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Solar Pesticides Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985

Reported in : 1992(1)MhLj871

costs. Customs - exemption - Sections 26, 27, 27 (2), 28A, 28B, 28C, 28D, 74 and 75 of Customs Act, 1962, Section 11B of Central Excise Act, 1944, Central Excise Tariff Act, 1985 and Chapter 10 of Central Excise Rules,

In Re: P. Bapanaiah

Court : Andhra Pradesh

Subject : Criminal

Acts : Defence of India Act, 1962 - Sections 3(1) and 3(2); Defence of India Rules - Rules 126A, 126-L(16), 126-M(20) and 126-P(2); Gold Control Rules, 1962 - Rule 126-P(2) and 126-P(4); Constitution of India - Articles 14, 20(2), 21, 22, 351(1) and 359(1); Code of Criminal Procedure (CrPC) , 1898 - Sections 5(2), 260, 262(2) and 403; ;Customs Act, 1962 - Sections 135 and 135(2); General Clauses Act, 1897 - Sections 26

Reported in : AIR1970AP47; 1970CriLJ199

against the petitioner before the 4th City Magistrate, hyderabad for contravening the provisions of section 135 of the Customs Act, 1962 and Rule 126-P (2) of the Defence of India Rules, 1962 (Par XII-A Gold Control). A preliminary objection … that the petitioner's prosecution both under the Sea Customs Act and the Gold Control Rules is contrary to Section 26 of the General Clauses Act . Section 26 of this Act reads:'where an act or omission constitutes an

Pfaff Industriamaschinen Mbh Vs. Additional Collector of Customs

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(26), 111 and 124; Imports and Exports (Control) Act, 1947 - Sections 3(1); Advocates Act, 1961; Imports (Control) Order, 1955

Reported in : 1988(18)LC475(Bombay); 1988(37)ELT500(Bom)

in the matter. The 'importer' of goods is also defined under Sub-section 26 of Section 2 of the Customs Act, 1962 as including any owner … Additional Collector of Customs has not filed any affidavit to show in what manner any provision of the Customs Act, 1962 or the imports and Exports (Control) Act, 1947 was violated by respondent No. 3 or the petitioners in … a bold statement that the goods have been imported in contravention of the provisions of Sub-section (1) of Section 3 of the Imports and Exports (Control) Act, 1947 read with clause 3 of the Imports (Control) Order,

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975 - Sections 2, 9, 9(1), 9(2), 9A, 9A(1), 9A(6), 9A(8), 9B, 9B(1), 9B(2) and 9C; ;Customs Tariff (Second Amendment) Act, 1992; ;Customs Tariff (Amendment) Act, 1995; ;Customs Act, 1962 - Sections 2(23), 2(26), 5(1), 6 and 129; ;Central Excise Act, 1944; ;Customs Tariff (Identification, Assessment and Collection of ADD on Dumped Articles and Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 12, 13, 14, 15, 17 and 18 to 24; ;Constitution of India - Articles 14 and 226

Reported in : 2010(174)LC169(AP)

the final findings is indisputably appealable under Section 9C before the CESTAT constituted under Section 129 of the Customs Act, 1962. This, however, is no ground to in limine repel a challenge to initiation notification or preliminary findings on

Agrim Sampada Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(26), 30(3), 46 and 110 (2)

Reported in : 109(2004)DLT567; 2004(72)DRJ783; 2004(93)ECC434; 2004(186)ELT15(Del)

Deputy Commissioner on 25.3.2001. The Bill of Entry for clearance of the goods under Section 46 of the Customs Act, 1962 was sought to be filed on 28.3.2001. On the refusal of the respondents to register the Bill of … `importer' in Section 2(26) of the Customs Act, Clause 5(3)(ii) of the Imports (Control) Orders well as para 26(iv) of the Import-Export Policy, the position is quite simple. Since the second respondent did not pay for and

Ms. First Track Traders. Vs. the Commissioner of Customs and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act 1962 - Section 108, 2(26), 111(d), 2(33), 111(M)

appellant is before this Court. Whereas, the Revenue Department's contention is that as per Section 2(26) of the Customs Act,1962, importer in relation to any goods at any time between their importation and the time when they are

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

Customs Tariff Act, 1975.By a notification issued on 9-9-1980, in exercise of power under Section 25(1) of the Customs Act, 1962 Government had exempted aluminium ingots from the whole of the basic duty. Another notification had also been issued … territorial waters of India, near the Cochin Port, on 25-3-1981. It was berthed inside the Cochin Harbour on 26-3-1981. Bill of entry was filed on 28-3-1981. According to the petitioner, the import was complete when the cargo

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 … has from time to time issued necessary Notifications, We are concerned, however, with Notification No. 162/60 dated November 26, 1960 which modified and incorporated a previous Notification of 1959. By the said Notification certain provisions of the

Commissioner of Customs Vs. Jhunjhunwala Vanaspati Ltd.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(26), 17, 30, 30(3), 41, 45, 46, 46(1), 46(2), 46(4), 46(5), 46(5), 47, 47(1), 66(1), 130 and 149; Customs Tariff Act, 1975 - Sections 90; Customs (Amendment) Act, 1991; Imports (Control) Order 1955; Imports and Exports (Control) Act, 1947

Reported in : 2008(120)ECC231; 2008(156)LC231(Gujarat); 2008(232)ELT600(Guj)

Ravi R. Tripathi, J.1. By this appeal under Section 130 of the Customs Act, 1962, Commissioner of Customs, Kandla is before this Court being aggrieved by judgment and order dated 26.12.2006 rendered in

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six months from the date of … distinct from the customs duty and this would be clearly seen if we look into the proviso to Section 26 (1) of the Finance Act, 1965 and subsequently incorporated in Section 57(1) of the 1964 Act and Section