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The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 103; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 35; Karnataka Co-operative Societies Act, 1951 - Sections 71; Central Excise Act, 1944 - Sections 11, 11D and 12; Customs Act, 1962 - Sections 3, 28D, 31 and 142; Banking Regulation Act, 1949 - Sections 35; Central Boards of Revenue Act, 1963; Transfer of Property Act, 1882 - Sections 69 and 69A; Karnataka Sales Tax Act, 1957; Karnataka Land Revenue Act, 1964 - Sections 150, 158 and 190; Central Excise Rules

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3. The Customs Act, 1962 Section 142. Recovery of sums due to Government: The basic justification for the claim for priority of State debts, … with specific reference to the Karnataka Sales Tax Act, 1957 and the Karnataka Land Revenue Act, 1964 whereunder, Section 158 of the Karnataka Land Revenue Act, 1964 not only gives a statutory recognition to the doctrine of State's

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

machine (capital goods) Gravi Mix Magruire WSB 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its Section 125, gave option to pay fine … mentioned 1995 Transhipment Regulations show that those Regulations are framed under Section 157 read with Section 54(3) and Section 158 of the Customs Act and notified in gazette on 28.09.1995. Thus, these Regulations were in force on 31.08.1997

C.V. Karunakaran Vs. the Chairman, Central Board of Excise and Customs ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 146(1), 146(2), 158 and 159A; ;Prevention of Corruption Act, 1988; ;Foreign Exchange Regulation Act, 1973; ;Imports and Exports (Control) Act, 1947; ;Arms Act, 1959; ;Opium Act, 1978; ;Drugs and Cosmetics Act, 1940; ;Destructive Insects and Pests Act, 1914; ;Dangerous Drugs Act, 1930; ;Trade and Merchandise Marks Act, 1958; ;Patents Act, 1970; ;Copy Rights Act, 1957; ;Foreign Trade (Development and Regulation) Act, 1992; Central Excise Act, 1944; ;Foreign Exchange Management Act, 2000; ;Indian Explosives Act, 1884; ;Narcotics Drugs and Psychotropic Substances Act; Mines and Minerals (Regulation and Development) Act, 1957; Orissa Mining Areas Development Fund Act, 1952; Motor Vehicles Act, 1939; Motor Vehicles Act, 1988 - Sections 81, 8

Reported in : 2009(171)LC254(Madras); 2010(249)ELT324(Mad)

paragraph 11 above, these regulations to issue Customs House Agents Licence are framed under Section 146(2) of the Customs Act, 1962. Section 159A of the Customs Act, 1962, also deals with the effect of amendment, etc., on rules, regulations, notifications … Corporation v. Promoters and Builders Association) in paragraphs 6 and 7, which read thus,6. DCR are framed under Section 158 of the Act. Rules framed under the provisions of a statute form part of the statute. (See General

Keventer Agro Ltd. Vs. O.L. of Kengold (India) Ltd. and anr.

Court : Gujarat

Subject : Sales Tax/VATCompany

Acts : Companies Act, 1956 - Sections 457, 528, 529, 529A, 530, 530(1) and 530(8); Income Tax Act, 1961 - Sections 178(3); Customs Act, 1962 - Sections 126; Karnataka Land Revenue Act - Sections 158, 158(1) and 190; Karnataka Sales Tax Act; Bombay Land Revenue Code, 1879 - Sections 26, 137, 138 151 and 187

Reported in : [2008]146CompCas495(Guj)

of 13 medical equipments, the same vests in the Central Government by virtue of Section 126 of the Customs Act, 1962, cannot be accepted and action of the Official Liquidator in taking custody, possession and control of the assets … of Dena Bank v. Bhikhabhai Prabhudas Parekh & Co. and Ors. : [2001]247ITR165(SC) wherein it is held that Section 158(1) of the Karnataka Land Revenue Act specifically provides that the claim of the State Government to any moneys

Commissioner of Customs, Calcutta Vs. Indian Rayon and Industries Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 35L; Customs Act, 1962 - Sections 20; Central Excise Rules, 1944 - Rules 12(1), 13, 14 and 14A

Reported in : 2008(121)ECC1; 2008(157)LC1(SC); JT2008(8)SC426; 2008(10)SCALE498; 2008AIRSCW5954.

being aggrieved has filed the present appeal.9. Counsel for the parties have been heard.10. Section 20 of the Customs Act, 1962, which deals with re-importation of the goods, provides:20. Re-importation of goods. - If goods were imported into India … them back to India.4. Assessee had initially claimed in the Bills of Entry the benefit of Notification No. 158/95-Cus and also executed bonds for re-export, as required under the said notification. The Bills of Entry were assessed

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13, 13(7) and 31; Central Excise Act, 1944 - Sections 3, 11, 11D and 12; Customs Act, 1962 - Sections 28B, 28B(1) and 142; Transfer of Property Act, 1882 - Sections 58, 69, 69A, 69A(2), 69A(4) and 100; Central Boards of Revenue Act, 1963; Karnataka Sales Tax Act, 1957 - Sections 13, 13(1), 13(3), 15 and 15(2A); Karnataka Land Revenue Act, 1964 - Sections 158 and 190; Companies Act - Sections 529A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Rajasthan Sales Tax (Amendment) Act, 1989; Tamil Nadu Agricultural Income Tax Act; Code of Civil Procedure (CPC) - Sections 73(2) and 73(3) - Order 34, Rule 4; Central

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3.The Customs Act, 1962 Section 142. Recovery of sums due to Government. It appears that there was a Court Receiver appointed who tried … the controversy.14. It is relevant to note Chapter XIV of the Karnataka Land Revenue Act, 1964, particularly, Sections 158 and 190, which make it clear that the claim of the State Government to monies recoverable under the

R.G. Holdings Private Limited Vs. the State of Bihar and anr.

Court : Patna

Subject : Motor Vehicles

Acts : Motor Vehicles Act - Sections 86 and 129A; Motor Vehicles Act, 1988 - Sections 2(5), 2(14), 2(26), 2(28), 2(33), 2(35), 3, 4, 13, 39, 40, 46, 56, 60, 66, 66(1), 68, 79, 88(4), 88(12), 127, 130, 130(3), 130(4), 132, 133, 134, 137, 138, 138(1), 146, 147(3), 158, 158(2), 158(3), 159, 177, 181, 184, 192, 192(A), 196, 197, 200, 202, 202(2), 206, 206(1), 206(2), 207, 207(1), 207(2) and 208; Central Motor Vehicle Rules, 1989 - Rule 139; Income Tax Act, 1961 - Sections 34 and 147; Gold (Control) Act, 1968 - Sections 66; Customs Act, 1962 - Sections 110; Essential Commodities Act, 1955 - Sections 3; Indian Penal Code (IPC), 1860 - Sections 26, 258, 259, 379 and 464; Code of Criminal Procedure (CrPC) - Sections 4(2) and 5

of India and Ors. since reported in 1994 (1) PLJR 800 in relation to Section 110 of the Customs Act, 1962 which authorizes the proper officer who has reason to believe that any goods are liable to be confiscated … duty to produce licence and certificate of registration etc to which I will in detail advert to alongwith Section 158 of Chapter XI dealing with insurance which is in similar terms. Alongwith these two Sections, reference could also

Shyam Kishore and Others Vs. Municipal Corporation of Delhi and Anothe ...

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Delhi Municipal Corporation Act, 1957 - Sections 124, 125, 126(1), 127, 154 to 158, 169, 170, 179 and 457; Constitution of India - Articles 14, 19(1), 226 and 227; Delhi Municipal Corporation (Assessment List) Bye-Laws, 1959; Delhi Municipal Corporation (Amendment) Bill, 1961; Indian Income-tax Act, 1922 - Sections 30; Customs Act, 1962 - Sections 129A and 129B; Sea Customs Act, 1878 - Sections 129; Employees' Provident Fund Act; U.P. Sales Tax Act, 1948 - Sections 9; Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 5; Property Tax Bye-Laws, 1953; Bombay Provincial Municipal Corporation Act, 1949 - Sections 406(2); Central Excises Act, 1944 - Sections 35; Bombay Municipal Corporation (Amendment) Act, 1988 - Sections 217; Calcutta Municipal Act, 1951 - Sections 183(3-A)

Reported in : AIR1992SC2279; JT1992(5)SC335; 1992(2)SCALE403; (1993)1SCC22; [1992]Supp1SCR349

Court had occasion to deal with the right of appeal created under Sections 129A and 129B of the Customs Act, 1962. The appeal provided was against the duty demanded or penalty levied under the Customs Act. The provision for … Bye-laws provides for the procedure and recovery of taxes.(c) Sections 154 to 158 deal with coercive process of recovery of tax. Section 155 deals with … Seth and V.B. Bansal, JJ. agreed with Nag, J. that the condition of deposit of tax amount under Section 170(b) of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as 'the Act') is a condition precedent

Natural Remedies Private Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

that the 100kgs. of Herbal Extract imported on 20.12.2002 is liable for confiscation under Section 111(o) of the Customs Act, 1962. He imposed a Redemption Fine of Rs. 3,50,000/- under Section 125 of the Customs Act. Further, he demanded … wt. 100kg) vide BE dated 20.12.2002 claiming exemption under Sl. No. 2 of the Table annexed to Notification 158/95-Cus dated 14.11.1995. In terms of the above mentioned Notification, the appellants were required to re-export the rejected goods

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

Tax Act, 1961 (43 of 1961) before the establishment of National Tax Tribunal; (v) Section 130E of the Customs Act, 1962 (52 of 1962); 113 (vi) Section 19(1)(b) of the Contempt of Courts Act, 1971 (70 of 1971); (vii) … Union of India to carry out financial impact assessment in respect of all the Tribunals referable to Sections 158 to 182 of the Finance Act, 2017 and undertake an exercise to assess the need based requirements and