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Ramchandra Art Silk Yarn Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1), 35, 46, 50(1), (1A), 59 and 151A; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8 and 233; Constitution of India - Article 14; Customs Tariff Act, 1975; Foreign Exchange Regulation Act, 1973; Assessment Rules, 1988 - Rule 4(1) and (2); Central Excise Act; Motor Vehicles Act - Sections 43A

Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395

In these Writ Petitions, a common challenge is made to the constitutional validity of Section 151A of the Customs Act, 1962 (for short 'the Act') and three Circulars described as Standing Orders issued thereunder by the Chief Commissioner of

Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

includible in the value of goods white assessing the customs duty payable thereon.(3) Under Section 14 of the Customs Act, 1962 the assessable value of the imported goods must be the price at which the goods are ordinarily sold. … December 1996 and 'eclipsed' the 1991 circular.6. The respondent has submitted that the circular had been issued under Section 151A of the Customs Act which was in para materia with Section 37B of the Central Excise Act and

Varsha Plastics Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1), 46, 50, 151A and 156; Customs Tariff Act, 1975; Foreign Exchange Regulation Act, 1973 - Sections 2; General Clauses Act, 1896 - Sections 22; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 2, 3, 4, 4(1), 4(2), 5 to 8, 9 and 11

Reported in : 2009(162)LC101(SC); 2009(235)ELT193(SC); (2009)3GLR1951(SC); JT2009(3)SC520; 2009(2)SCALE257; (2009)3SCC365; 2009(2)LC574(SC)

a Special Civil Application inter alia challenging the constitutional validity of the provision of Section 151A of The Customs Act, 1962 (for short 'the Act') and also put in issue the legality and validity of the Standing Order No.

inter Continental (India) Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 15, 25, 25(1), 151A and 159

Reported in : 2002(82)ECC497; 2003(154)ELT37(Guj); (2002)2GLR1337

being unconstitutional, illegal, ultra vires (i) Arts. 14, 19(l)(g) and (ii) the provisions of Section 151A of the Customs Act, 1962 (hereinafter referred to as 'the Act'), and (iii) Notification No. 17 of 2001-CUS dated 1-3-2001 : inter alia

Mafatlal Industries Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 13, 15, 29, 30, 31, 46 and 151A

Reported in : 1993LC680(Gujarat); 1993(63)ELT616(Guj)

and which had the effect of disturbing the statutory consequence. He submitted that under Section 151A of the Customs Act, 1962, only the Board is empowered to issue such orders, instructions an directions to the Officers of the Customs

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

1961 and Section 37B of the Central Excise Act. Parliament introduced Section 151A by an amendment to the Customs Act, 1962, in 1985 but with effect from December 27, 1985 (Act 80 of 1985), when this Court had already

Commnr. of Customs (imports), Mumbai Vs. Tullow India Operations Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 18, 25(1), 111, 112 and 151A; Customs Tariff Act, 1975 - Sections 3(1); Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 4 and 9

Reported in : AIR2006SC536; 2005(103)ECC209; 2005(189)ELT401(SC); JT2005(10)SC618; 2005(9)SCALE58; (2005)13SCC789

S.B. Sinha, J.1. Interpretation of notification issued in terms of sub-section (1) of Section 25 of the Customs Act, 1962 being General Exemption No. 121 is in question in these appeals which arise out of judgment and order … house cannot be equated with the circular issued by the Board in exercise of its statutory power under Section 151A of the Customs Act. The exemption notification being a statutory one cannot be clarified by one custom house

Union of India (Uoi) and ors. Vs. Shakti Lpg Ltd. and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 46, 47, 48, 60, 61, 61(1), 69, 69(1), 72, 72(1), 72(2) and 151A

Reported in : 2008(128)ECC71; 2008(154)LC71(SC); 2008(223)ELT129(SC); JT2008(2)SC533; 2008(2)SCALE609; (2008)4SCC496; 2008(1)LC322(SC); 2008AIRSCW2027; 2008(4)SCC496; 2008(2)Supreme226120

period came to an end. Several notices were thereafter issued to the respondent under Section 72(1) of the Customs Act, 1962 (hereinafter called the 'Act') raising a demand of duty etc. As no reply was forthcoming, a notice under … urged by the learned Counsel that several circulars had been issued by the department of Customs itself under Section 151A of the Act which authorized the Commissioner or the Chief Commissioner to extend the bonding period fixed by

Cc Vs. Motor Industries Co.

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

Subject : Land Acquisition

Reported in : (2002)(84)ECC681

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

income Tax Officer Vs. Bir Engg. Works [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)94ITD164(Asr.)

1961, and Section 37B of the Central Excise Act. Parliament introduced section 151A by an amendment to the Customs Act, 1962, in 1985 but w.e.f. 27th Dec, 1985 (Act 80 of 1985), when this Court had already construed identical