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Apr 21 2005

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

Court : Rajasthan

Decided on : Apr-21-2005

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 … and effective by providing machinery of assessment and collection, the charging Section 12 has to be read with Section 15. Section 12 declares that the rate of duty shall be as provided under the Customs Tariff Act, 1975

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Aug 26 1982

A. Kumar Vs. Union of India

Court : Delhi

Decided on : Aug-26-1982

Subject : Customs

Acts : Customs Tariff Act, 1975; Provisional Collection of Taxes Act, 1931; Customs Tariff (Amendment) Act, 1982; Income-Tax Act - Sections 132A; Contempt of Courts Act - Sections 11 and 12; Customs Act, 1962 - Sections 15 and 59; Constitution of India - Articles 19(1), 226, 265 and 300A;

Reported in : ILR1982Delhi1008

the presumption that the goods have been imported by the petitioner. 12. According to Section 15 of the Customs Act, 1962, which faces no challenge in this petition, the rate of duty is livable at the rate in force

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Jul 23 1992

Sipta Coated Steel Ltd. Vs. Union of India

Court : Mumbai

Decided on : Jul-23-1992

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 4, 5, 5(1), 15, 59, 59(1), 59A, 61, 61(1), 65, 67 and 157

Reported in : 1993(1)BomCR201; 1992(62)ELT485(Bom)

The petitioners had imported certain goods which arrived at the Port of Bombay. Under Section 15 of the Customs Act, 1962 the petitioners can present a Bill of Entry for Warehousing. Under Section 59(1) of the Customs Act, 1962

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May 11 1983

JaIn Shudh Vanaspati Limited Vs. Union of India and anr.

Court : Delhi

Decided on : May-11-1983

Subject : Customs

Acts : Customs Act, 1962 - Sections 15

Reported in : 1983(14)ELT1688(Del); ILR1983Delhi327

of India.(23) It will be seen that there is no definition of territorial waters of India in the Customs Act 1962. However,under the Territorial Waters Continental Shelf Act No. 80of 1976 Section 2 defines the limit in relation to … The Act specifically fixes a date for determination of rate of duty.. .. .. of imported goods, in Section 15 of the Act which reads as under:DATE for determination of rate of duty and tariff valuation of imported

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Sep 25 1992

Barium Chemicals Ltd. Vs. Union of IndiA.

Court : Mumbai

Decided on : Sep-25-1992

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 25, 25(1), 46 and 159; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1993(63)ELT209(Bom)

to the Petition), issued in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, the Central Government, on being satisfied that it was necessary in the public interest so to do, exempted … 1962 was presented on December 30, 1982. There is no controversy before us that for the purpose of Section 15(1)(a) of the Customs Act, 1962 the relevant date for the purpose of rate of duty and Tariff valuation

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Sep 09 1986

Indian Rayon Corporation and Etc. Vs. Collector of Customs

Court : Kolkata

Decided on : Sep-09-1986

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(25), 2(27), 12, 15, 25 and 25(1); ;General Clauses Act - Section 21; ;Constitution of India - Article 245; ;Evidence Act, 1872 - Section 115

Reported in : AIR1988Cal228,1987(13)ECC83,1987(27)ELT626(Cal)

fibre from time to time.3. The Central Government in exercise of its power under Section 25(1) of the Customs Act, 1962 issued notifications exempting Viscose staple fibre from the whole of customs duty and whole of additional duty up … 31, 1979, but the bills of entry could not be presented before January, 1980 within the meaning of Section 15 of the Customs Act, 1962.7. In the meantime, on or about December 30, 1979, a fresh notification purported

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Aug 21 1998

Simplex Castings Limited Vs. Union of India and anr.

Court : Andhra Pradesh

Decided on : Aug-21-1998

Subject : Customs

Acts : Customs Act, 1982 - Sections 15, 15(1), 17, 18, 46 and 68; Customs Act, 1962 - Sections 15

Reported in : 1998(5)ALD544; 1998(5)ALT453; 1999(63)ECC26; 1998(104)ELT318(AP)

issues involved in these writ petitions, it is necessary to extract the provisions of Section 15 of the Customs Act, 1962.Section -15: Date for determination of rate of duty and tariff valuation of imported goods:(i) The rate of duty

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May 17 1989

Bharat Surfactants (Private) Ltd. and anr. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Decided on : May-17-1989

Subject : Constitution

Acts : Customs Act, 1962 - Sections 15, 15(1), 16 and 46; Constitution of India - Article 14

Reported in : AIR1989SC2054; 1990(3)Crimes726(SC); 1989(43)ELT189(SC); 1989(2)SCALE190; (1989)4SCC21; [1989]3SCR367; 1989(2)LC362(SC)

by it as an importer. The petitioners have also challenged ; the validity of Section 15 of the Customs Act, 1962 under which the rate of duty and tariff valuation is determined.4. To resolve the issue between the parties

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Oct 16 1984

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Decided on : Oct-16-1984

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

to 40 percent plus 10 per cent SED.3. Duties of customs are levied under Section 12 of the Customs Act, 1962 (the 'Act') at the rates specified under the Customs Tariff Act, 1975 (the 'Tariff Act') or any other … or exported from India. The date for determination of rate of duty is that which is specified under Section 15 of the Act. Section 25 of the Act has conferred power on the Central Government to exempt specified

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Aug 06 1990

Northern Corporation Vs. Union of India and Others

Court : Supreme Court of India

Decided on : Aug-06-1990

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 16, 46, 49, 50, 51, 59, 68 and 102; Constitution of India - Articles 32, 132 to 136 and 226; Income-tax Act, 1961 - Sections 132(1)

Reported in : AIR1991SC764; 1990(49)ELT332(SC); JT1990(3)SC699; 1990(2)SCALE279; (1990)4SCC239; [1990]3SCR621; 1990(2)LC517(SC)

of the petitioner filed bills of entry on 30th July, 1984 for warehousing under Section 59 of the Customs Act, 1962 (hereinafter referred to as 'the Act'), and the same was allowed. The goods were bounded on 7th August, … the duty is the duty at the time of clearance of the goods. Our attention was drawn to Section 15(1)(b) of the Act which postulates that the rate of duty and tariff valuation, if any, applicable to any

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