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Autometers Ltd. and Another Vs. Union of India and Others

Court : Delhi

Subject : Excise

Acts : Customs Act, 1962 - Sections 27 and 27(1); Constitution of India - Article 226

Reported in : 1987(13)ECC103; 1987(29)ELT3(Del)

Customs authorities of the Government of India. The orders of the Government of India were passed under the Customs Act, 1962. The Central Government had passed orders under Section 27(1) of the Customs Act, 1962. This judgment of the … 1944, the Central Government hereby exempts pipes and tubes of copper, falling under sub-item (9) of item No. 26A of the First Schedule of the Central Excises and Salt Act, 1944 (1 of 1944), from so much

J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

short the 'Tribunal') refusing to condone the delay in filing of the appeal under Section 129A of the Customs Act, 1962 (in short the 'Act) and consequentially directing dismissal thereof.2. Factual background highlighted by the petitioner is essentially as … the refusal to pass an order under sub-section (1) of section 25A, or to register a firm under section 26A or of the date of the refusal to make a fresh assessment under section 27, or of the

Vijay Prataprai Mehta Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(14), 2(15), 2(23), 2(25), 2(26), 12, 14, 25 and 46; Central Excise Rules, 1944 - Rule 8 and 8(1)

Reported in : 1992(59)ELT382(Bom)

not been paid Section 2(15) defines the word 'duty' to mean a duty of customs leviable under the Customs Act, 1962. Section 2(23) defines the work 'import' to mean bringing into India from a place outside India. Section 2(25) defines … chronology of events it may be mentioned that by Section 48 of the Finance Act, 1981 Item No. 26A of the First Schedule to the Central Excises & Salt Act, 1944 came to be amended and a

Khandelwal Metal and Engineering Works and anr. Vs. Union of India (Uo ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12; Customs Tariff Act, 1975 - Sections 3(1)

Reported in : AIR1985SC1211; 1985(6)ECC142; 1985(5)LC2571(SC); 1985(20)ELT222(SC); 1985(1)SCALE1073; (1985)3SCC620; [1985]Supp1SCR750

customs duty, is applicable. These contentions are based on the following provisions of law.3. Section 2(15) of the Customs Act, 1962 defines 'duty' to mean a duty of customs leviable under the Act. Chapter V of the Act contains … reads thus:Heading Sub-heading Standard Rate Central No. of Duty Excise Tariff Item _________________________________________________________________ 74.01/02 Copper matte; (a) 100% 26A Unwrought copper (refined or not); copper waste and scrap; master alloys.15. On June 25, 1977, the Central Government

Collector of Customs Vs. Travancore Chemical and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(20)ELT413TriDel

is imported into India, it would be subject not only to customs duty under Section 12 of the Customs Act, 1962, read with Section 2 of the Customs Tariff Act, but also to additional duty prescribed by Section 3 … which were assessed to basic duty under entry 74.01/02 of the Customs Tariff and additional duty under Item 26A (lb) of the Central Excise Tariff. The respondents paid the duty and cleared the goods.Subsequently they claimed a

Ernakulam District Headload and General Workers Congress (Intuc) vs As ...

Court : Kerala

the statutory provisions. Ext.P1 is the notification issued by the Commissioner of Customs under Section 8(b) of the Customs Act, 1962. By the above provision, the Commissioner of Customs is empowered to specify the limits of any 'customs area', … right to carry on the loading and unloading work, unless the establishment has its own workers having Rule 26A cards; which in any case is not the contention of the petitioner. The decision in Hindustan LatexEmployees Welfare

Kerala Headload Workers Welfare Board Represented by Its Chairman vs A ...

Court : Kerala

the statutory provisions. Ext.P1 is the notification issued by the Commissioner of Customs under Section 8(b) of the Customs Act, 1962. By the above provision, the Commissioner of Customs is empowered to specify the limits of any 'customs area', … right to carry on the loading and unloading work, unless the establishment has its own workers having Rule 26A cards; which in any case is not the contention of the petitioner. The decision in Hindustan LatexEmployees Welfare

Goods Agro Chemicals and ors. Vs. Assistant Collector of Customs

Court : Kerala

Subject : ExciseConstitution

Acts : Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226

Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)

additional duty in 14 instances from 24-2-1979 to 13-7-1979. Thereafter, purporting to act under Section 28 of the Customs Act, 1962, the respondent informed the petitioner by notice dated 20-11-1979 that the goods so cleared are leviable to countervailing … May, 1981, in which it was stated that the goods imported were leviable to countervailing duty under Entry 26A(1)at Rs. 3,000/- per Metric Tonne. However, 'the enforcement was restricted to the amount already demanded' namely, under entry

Super Traders and Another Vs. Union of India and Others Overruled

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 12, 14, 15, 17, 18, 25 and 129; Customs Tariff Act, 1975; Customs Tariff (Amendment) Act, 1982; Constitution of India - Articles 14, 19 and 304

Reported in : 1983(12)ELT258(Del)

consumption of industries engaged in the manufacture of the utensils in the country. By Section 12 of the Customs Act, 1962 (hereinafter to be called the 1962 Act) duty of Customs shall be levied at such rates as may … wanted to include circles under any heading it say so specifically and refers us to items 27 and 26A of the first schedule of the Central Excises Salt Act 1944. Item No. 27 of Aluminium under clause

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, … 1st of March 1986. Prior to that date the relevant Tariff item under the Central Excise Tariff was 26A. 5. Under Notification No. 35/81-C.E., dated 1-3-1981 an exemption is granted to waste or scrap of copper, zinc,