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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,

Century Textiles and Industries Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28A

Reported in : 2003(162)ELT33(Bom)

some of the Textile Mills, the Central Government, in exercise of its powers under Section 28A of the Customs Act, 1962 had issued a Notification No. 12/99, dated 5th February, 1999 thereby directing that the 11 textile mills named

State of Tamil Nadu and anr. Vs. India Cements Ltd. and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 17A, 28A ; Central Sales Tax Act, 1956 - Section 9(2) ; Central Excise Act, 1944 - Section 37B ; Customs Act, 1962 - Section 151A ;

Oil Corpn. Ltd. & Anr.5, dealing with the circular issued by the Board under Section 151-A of the Customs Act, 1962, which is again in pari materia with Section 28A of the TNGST Act, Ruma Pal, J., had opined

Solar Pesticides Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Companies Act, 1956; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excises Act, 1944 - Sections 11B; Central Excise Rules, 1944; Constitution of India - Article 226

Reported in : 1992(57)ELT201(Bom)

1991 which has come into force. Under this Act, certain amendments have been made inter alia, to the Customs Act, 1962. Under the new Section 27 of the Customs Act which has replaced the earlier Section 27, it is … incidence of such duty to the buyer of such goods.'15. The scheme framed by the amended Sections 27, 28A, 28B, 28C and 28D therefore, provides that ordinarily whenever an application for refund is granted, the refund goes

Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(3), 11A(1), 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11C(2), 11D(2), 12A, 12B, 12C, 12D and 37B; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 27(2), 28A(2), 28C and 28D(2); Contract Act - Sections 72; Essential Commodities Act; Income Tax Act, 1961 - Sections 41(1); Agriculture Produce Act; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; Madhya Bharat Sugar Control Order, 1949; Constitution of India - Articles 14, 226 and 265; Central Excise Rules; Price Control Order

Reported in : 1993(67)ELT483(Raj)

(2) of Section 27 or Sub-section (2) of Section 28A, or Sub-section (2) of Section 28D of the Customs Act, 1962 (52 of 1962).(c) any income from investment of the amount credited to the Fund and any other monies

Sony India Ltd. Vs. Commercial Tax Officer and ors.

Court : Chennai

Subject : Sales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 28A; Central Sales Tax Act, 1956 - Sections 2, 5(2) and 14; Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Tamil Nadu General Sales Tax (Amendment) Act, 2002; Customs Act, 1962 - Sections 2(25), 68, 111, 143(2) and 143(3); Central Excise Tariff Act; Constitution of India - Articles 14, 245, 246, 265, 286, 286(3) and 301 to 304; Weights and Measures Rules

Reported in : (2008)18VST49(Mad)

the assessee had been warehoused and the clearance for home consumption was made under Section 68 of the Customs Act, 1962 after the title to the goods had been transferred to the buyers, who paid the duty and removed … inside the State of Tamil Nadu. On the basis of the clarification dated July 20, 2002 issued under Section 28A of the TNGST Act by the Special Commissioner and Commissioner of Commercial Taxes, Chennai, if car audio systems,

Sony India Ltd. Vs. the Commercial Tax Officer,

Court : Chennai

Subject : Sales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 28A; Central Sales Tax Act, 1956 - Sections 2, 5(2) and 14; Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Tamil Nadu Act, 2002; Customs Act, 1962 - Sections 2(25), 68, 111 and 143; Weights and Measures Rules; Constitution of India - Articles 14, 245, 246, 265, 286, 286(3), 301 to 304 and 304B

Reported in : (2007)5MLJ881

the assessee had been warehoused and the clearance for home consumption was made under Section 68 of the Customs Act, 1962 after the title to the goods had been transferred to the buyer who paid the duty and removed … first sales inside the State of Tamil Nadu. On the basis of the clarification dated 21.7.2002 issued under Section 28A of the TNGST Act by the Special Commissioner and Commissioner of Commercial Taxes, Chennai, if car audio systems,

Des Raj (Deceased) Through L.Rs. and ors. Vs. Union of India (Uoi) and ...

Court : Supreme Court of India

Subject : Civil

Acts : Land Acquisition Act, 1894 - Sections 4, 18, 26, 28, 28A, 28A(1) and 54; Constitution of India - Articles 132, 133, 136 and 142; Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979

Reported in : AIR2004SC5003; 2004(6)ALD120(SC); 2005(5)ALLMR(SC)103; 2004(6)ALT39(SC); 2004(4)AWC3197(SC); [2004(4)JCR111(SC)]; JT2004(8)SC202; 2005(1)MhLj366; 2005MPLJ1(SC); 2004(8)SCAL; (2004) 7 SCC 753

appellants under Section 28A within prescribed period of limitation, High Court held justified in dismissing review application - CUSTOMS ACT, 1962 - Section 14 & Customs Valuation (Determination of Price of Imported Goods) Rules (1988), Rule 9(1)(c),(e); [S.H. Kapadia

Vikram JaIn Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(158)ELT205Tri(Bang.)

yarn contained in 25 bales valued at Rs. 23,54,100/- should not be confiscated under Section 111(d) of the Customs Act, 1962, (ii) The packing material namely the gunny bags and the cloth bags in which the seized goods were … to one of the lorry receipts in this case was also recovered which was a notice issued under Section 28A of Karnataka Sale Tax Act, 1957, dated 28-5-2000 which was for demanding a penalty of Rs. 49,140/- for

M/S Inys Medical Research Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2001)(78)ECC649

the said medical equipments, imported through ACC, Bangalore, should not be demanded under Section 28 (i) of the Customs Act, 1962. (b) The impugned goods i.e. medical equipments mentioned at Sl No. 2 to 4 at para 3 above, … exempted customs duty or the confiscation of the equipment in such circumstances does not fall foul of Section 28AS it was held therein. In this context, he referred to the decision of the High Court (supra) (Para