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Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)
Mumbai
Sep-15-2003
Customs
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
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 … arising under Section 18(2) of the Customs Actneither the limitation nor the principles of unjust enrichment incorporated in Section 27 of the Customs Act are applicable. 2. Petitioners are engaged in the business of importing various alcoholic preparations
Tag this Judgment! AI Brief & AskUnited Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...
Mumbai
Jun-25-2009
Customs
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
2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)
paid by the Appellants.(b) In the alternate, it is submitted that in view of the express language of Section 27 of the Customs Act, 1962 only the duty and interest can be subject to unjust enrichment and the … 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
Tag this Judgment! AI Brief & AskApar Private Ltd. and Others Vs. Union of India and Others Overruled
Mumbai
Oct-17-1985
Customs
Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975
1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)
Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … additional, as against being partially exempt from such duty ?4. Whether the countervailing or additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was … for the clearance of these goods was presented by the Respondents on 27th April 1967. The goods were actually cleared on 6th June 1967. Accepting
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Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.
Chennai
Jan-25-2008
Customs
Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B
2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)
that the amount erroneously refunded could not be recovered by filing an appeal under Section 129D of the Customs Act, 1962 unless a demand notice was issued under Section 28(1) be correct in law, when the Supreme Court in … Paints (supra), we held that, where any amount of duty had already been refunded to an assessee under Section 27 of the Customs Act, it was not open to the revenue on the ground of erroneous refund to
Tag this Judgment! AI Brief & AskAtul Products Ltd. Vs. Union of India and Others
Mumbai
Apr-11-1985
Customs
Customs Act, 1962 - Sections 27 and 27(1); Central Excise Rules, 1944 - Rule 11; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975
1986(1)BomCR572; 1985(22)ELT714(Bom); 1986MhLJ554
on the ground that the claim for refund was barred by limitation prescribed under Section 27(1) of the Customs Act, 1962. The petitioners filed an appeal from this order. The appeal however, was rejected by the 3rd respondent under
Tag this Judgment! AI Brief & AskA.V. JaIn Vs. Union of India and Others
Mumbai
Jan-30-1987
Customs
Customs Act, 1962 - Sections 27; Customs Tariff Act, 1975 - Sections 23
AIR1987Bom50; 1987(12)ECC23; 1987(29)ELT872(Bom)
This respondent felt that the rejection of the applications by the Assistant Collector under Section 27 of the Customs Act, 1962, hereinafter referred to as 'the Act', was perfectly correct. Under this section, a claim for refund had to
Tag this Judgment! AI Brief & AskWyeth Laboratories Limited Vs. Union of India (Uoi)
Mumbai
Feb-15-2002
Customs
Customs Act, 1962 - Sections 27; Central Duties of Excise (Retrospective Exemption) Act, 1986
2002(3)ALLMR70; 2002(5)BomCR761; 2002(143)ELT47(Bom)
the petitioners on the ground that the same were barred by limitation prescribed under Section 27 of the Customs Act, 1962. The petitioners contended that all refund claims filed by them were similar and identical and were well within
Tag this Judgment! AI Brief & AskAman Medical Products Ltd. Vs. Commissioner of Customs
Delhi
Sep-16-2009
Customs
Customs Act, 1962 - Sections 27, 27(1), 27(2) and 28C; Central Excise and Customs Laws (Amendment) Act, 1991
2009(170)LC233(Delhi); 2010(250)ELT30(Del)
to an assessment order before a refund in appeal can be asked for under Section 27 of the Customs Act, 1962 (hereinafter referred to as 'the Act')2. We have therefore admitted the appeal and framed the following questions of
Tag this Judgment! AI Brief & AskCollr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.
Chennai
Nov-22-1995
CustomsLimitation
Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226
1995(52)ECC53; 2003(162)ELT121(Mad)
transferred to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'CEGAT') constituted on 11-10-1982 under the Customs Act, 1962 (Act No. 52 of 1962 for short 'Act').6. The Tribunal, by its judgment dated 5-1-1983 in Appeal No. … GET, it should be without authority of law and without jurisdiction and hence it should be refunded.8. Under Section 27 of the Act, the claim should have been made within a period of six months from the date
Tag this Judgment! AI Brief & AskAutometers Ltd. and Another Vs. Union of India and Others
Delhi
Nov-18-1986
Excise
Customs Act, 1962 - Sections 27 and 27(1); Constitution of India - Article 226
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
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