- paid vide Demand draft No. 914095, dated 10-2-95 of Canara Bank, Avenue … duty should have been paid.Therefore no interest under this Section can be charged. As regards the interest under Section 143A(2)(b) we find that Section 143(A) is a provision which is hibernating in the Customs Act, as no notification

Commissioner of Customs (import) Vs. S.C. Gupta

Court : Mumbai

Subject : Customs

Acts : 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

Reported in : 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

Mohan Aluminium (P) Ltd. and Shri Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2007)(210)ELT513Tri(Bang.)

of demand of Customs duty of Rs. 6,07,67,478/- under proviso to Sub-section (1) of Section 28 of the Customs Act, 1962 in respect of clearances through Mumbai Port. (c) Equal penalty under Section 114A in respect of the above … 112 of the Customs Act could have been levied. Hence, the order passed is bad in law. (x) Section 143A was required to have been invoked for demanding the duty in case of goods imported on Advance Licences

Commissioner of Customs, Hyderabad Vs. M/S Tallaja Impex and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Three lakh five thousand five hundred and fifty one only) under section 111(d) and 111 (f) of the Customs Act, 1962 read with Section 11 ibid, I order the disposal of seized cylinders in terms of Board’s letter vide

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)81ITD553(Ahd.)

relevant year, the company calculated that if fibres were imported, it would have been entitled to exemption from customs duty otherwise chargeable amounting to Rs. 31,75,231. This amount was taken to the credit of the Profit and … Studies - The Institute of Chartered Accountants of India. Para-12.3 of the said Paper deals with duty deferment (section 143A). The relevant extracts are reproduced below :- Section 143A provides the solitary exception for deferring payment of duty. … case and in law, the Commissioner of Income-tax erred in upholding the action of the Assessing Officer in including in the total income, advance licence … and gains of business or profession' retrospectively for and from assessment year 1962-63; - Clause (iiib) read with Section 2(24)(vb) (w.r.e.f 1-4-1967) so as to