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United Liner Agencies (India) Pvt. Ltd. Vs. Assistant Collector of Cus ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46(2), 112 and 148; Bills of Lading Act

Reported in : 2003(1)ALLMR516; 2003(90)ECC95; 2003(156)ELT835(Bom); 2003(3)MhLj243

Customs Authorities are justified in levying penalty upon the local agents in India under Section 112(a) of the Customs Act, 1962 for the alleged breach of Bills of Lading Act, 1855 committed by the principal in a foreign country? … petitioners as agents of the principals of Taiwan were liable for penal action under Section 112(a) read with Section 148 of the Customs Act. By the said order, the Additional Collector of Customs levied penalty of Rs. 30,000/-

Commissioner of Customs (imports) Vs. Patvolk (Division of Forbes Goka ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(13), 2(31), 28, 30, 32, 34, 42, 111, 112, 116, 148, 148(1) and 148(2)

Reported in : 2006(202)ELT411(Bom)

manifestly erred in holding so. The Tribunal failed to consider the two relevant sections viz. Section 30 and Section 148 of the Customs Act, 1962 and also overlooked and ignored the material facts, particularly the stand of M/s.Patvolk … which was legal and well within the period of six months as prescribed under Section 28 of the Customs Act, 1962, ought to have been issued by the Commissioner instead of Assistant Commissioner2. Mr.A.S.Rao, counsel for the revenue submits

N. Ponnappan Vs. The Assistant Commissioner Customs Tuticorin Customs ...

Court : Chennai Madurai

Subject : Land Acquisition

7719 of 2016 are also dismissed. Constitution of India, 1950 Article 14, Article 19, Article 21, Article 226 Customs Act, 1962 Section 2(1), Section 30(3), Section 63, Section 148, Section 149,Section 157 Indian Penal Code Section 120 B, Section 409,

M/s. CAG Shipping (India) Pvt. Ltd., Vs. The Government of India, Rep. ...

Court : Chennai

Subject : Customs

of 237.684 W.M.T. of Acid Grade Flourspar as per Section 116 (a) read with Section 148(2) of the Customs Act, 1962. Therefore, they were called upon to show cause as to why the penalty should not be imposed not

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

duties in terms of Entry 81 of the List I of schedule VII of the Constitution is the Customs Act, 1962. Section 12 of Customs Act provides that the duties of custom shall be levied at the rate prescribed under … Court held that where condition precedent for issuing notice under Section 34 of IT Act, 1922 (corresponding to Section 148 of IT Act, 1961) do not exist, a writ may be issued to the Assessing Authority not to

Mr. V.J.A. Flynn and Mr. Shyam Sunder Rastogi Vs. Union of India (Uoi) ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 108, 110, 113, 118, 122, 124 and 135; Antiquities and Art Treasure Act, 1972 - Sections 2(1), 3 and 24; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3 and 9; Income Tax Act, 1961 - Sections 142(1), 143(2) and 148

Reported in : 2003(66)DRJ381; 2003(86)ECC129; 2003(159)ELT92(Del)

show cause notice dated 2nd December, 1994, issued by the Collector of Customs under Section 124 of the Customs Act, 1962, as to why the seized goods be not confiscated and personal penalty be not imposed on the petitioners. … party, has been referred by Mr. Jayant Bhushan. In that case, the challenge was to a notice under Section 148 of the Income Tax Act, 1961, and to the notices issued under Sections 143(2) and 142(1) of the

Sprint Rpg India Ltd. Vs. the Commissioner of Customs

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 45(1) and (2) and 48; ;Indian Contract Act - Sections 148

Reported in : 95(2002)DLT455; 2002(82)ECC66; 2002(140)ELT73(Del)

must be applied. 8.Clearance of import and export of goods is dealt with in Chapter 7 of the Customs Act, 1962. Sub- section (1) of Section 45 mandates that the custody of imported goods unloaded in a customs area … a necessary party. According to him, the second respondent being a bailee having regard to the provisions of Section 148 of the Indian Contract Act, even in case of any breach on its part, was liable to pay

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 … on 13th March, 1995 declaring total income of Rs. 27,054/-. This assessment was reopened by issuing notice under Section 148 of the Income Tax Act on 30th May, 2001. The reason given for re-assessment was the adjudication order

British Airways Plc. Vs. Union of India and ors

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(31), 42(2), 45, 116, 148 and 148(2); Constitution of India - Article 226

Reported in : AIR2002SC391; 94(2001)DLT662(SC); 2001(78)ECC468; 2002(139)ELT6(SC); JT2001(9)SC544; 2001(8)SCALE73; (2002)2SCC95

off-loading the complete quantity of goods can be imposed upon them in terms of Section 116 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). It is contended that once the officer incharge of the aircraft is … and the carrier cannot be deemed to be an agent of the person incharge of the conveyance under Section 148 of the Act.2. It appears that the aircrafts of the appellants unloaded their cargo at the Indira Gandhi

Ashok Mahadevan and Others Vs. Divisional Joint Registrar and Others

Court : Mumbai

Subject : Land Acquisition

Court in East India Commercial Co. Ltd. vs. Collector of Customs. AIR 1962 SC 1893. 8. During the course of the hearing, a preliminary objection … that if on a true construction of the provisions of Section 167(8) and Section 3(2) of the Sea Customs Act, the Collector of Customs had no jurisdiction to initiate proceedings or to make an enquiry under those sections … dated 15 March 2012 filed by Respondents 2, 3 and 6, seeking sanction to prosecute the Petitioners under Section 148 of the Maharashtra Co-operative Societies Act, 1960. Section 148 specifically provides that no prosecution under the Act shall