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Living Media India Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Provisions of the Interest Act, 1978 - Sections 27A; Constitution of India - Articles 19(1) and 32

Reported in : AIR1999SC3461; 1998(62)ECC601; 1998(104)ELT3(SC); JT1998(7)SC292; 1998(5)SCALE685; (1998)7SCC668; [1998]Supp2SCR436

However, there will be no order as to costs. Custom - excess duty - Section 25 (1) of Customs Act, 1962, Section 27A of Provisions of the Interest Act, 1978 and Article 19 (1) and 32 of Constitution of India -

Afrique Tradelinks Pvt. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27, 27(1), 27(2), 27A and 28C; Finance Act, 1995

Reported in : (2004)2GLR667

to the respondent authorities to give the petitioners refund of Rs.5,21,099/- alongwith interest under Section 27A of the Customs Act, 1962 for the period from 31.1.1996 till the date of actual payment of the above amount. The petition was

Continental Petroleum Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2006)(106)ECC428

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Daimler Chrysler India Pvt. Ltd. Vs. the Union of India, Joint Secreta ...

Court : Mumbai

Subject : Commercial

Acts : Customs Act, 1962 - Sections 27A, 74(1), 74(2) and 75; Motor Vehicles Act - Sections 39; Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972 - Sections 19

Reported in : 2004(1)ALLMR594; 2004(175)ELT72(Bom); 2004(1)MhLj813

amounts to use of a car after importation thereof into India as contemplated under Section 74(2) of the Customs Act, 1962 ('Act' for short)Contextual facts: 3. For the resolution of the above question, it is necessary to consider contextual … export and that the petitioners were entitled for duty drawback @ 98%, however, declined to grant interest under Section 27A on delayed payment of duty drawback.8. Being aggrieved by the above order dated 18.10.2001 the petitioners as well

Shelf Drilling International Inc. (Formerly known as Sedco Forex Inter ...

Court : Mumbai

Subject : Service Tax

Court on this score results in precious time and money being wasted. Constitution of India, 1950 Article 226 Customs Act, 1962 Section 27A Denial of interest Petitioner challenged validity and legality of order passed by third Respondent purporting to hold that

The Commissioner of Customs, Airport and Air Cargo Complex Vs. M/s. PF ...

Court : Karnataka

Subject : Service Tax

appeal filed by the respondent-company, which was with regard to payment of interest under Section 27A of the Customs Act, 1962 (for short the Act ?), has been allowed. 2. The facts of this appeal in brief are that

Siddharth Intercontinental Hotels (i) Ltd. Vs. Collector of Customs an ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27

Reported in : 2004IAD(Delhi)122; 108(2003)DLT31; 2004(91)ECC245; 2004(166)ELT160(Del)

petitioner interest @ 12% per annum on the principle amount refunded.5. It is to be noted that the Customs Act, 1962 has been amended and w.e.f. 26.05.1995, inter alia, section 27A was inserted which specifically provided for interest on

Rasiklal Ratilal Gandhi Vs. Union of India and Others

Court : Mumbai

Subject : Excise

Acts : Constitution of India - Articles 14 and 226; Central Excise and Salt Act, 1944 - Sections 11-B; Custom Acts, 1962 - Sections 27A; Finance Act, 1995 - Sections 28-AA

Reported in : 1998(4)BomCR503

on delayed refund of amount paid by the assessee towards customs duty, redemption, fine and penalty under the Customs Act, 1962 was maintainable. The Supreme Court took note of the fact that till the insertion of section 27A in

Hewlett Packard India Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Tarrif Act, 1985; ;Customs Act, 1962 - Sections 18(2), 27A, 27(1) and 27(2)

Reported in : 131(2006)DLT252; 2006(88)DRJ238; 2006(201)ELT3(Del)

2.5.2002. 17. Before dealing with the controversy in this case we may refer to Section 27A of the Customs Act, 1962 which reads as follows:-27A. Interest on delayed refunds- If any duty ordered to be refunded under Sub-section (2)

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

of interest on delayed refund of drawback, this Court should in equity apply the same principle as in Section 27A of the Customs Act, 1962 and Section 11BB of the Central Excises Act, 1944 both of which deal … was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where foreign exchange has not