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Subhash Photographics Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 12, 25(1) and 157

Reported in : 1992(3)BomCR49; 1992(62)ELT270(Bom)

from Singapore certain photographic machineries. These photographic machineries, when imported, were subject to levy of duty under the Customs Act, 1962 read with Customs Tariff Act, 1975. There is no dispute in this regard. The controversy is only in … in the manner prescribed by the Regulations, which the Central Board of Excise and Customs might make under Section 157 of the Customs Act. The aforesaid Heading No. 84.66 read as under : '84.66 (i) All items of

Sipta Coated Steel Ltd. Vs. Union of India

Court : Mumbai

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 … for the due arrival of the warehoused goods at the warehouse to which removal is permitted.' 9. Under Section 157 a general power is granted to make regulations to the Central Board of Excise and Customs. It provides

Tamil Nadu Newsprint and Papers Ltd. Vs. the Appraiser, Appraiser Depa ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 157; Customs Tariff Act, 1975

Reported in : AIR2000SC728; 2000(1)ALD(Cri)475; 2000(67)ECC592; 2000LC744(SC); 2000(116)ELT3(SC); JT2000(1)SC313; 2000(1)SCALE228; (2000)2SCC75; [2000]1SCR327

House in the manner prescribed by Regulations which the Central Board of Excise and Customs may make under Section 157 of the Customs Act, 1962 and such contract or contracts has or have been so registered before any … dated 1-3-83 issued by the Government of India in exercise of the powers under Section 25(1) of the Customs Act, 1962? The question arises in the following circumstances.3. The appellant imported certain items of machinery pursuant to a specific

Ajanta Offset and Packaging Ltd. Vs. Collector of Customs, New Delhi a ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Project Import (Registration of Contract) Regulations, 1975; Customs Act, 1962 - Sections 25(1), 46 and 157

Reported in : 1997(94)ELT443(SC); JT1998(7)SC549; (1998)9SCC125

House in the manner prescribed by the regulations made by the Central Board of Excise & Customs under Section 157 of the Customs Act, 1962 and such contract or contracts have been registered before the order is made … any customs duty on the basis of Notification No. 116/79 dated 1-6-1979 issued under Section 25(1) of the Customs Act, 1962 wherein goods imported into India in connection with any fair, exhibition, demonstration, seminar, congress and conference are exempted

Shashikant Panachand Gorakhia Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 143 and 157; Customs Tariff Act, 1975

Reported in : 1993(65)ELT15(Bom)

import, export or clearance as may be specified in the bond. In exercise of the powers conferred by Section 157 of the Customs Act, 1962, read with section 18 of the said Act, the Central Board of Revenue … called upon to execute personal bond for the entire disputed amount of duty. Under Section 18 of the Customs Act, 1962, a provisional assessment of duty can be made and while making such a provisional assessment, the proper officer

Oswal Woollen Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 14 and 157; Constitution of India - Article 226

Reported in : 1985(4)ECC267; 1985LC532(P& H); 1984(18)ELT235(P& H)

of the bill of entry which had been prescribed by the Central Board of Excise and Customs Under Section 157 of the Customs Act. Counsel for the Petitioners could however, not showin what manner this form was illegal … port trust authorities on landing were includible in the assessable value of goods Under Section 14 of the Customs Act, 1962.6. In the face of two judgments referred to above Mr. Laxmi Grover, counsel for the petitioner fairly conceded

Dass Colour Lab Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(42)ECC243

come to a correct conclusion, it is necessary to set out the history of the legislation briefly. The Customs Act, 1962 (Act 52 of 1962) was enacted to consolidate and amend the law relating to Customs. Before that the … to grant exemptions from payment of duty if it considers necessary in the public interest to do so. Section 157 of the Customs Act empowers the Central Board of Excise and Customs constituted under the Central Boards of

B.S. Kamath and Co. and ors Vs. Union of India and ors.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 12(1), 14, 14(1), 15, 25, 46, 50, 157 and 157(2)

Reported in : 1986(8)ECC92; 1986(24)ELT456(Kar); ILR1986KAR3895

the forms prescribed under Regulation No. 3 thereto read thus : 'In exercise of the powers conferred by Section 157, read with Section 46 of the Customs Act, 1962 (52 of 1962) and in supersession of the Bill … any direction on the same. 49. We now sum up our conclusions : (a) Section 15 of the Customs Act, 1962, Section 3(2) of the Customs Tariff Act of 1975 and the Bill of Entry (Forms) Regulations, 1976 are valid.

Suresh Colour Labs Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46, 157 and 160; Customs Tariff Act, 1975

Reported in : 1993(64)ELT399(Mad)

come to a correct conclusion, it is necessary to set out the history of the legislation briefly. The Customs Act, 1962 (Act 52 of 1962) was enacted to consolidate and amend the law relating to Customs. Before that the … to grant exemptions from payment of duty if it considers necessary in the public interest to do so. Section 157 of the Customs Act empowers the Central Board of Excise and Customs constituted under the Central Boards of

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

the appropriate Customs Housein the manner prescribed byRegulations which the Central Boardof Excise and Customs may make underSection 157 of the Customs act, 1962(52 of 1962), and such contract ofcontracts has or have been registeredbefore any order … under the GATT. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has,