Advanced Search Results

Minerals and Metals Trading Corpn. of India Ltd. Vs. Cegat

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27 and 154; ;Contract Act - Section 72; ;Constitution of India - Articles 12, 14 and 226

Reported in : 1992(40)ECC269,1992(58)ELT548(Cal)

client would be entitled to refund pursuant to such correction on the basis of Section 154 of the Customs Act, 1962 notwithstanding the limitation provisions of Section 27. I do not intend to dispose of this Writ on this

Collector of Cus. and C. Ex., Madurai Vs. Samudram

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act,1975

Reported in : 1997(95)ELT33(Mad)

and on an application from the Collector of Central Excise and Customs, Madurai, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as the Act) for the determination of the following question of law :-'Whether in the … order' dated 23-9-1983 passed by the Adjudicating Authority can be considered to be one within the scope of Section 154 of the Customs Act, 1962'.2. The relevant facts necessary to appreciate the question of law referred to the

Hero Cycles Limited, Under the Companies Act, 1956 Vs. the Union of In ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 154; Central Excise Act - Sections 5A; Central Excise Rules - Rule 8

Reported in : 2009(5)BomCR128; 2009(111)BomLR2490; 2009(166)LC228(Bombay); 2009(240)ELT490(Bom)

also pointed out that as the Petitioners did not claim benefit of the notification, Section 154 of the Customs Act, 1962, would not be attracted.6. The first question that we are called upon to consider is, whether in the

indo Rama Synthetics (India) Limited Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Excise Act; Customs Act - Sections 27 and 154; Constitution of India - Articles 14 and 265

Reported in : 2002IAD(Delhi)796; 96(2002)DLT340; 2002(62)DRJ382; 2002(143)ELT299(Del)

to see that the correct customs duly is paid having regard to the value of the imported goods--Customs Act, 1962- Section 154.; Having regard to the views we have taken, we are of the opinion that the decisions cited at

Walchandnagar Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1989)(25)LC434Tri(Delhi)

the refund application by the authorities below as time barred under Sub-section (1) of Section 27 of the Customs Act, 1962, the appellants have filed the present appeal.2. The appellants imported component parts, namely PIV Drivers and Couplings for … the same by allowing the refund claim. To bolster his contention he tried to apply the analogy of Section 154(1) of the Income Tax Act, which provides that - "With a view to rectifying any mistake apparent from

Union of India and ors. Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2; Andhra Pradesh General Sales Tax (Amendment) Act, 1985; Customs Act, 1962; Constitution of India - Articles 131, 143, 194, 212, 226, 277, 285 and 289; Madhya Pradesh General Sales Tax Act; Evidence Act, 1872 - Sections 155; Code of Criminal Procedure (CrPC) , 1898 - Sections 288; Central Excises and Salt Act, 1944 - Sections 36; Government of India Act - Sections 154 and 155

Reported in : 1996(2)ALT929; [1996]103STC34(AP)

respondent - State of Andhra Pradesh. According to them, whenever there are violations of the provisions of the Customs Act, 1962, goods involved are confiscated, they are put to sale and upon the sale of such goods the State … differences in detail between them, in particular clause (2) of article 285, which corresponds to the proviso to section 154 seems in our opinion to make it clear by the change in the language, that clause (1) of

Smt. Kausalya Sampat Vs. the Vasant Sahakari Bank Ltd. (Now Known as V ...

Court : Mumbai

Subject : ConstitutionCivil

Acts : Maharashtra Cooperative Societies Rules, 1961 - Rule 107; Maharashtra Co-operative Societies Act, 1960 - Sections 91, 101, 154 and 154(2A); ;Bombay Provincial Municipal Corporation Act, 1949 - Sections 406(2); Constitution of India - Articles 14, 19 and 226; Maharashtra Co-operative Societies (Amendment) Act, 2000 - Sections 154(2A); Code of Civil Procedure (CPC) - Order 30, Rule 1; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 17; ;Tripura Sales Tax Act - Sections 20, 20(1), 21 and 21(2); Delhi Municipal Corporation Act, 1957 - Sections 170; Income Tax Act, 1922 - Sections 30 and 46(1); Haryana Ceiling on Land Holdings Act, 1972 - Sections 18(7); Customs Act, 1962 - Sections 129A and 129E

Reported in : 2004(4)ALLMR557; 2004(6)BomCR651; (2005)107BOMLR796; 2004(4)MhLj795

The challenge to Section 18(7) must, therefore, fail.'11. The validity of the provisions of Section 129E of the Customs Act, 1962 which also provides for deposit of amount before filing an appeal came up for consideration before the Hon'ble … the concerned society, fifty percent, of the total amount of recoverable dues.2. These provisions of Sub-section (2A) of Section 154 are challenged by the petitioner in the context of the facts which are briefly enumerated as under:-3. A

Union of India Vs. Ashok Kumar Sharma

Court : Supreme Court of India

Subject : Land Acquisition

of Revenue Intelligence (DRI), invested with powers of investigation under the Narcotic Drugs and Psychotropic Substances Act, 1985, Customs Act, 1962 and under the Railway Property (Unlawful Possession) Act, 1966, are not Police Officers. It is, therefore, the case … in respect of offences falling under chapter IV of the Act, 1 a FIR can be registered under Section 154 of the CrPC and the case investigated or whether Section 32 of the Act supplants the procedure for

Virbhadra Singh & Anr vs.enforcement Directorate & Anr

Court : Delhi

Subject : Land Acquisition

Act, 1923; Prevention of Food Adulteration Act, 1954 (since replaced by Food Safety and Standards Act, 2006); the Customs Act, 1962; Narcotics Drugs and Psychotropic Substances Act, 1985; Prevention of Corruption Act, 1988; Maharashtra Control of Organized Crime Act, … registered by the police WP(C) 856/2016 & connected matters Page 17 of 101 respecting a cognizable offence under Section 154 Cr.P.C. or a non- cognizable offence under Section 155 Cr.P.C.21. For the present, it only needs to be

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 … the time the goods were cleared, deposited or exported, as the case may be.' 14. Finally, we have Section 154 providing for correction of clerical errors, and it read as under : '154. Clerical or arithmetical mistakes in