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Mr. Sunil Parmeshwar Mittal S/O. Parmeshwar Mittal Vs. Deputy Commissi ...

Court : Mumbai

Subject : ExciseCompany

Acts : Central Excise Act, 1944 - Sections 3, 4, 4(3), 9AA, 11A and 12; Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 2 and 3; Companies Act, 1956; Customs Act, 1962 - Sections 105(1), 110, 115, 118(1), 119, 120, 121 and 124, 142(1) and 150(1) and 156; Central Excise Tariff Act, 1985

Reported in : 2005(6)BomCR778; 2005(188)ELT268(Bom); 2005(4)MhLj837

this Act generally to carry out the purposes of this Act. 17. In exercise of powers subject to Section 156 read with 142 of the Customs Act, 1962 (52 of 1962), the Central Government has made rules known … Duties-The Central Government may, by notification in the Official Gazettee, declare that any of the provisions of the Customs Act, 1962 (52 of 1962) relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences

Subhash Photographics and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : CustomsConstitution

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Customs Act, 1962 - Sections 25, 156, 156(2) and 157; Project Imports Regulations, 1986 - Regulation 3

Reported in : 1994(46)ECC10; 1993LC234(SC); 1993(66)ELT3(SC); JT1993(4)SC116; 1993(2)SCALE909; 1993Supp(3)SCC323; [1993]3SCR654

Act, 1949. Section 2 says that the rates at which duties and customs shall be levied under the Customs Act, 1962 are those specified in the first and Second Schedules. Section 3 levies additional duty equal to excise duty. … made by the Board stand on an inferior footing to the rules made by the Central Government under Section 156. The regulation-making power was intended to be utilised for the purpose of providing procedural and peripheral provisions but

Seth Durgaprasad Etc. Vs. H.R. Gomes

Court : Supreme Court of India

Subject : Media and CommunicationCustoms

Acts : Defence of India (Amendment) Rules, 1963 - Rules 126, 126 I, 126L, 126L(1) and 156(2); Gold Control Rules; Defence of India Ordinance, 1962; Customs Act, 1962 - Sections 2(34), 5(2), 105, 110 and 110(3); Bills of Sale Act; Sea Customs Act, 1878 - Sections 178A; Public Health Act, 1875 - Sections 116 and 117; Foreign Exchange Regulation Act

Reported in : 1983(13)ELT1501(SC)

(Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 of 1965 : This appeal arises out of … 126L(2) of the Defence of India (Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 … behalf of the respondents the Solicitor-General relied upon the provisions of Rule 156 which is to the following effect : '156. Powers to give effect

Jayantilal Kalidas Mehta Vs. the State of Maharashtra

Court : Mumbai

Subject : Customs

Reported in : (1972)74BOMLR391

observe that there is ample rule-making power conferred on the Central Government by the Customs Act, 1962, particularly Section 156, and it would certainly be desirable to frame rules clarifying in general the considerations which in view of … two accused and one more person, alleging offences under Section 120-B, Indian Penal Code, Section 135 of the Customs Act, 1962, Section 5 of the Imports and Exports (Control) Act, 1947, Section 23 of the Foreign Exchange Regulation Act, 1947

Haran Jahveri Vs. Collector of Customs and ors.

Court : Chennai

Subject : Customs

Reported in : 1992(40)ECC43

the Central Government in 1963, have been rescinded and in that place, in exercise of powers conferred under Section 156 of the Customs Act, 1962, the Central Government framed the Customs Valuation (Determination of Price of Imported Goods) … connected documents. Summons were issued to the petitioner as early as on 7-10-91 under Section 108 of the Customs Act 1962, directing the petitioner to appear before the 3rd respondent on 14-10-91 to give evidence in connection with the

Union of India (Uoi) Through Assistant Director, Directorate of Revenu ... Overruled

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Section 77, Customs Act, 1962 - Section 111, Customs Act, 1962 - Section 127B, Customs Act, 1962 - Section 132, Customs Act, 1962 - Section 135(1), Customs Act, 1962 - Section 137, Customs Act, 1962 - Section 137(3), Customs Act, 1962 - Section 156; Income Tax Act, 1961 - Section 245C, Income Tax Act, 1961 - Section 245D(4); Code of Criminal Procedure (CrPC), 1973 ;Constitution of India - Article 226, Constitution of India - Article 227; Customs (Compounding of Offence) Rules, 2005 - Rules 4(2), Customs (Compounding of Offence) Rules, 2005 - Rules 4(3), Customs (Compounding of Offence) Rules, 2005 - Rules 4(7), Customs (Compounding of Offence) Rules, 2005 - Rules 6, Customs (Compounding of Offence) Rules, 2005 - Rules 7(2)

a show cause notice to Respondent No. 1 on 24th September, 2004 for violating the provisions of the Customs Act, 1962 (for short the Act) and the matter is pending adjudication. A prosecution was also launched against Respondent No. … Metropolitan Magistrate, New Delhi on 30th September, 20044. On his part, Respondent No. 1 made an application under Section 127-B of the Act for settlement of the case before the Customs and Central Excise Settlement Commission, Delhi … Rules) which have been framed in exercise of powers conferred by Sections 156 and 137 of the Act.5. We have been told that the application

M/S. Associated Cement Companies Ltd. Etc. Etc. Vs. Commissioner of Cu ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 12, 14, 24, 28(1), 46, 50, 111, 112, 114A and 156; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8, 9 and 10; Constitution of India - Article 366(29A); M.P. General Sales Tax Act, 1958; Customs Tariff Act, 1997 or 1999 - Sections 77, 78 and 81; Central Excise Act 1944 - Sections 11-A

Reported in : AIR2001SC862; 2001(74)ECC1; 2001(128)ELT21(SC); JT2001(2)SC141; 2001(1)SCALE436; (2001)4SCC593; [2001]1SCR608; [2001]124STC59(SC)

appellants to declare the correct transaction value, show-cause notices under Section 28(1) read with Section 24 of the Customs Act, 1962 were issued asking the appellants as to why (a) the sum remitted or declared during investigation as consideration … follows: '(a) vessels, aircrafts and vehicles;(b) stores;(c) baggage;(d) currency and negotiable instruments; and(e) any other kind of movable property;'Section 156 of the Customs Act gives the Central Govt. power to make rules consistent with the Act and sub-section

Popular Colour Lab Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 156, 157 and 159; Project Imports Regulations, 1986

Reported in : 1993LC202(Bombay); 1993(68)ELT544(Bom)

dispute that the Customs duty for such goods imported into India is chargeable under the provisions of the Customs Act, 1962. Prior to 28th February, 1986 the customs duty was charged as per the rates mentioned against the appropriate … question therefore is whether such regulations can be said to be statute. If Section 157 is contrasted with Section 156 and 159 of the Customs Act, it appears to us that the regulations framed under Section 157 are

General Optics (Asia) Ltd. Vs. Cce

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

Subject : Land Acquisition

Reported in : (2004)(95)ECC74

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

Asstt. Collr. of Cus. (Tech. Cus. Div.) Vs. Bhimraj Banshidhar

Court : Kolkata

Subject : CustomsConstitution

Acts : Customs Act, 1962 - Sections 3, 112, 115(2) and 156(2); ;Indian Partnership Act; ;Constitution of India - Article 226

Reported in : 1999(110)ELT524(Cal)

8, 1968, the petitioners received two purported show cause notices under Section 112 and Section 115(2) of the Customs Act, 1962. These two show cause notices have been challenged in the instant proceeding.4. P.K. Banerjee, J. has upheld the … is admitted that no rules have yet been framed by the Central Government under this Sub-section. In Section 156(2)(c), the Central Government has been specifically given the power to frame rules relating to the precautions that shall