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Union of India and Others Vs. M/S. Jalyan Udyog and Another

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 12, 14(1), 15, 16, 25, 25, 46, 143(A), 156, 157 and 159; Merchant Shipping Act, 1923 - Sections 42(1)

Reported in : AIR1994SC88; 1994(46)ECC18; 1993LC7(SC); 1993(68)ELT9(SC); JT1993(5)SC266; 1993(3)SCALE758; (1994)1SCC318; [1993]Supp2SCR293

of the Union of India. The ship-owners have accordingly filed these civil appeals. The matters arise under the Customs Act, 1962.3. In the year 1958, the Central Government issued a notification (exemption notification) being notification No. 262-Cus. dated October … she were imported to be broken up.4. By a notification dated October 16, 1965 (Notification No. 162-Cus.) the Central Government substituted the proviso in the … notification) being notification No. 262-Cus. dated October 11, 1958 in exercise of the power vested in it by Section 25 of the Act. The notification read thus :Exemption to ocean going vessels other than vessels imported to

Commissioner of Customs, (Prev.) Gujarat Vs. Reliance Petroleum Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), 14, 16, 18 and 25(1); ;Customs Valuation Rules, 1988 - Rules 5 and 9(2)

Reported in : 2008(129)ECC103; 2008(155)LC103(SC); 2008(227)ELT3(SC); JT2008(7)SC299; 2008(8)SCALE81; (2008)7SCC220; 2008(4)Supreme157.

Central Government, in exercise of its power conferred upon it under Section (1) of Section 25 of the Customs Act, 1962, being satisfied that it was necessary in the public interest so to do, made further amendment in notification … for assessment & presented to be cleared on same BE as a set. Chapter note 3 to Section XVI would call for such a classification. The notes are being misread by Revenue. We find no reason to

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 … be assessed at the concessional rate provided thereunder shall not be sustainable. 16. Various submissions of the counsel for the petitioners may be summed up

itc Limited Vs. Commissioner of Central Excise (A)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35A(1), 35F, 37B, 220(6), 254 and 255(5); Customs Act, 1962 - Sections 128A and 129E; Constitution of India - Articles 14, 19(1), 32, 226 and 265; Imports and Exports (Control) Act, 1947 - Sections 4M, 4M(1) and 4M(2); Central Boards of Revenue Act, 1963; Delhi Municipal Corporation Act, 1957; Mines and Minerals Act; Administrative Law; Central Excise Rules - Rule 213

Reported in : 2001(127)ELT338(Mad)

Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs Act, 1962 and Articles 14, 19(1)(g) and 265 of the Constitution of India in so far as the petitioner is … to declare the CBEC Circular No. 459/16/99, dated 30-3-1999 passed by the first respondent as ultra vires of Sections 35A, 35F and 37B of the Central Excise Act, 1944 and Sections 128-A and 129-E of the Customs

The Gramophone Co. of India Ltd. Vs. the Collector of Customs, Calcutt ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 16, 25(1) and 130E; Customs Tariff Act, 1975; Central Excise Act, 1944 - Sections 2; Industrial (Development and Regulation) Act, 1951; Central Excise Tariff Act, 1985

Reported in : 2000(67)ECC23; 1999(114)ELT770(SC); JT1999(9)SC275; 1999(7)SCALE205; (2000)1SCC549

loaders and spare parts.3. In exercise of the power conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 on 26.11.1983 the Government of India issued a notification granting an exemption from payment of customs duty on … pay central excise duty on pre-recorded cassettes by virtue of exemption provided by Notification No. 117/ 90 dated 16.5.90 nonetheless it files classification lists in respect of such prerecorded audio cassettes consistently with the statutory obligation cast

JaIn Shudh Vanaspati Limited Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 15

Reported in : 1983(14)ELT1688(Del); ILR1983Delhi327

of India.(23) It will be seen that there is no definition of territorial waters of India in the Customs Act 1962. However,under the Territorial Waters Continental Shelf Act No. 80of 1976 Section 2 defines the limit in relation to … Schedule. This notification was stated to remain in force up to and inclusive of 3 1-3-1981.(4) However, on 16-10-1980 another notification was issued under Sub-Section (I ) of Section 25 of the Customs Act in supersession of

Lucas Tvs, Madras Vs. Assistant Collector of Customs, Madras and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(16), 2(18), 2(23), 2(27), 12, 50, 51 and 75

Reported in : 1987(13)ECC292; 1987(12)LC1213(Madras); 1987(28)ELT266(Mad)

having been exported out of India for the purpose of drawback allowance claimable under Section 75 of the Customs Act, 1962 (Central Act 52 of 1962 - hereinafter referred to as the Act). 2. The facts of the case … tariff valuation of imported goods. Since we are dealing with the case of export, we may refer to section 16 of the Act. Section 16(1) and (2) reads as follows :- 'S. 16(1) : The rate of duty

Tiger Umbrella Inds. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(175)ELT453Tri(Mum.)bai

proposed action on Shri R.P. Mehta and Shri H.R. Mehta and several others under Section 112 of the Customs Act, 1962 on the ground that they dealt with goods of foreign origin seized on 14.10.87 and 19.10.87 which were … of the Customs Act. The notice was adjudicated by the Collector of Customs, Ahmedabad by the order dated 16.11.89 whereby he confiscated the imported nylon cloth with option to redeem the same on payment of fine of

O. Konavalov Vs. Commander, Coast Guard Region and ors.

Court : Supreme Court of India

Subject : ServiceCustoms

Acts : Merchant Shipping Act, 1958 - Sections 3(15), 125, 138, 139, 140, 141, 144, 145, 445 and 529; Customs Act, 1962 - Sections 30, 110, 112, 115, 115(2) and 126; Constitution of India - Articles 4 and 21; Contract Act - Sections 172, 173 and 176; Merchant Shipping (Amendment) Act, 1970 - Sections 16(1); Maritime Regulations

Reported in : 2006(2)CTC672; 2006(197)ELT3(SC); JT2006(3)SC567; 2006(3)SCALE398; (2006)4SCC620

cargo cannot be confiscated and penalty should not be imposed on the persons under Section 112(a) of the Customs Act, 1962. The counsel for the crew sent a reply mentioning the non-involvement of the crew in dealing with any … the ship and is independent of agreement and of personal liability on the part of the ship owner. Section 16 (1) of the Merchant Shipping Act, 1970 provides that, 'A seaman's lien, his remedies for the recovery of

Ulhas Oil and Chemical Indus. P. Ltd. Vs. H.M. Singh

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(19), 2(25), 2(27), 12, 15, 16, 16(1), 25(1), 47 and 50

Reported in : 1988(3)BomCR41; 1988(18)ECC316; 1988(36)ELT462(Bom)

Seed extract was exigible to export duty. On 20.4.1977 a notification was issued under Sec. 25(1) of the Customs Act, 1962 as a result of which Rape Seed extract was wholly exempted from the payment of any export duty.4. … export duty has to be assessed and paid before the goods are actually exported, the expression used in section 16(1) is 'export goods', that is to say, goods which a re to be exported. The taxable event however