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Acharya Brothers Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Indian Tariff Act, 1934; ;Customs Act, 1962 - Sections 2(15), 12, 17, 18, 26, 26(4), 27, 27(4), 46, 50, 51, 130, 131 and 155; ;Foreign Exchange Act, 1947; ;Foreign Exchange Regulation Act; ;Customs Tariff Act, 1975; Limitation Act - Section 29(20); ;Sea Customs Act; ;Constitution of India - Article 226; ;Short Export Rules, 1963; ;Customs Rules; ;Customs Regulation; ;Code of Civil Procedure (CPC) - Section 9

Reported in : 1982(10)ELT950(Cal)

exported from India no duty whatsoever could be levied and/or collected under the Indian Tariff Act, 1934 and/or Customs Act, 1962. As such the plaintiff became entitled to receive from the defendant and the defendant was obliged to refund … any, leviable on such goods, shall be assessed. There is also provision for provisional assessment of duty under Section 18 of the said Act. According to Mr. Banerjee, not only under the provisions of the Customs Act but

United Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(15), 9B, 11A, 11B, 11B(2), 12, 18, 18(1), 18(2), 18(3), 18(5), 26, 27, 27(1), 27A, 27(2), 27(3), 28, 28C, 28(3), 74, 75, 111, 115(2), 125, 125(1), 126 and 128(1); Central Excise Act, 1944; Taxation Laws (Amendment) Act, 2006; Central Excise and Customs Laws (Amendment) Act; Central Excise Rules, 1944 - Rule 9B, 9B(1) and 9B(5); Customs Rules

Reported in : 2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)

reported in 2004 (164) ELT 177 (SC). Further reliance is placed on the provisions of Sub-section (3) of Section 18 of the Customs Act, 1962 which has been inserted by the Taxation Laws (Amendment) Act, 2006 w.e.f. 13.07.2006. … fine.7. The Appellants, aggrieved, preferred an appeal before the Commissioner of Customs (Appeals) under Section 128(1) of the Customs Act, 1962. The Appellate Authority held that the Appellants had not discharged the burden that the Appellants had not passed

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)

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

British Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 3, 12, 14, 18, 37(1), 37(2), 105, 105(1), 105(2), 106, 110, 124 and 136(2); Central Excise Rules, 1944 - Rule 201; Constitution of India - Article 226

Reported in : 1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)

of Criminal Procedure. 15. Section 12 of the Act empowers Central Government to apply the provisions of the Customs Act, 1962 (Central Act No. 52 of 1962) (hereinafter referred to as the Customs Act) in respect of duties imposed … Department and others empowered by Central Government are empowered to search under Rule 201 of the Rules. Under Section 18 of the Act directs that searches and arrests under the Act shall be carried out in accordance with

Prakash Cotton Mills Pvt. Ltd. Vs. B.N. Rangwani

Court : Mumbai

Subject : Customs

Reported in : (1971)73BOMLR200

Sea Customs Act, 1878, should be read as reference to Sections 105(1) and 110(1) and (3) of the Customs Act, 1962. Section 8(1) of the General Clauses Act reads as follows :8. (1) Where this Act, or any Central Act … same returned to them. The petitioners also contend that the Excise Authorities had disregarded the mandatory provisions of Section 18 of the Central Excises and Salt Act, 1944 (hereinafter .for the sake of brevity referred to as the

Sravani Impex Pvt. Ltd. Rep. by Its Director, M. Ranga Rao and anr. Vs ...

Court : Andhra Pradesh

Subject : Commercial

Acts : Foreign Trade (Development and Regulation) Act, 1992 - Sections 2, 3, 3(2), 3(3), 5, 6, 6(1), 9(2), 9(4), 11, 11(2), 11(5) and 12; Customs Act, 1962 - Sections 2(16), 2(19), 2(22), 2(33), 2(37), 2(41), 11, 11(1), 14, 14(1), 14(2), 25, 25(1), 28, 28(1), 28(1A), 28(2), 28AB, 50, 50(2), 51, 111, 112, 113, 114, 114A, 120 and 135; Narcotic Drugs and Psychotropic Substances Act; Foreign Exchange Regulation Act - Sections 18; Customs Tariff Act, 1975; Foreign Exchange Management Act, 1999 - Sections 7(1); Foreign Trade Rules, 1993 - Rule 2; Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 - Regulation 3(1)

Reported in : 2009(6)ALT749

shall be deemed to be goods the export of which has been prohibited under Section 11 of the Customs Act, 1962. Section 2(33) of the Customs Act defines 'prohibited goods' to mean any goods, the import or export of which … shipping bill and, on a conjoint reading of Section 2(41) and Section 14 of the Customs Act with Section 18 of the Foreign Exchange Regulation Act, (which required the exporter to furnish to the prescribed authority, in the

R . C . Fabrics ( P ) Ltd . Vs . Union of India Overruled

Court : Delhi

Subject : Customs

Acts : CODE OF CIVIL PROCEDURE, 1908 - Section 144; CUSTOMS ACT, 1962 - Section 17, CUSTOMS ACT, 1962 - Section 45, CUSTOMS ACT, 1962 - Section 108, CUSTOMS ACT, 1962 - Section 110, CUSTOMS ACT, 1962 - Section 111, CUSTOMS ACT, 1962 - Section 112, CUSTOMS ACT, 1962 - Section 125; INDIAN CONTRACT ACT, 1872 - Section 72, INDIAN CONTRACT ACT, 1872 - Section 129D

by the Customs Authorities and as a result thereof the goods were seized under Section 110 of the Customs Act, 1962 in the belief that they were liable to be confiscated on the ground of misdeclaration. The petitioner requested … investigation. The petitioner was also directed to appear before the adjudicating authority on February 12, 1991.7. On February 18, 1991 the Assistant Director, DRI, issued a show cause notice to the petitioner. Thereafter on February 25, 1991

Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27 and 47; ;Excise Law; Central Excise Rules, 1944 - Rule 9B(5); Central Excise Act, 1944 - Sections 11B

Reported in : 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)

in the present case is to direct the Officers to act in accordance with the provisions of the Customs Act, 1962. It was submitted that while exercising the Writ jurisdiction, the High Court can neither direct the respondents to … arises on finalisation of the provisional assessment, the Customs authorities are obliged to refund the excess amount under Section 18(2) of the Customs Act even though the Petitioners have recovered that amount from the customers. In other words,the

Madras Rubber Factory Ltd. Vs. the Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Intellectual Property Rights

Acts : Indian Tariff Act, 1934; Customs Act, 1962 - Sections 18, 26, 27, 27(1), 128(1) and 131; Central Excises Act, 1944

Reported in : AIR1976SC638; 1985(5)LC2298(SC); 1983(13)ELT1579(SC); (1976)2SCC255; [1976]2SCR864; 1976(8)LC91(SC)

Assistant Collector of Customs the appellant filed five applications before the Assistant Collector under Section 27(1) of the Customs Act, 1962-hereinafter referred to as the Act, for refund of the excess amount of duty charged. In other words, the … months shall not apply where any duty has been paid under protest.Explanation-Where any duty is paid provisionally under Section 18, the period of six months shall be computed from the date of adjustment of duty after the final

Gangadhar Narsingdas Agarwal Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Indian Partnership Act, 1932; Customs Act, 1962 - Sections 12, 18 and 18(1); Indian Tariff Act; Constitution of India - Article 226; Minerals and Ores-Group (I) (Inspection) Rules, 1965

Reported in : 1986(26)ELT918(Del)

per metric tonne in respect of iron ore fines. A provisional assessment of duty can be made under Section 18 of the Customs Act, 1962. Under Sub-section (1)(a) of Section 18 provisional assessment can be made where the … of duty under Article 226 of the Constitution of India.5. The duty levied under Section 12 of the Customs Act, 1962 read with the Indian Tariff Act is Rs. 10/- per metric tonne in respect of Lumpy iron ore