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M/S. Ranadip Shipping and Transport Co. (Pvt.) Ltd. Vs. Collector of C ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 130-E and 147

Reported in : 1999(112)ELT769(SC); 1999(5)SCALE64

ORDERR.C. Lahoti, J.1. Notice under proviso to Sub-section (1) of Section 28 of the Customs Act, 1962 was issued on 13th May, 1985 and served on M/s. Ranadip Shipping & Transport Co. (Pvt) Ltd., the … principals - M/s. SLS, the respondent No. 2. The learned Counsel for the appellant submitted placing reliance on Section 147 that except on proof of any wilful act, negligence or default of the agent resulting into no levy

Kantilal Manilal and Co. Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 124 and 147

Reported in : 1989(23)LC65(Bombay); 1985(22)ELT32(Bom)

goods, to arrange movement and to clear the same through Customs having regard to Section 147 of the Customs Act, 1962, on behalf of the 5th Respondent and other related matters connected with the operation of the licences. The

UPS Jetair Express Private Limited Vs. The Chief Commissioner of Custo ...

Court : Chennai

Subject : Land Acquisition

were smuggled into India through a false declaration and in violation of Foreign Trade Policy, 2009-14 and the Customs Act, 1962. Thereafter, the DRI issued summons to various employees and personnel in charge of clearance in the Petitioner's Company … and contrary to the provisions of the Courier Imports and Exports (Clearance) Regulations, 1998 and the provisions of Section 140 of the Customs Act, 1962 and that when there is no case made out against the Petitioner, … the Petitioner ought not to be revoked and that as per Section 147(2) of the Customs Act, 1962, for the acts of the agent, the

Collector of Customs, CochIn Vs. Trivandrum Rubber Works Ltd.

Court : Supreme Court of India

Subject : Customs

Reported in : 2000(69)ECC27; 1999LC171(SC); 1999(106)ELT9(SC); JT1998(9)SC485; (1999)2SCC553

respondent. In this connection, the appellant has relied onSection 147(3) of the Customs Act, 1962. Sub-section (3) of Section 147 provides,'when any person is expressly or impliedly authorised by the...importer...tobe his agent in respect of such goods for … notice to the importer i.e. the respondent herein was issued by the appellant under Section 28 of the Customs Act, 1962 calling upon the respondent to pay duty amounting to Rs. 20,20,370.80 on the ground that the goods were

Jagjit Pal Singh Anand Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 69, 143(3), 147, 148, 254(2) and 260A; Customs Act, 1962 - Sections 110, 111 and 112

Reported in : (2010)229CTR(Del)243; [2010]321ITR106(Delhi)

found that the good was grossly undervalued and therefore were placed under seizure U/S Section 110 of the Customs Act, 1962. The total value of these consignments estimated at Rs. 17,48,969/- by DRI offices which was almost confirm by … After reopening the assessment fresh assessment order was passed on 28th February, 2003 under Section 143(3) read with Section 147 of the Act computing the total income of the appellant at Rs. 19,07,790/-.5. In the appeal preferred by

Pilmen Agents (Private) Ltd., Madras Vs. Collector of Customs, Madras

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12; Indian Tariff Act 1934 - Sections 28(1), 147 and 147(1); Sea Customs Act, 1878 - Sections 20 and 39

Reported in : AIR1967Mad124

and Sons (Pte) Ltd. In his letter, the Collector mentioned that a demand under S. 28(1) of the Customs Act, 1962 has become time barred, but payment of the amount if made voluntarily would be accepted. The petitioners addressed … no notice required under that section was given or the procedure prescribed under S. 28(1) and (2) followed.(4) Section 147 of the Act authorises the agent to do any act on behalf of the principal which the Act

Ranadip Shipping and Transport Co. (P) Ltd. Vs. Collector of Customs a ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 130E and 147

Reported in : 1999(66)ECC5; 1999LC288(SC); JT1999(6)SC145; (1999)9SCC32

R.C. Lahoti, J.1. Notice under proviso to Sub-section (1) of Section 28 of the Customs Act, 1962 was issued on 13th May, 1985 and served on M/s Ranadip Shipping & Transport Co. (Pvt) Ltd., the … principals - M/s SLS, the respondent No. 2. The learned Counsel for the appellant submitted placing reliance on Section 147 that except on proof of any wilful act, negligence or default of the agent resulting into no levy

Tigrania Steel Corporation Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(22), 2(23), 2(25), 2(26), 2(27), 12, 12(1), 14, 15, 15(1), 17, 28, 30, 41, 46, 68, 130, 147, 149 and 154

Reported in : 1994(70)ELT535(Bom)

the date of filing of B/E in their own name was the material date for purposes of the Customs Act, 1962. But when the ownership passed on to M/s. Tigrania Steel Corporation, the B/E could not be noted in … and 154 which provide for amendment and correction respectively, brief reference may be made to sub-section (1) of Section 147 by which anything required to be done by the owner, importer or exporter of the goods under the

K.M. Mohamed Ghouse and Co., Represented by Partner K.M. Abdul Salam V ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(1), 112, 147 and 147(3); Import and Export (Control) Act, 1947 - Sections 3(2) and 28

Reported in : 1979(4)ELT683(Mad)

Excise, Nagapattinam, to show cause why action should not be taken against him under the provisions of the Customs Act, 1962, read with Section 3(2) of the Import and Export (Control) Act, 1947 and a penalty levied OB him … amount demanded till 1977, a demand for the same sum was served on the petitioner on 30-5-1977, invoking Section 147 of -the. Customs. Act. Aggrieved against the said demand, the petitioner has approached this court seeking a writ

J.B. Shah Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 112 and 147

Reported in : 1993LC221(Calcutta),1991(55)ELT333(Cal)

contended :(a) There has been a final adjudication relating to imposition of penalty under Section 112 of the Customs Act, 1962 (hereinafter referred to as the Act). Therefore, the petitioners, if they were aggrieved, should protest by way of … no licence covering 1209K ball bearings. The statement of the clearing Agent was binding on the petitioner under Section 147 of the Act.(c) The other consignments referred to by the petitioner of 1209K ball bearings had been released