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M.J. Exports Pvt. Ltd. Vs. Union of India (Uoi), Through the Secretary ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28AA, 28AB 28(2) and 124; Customs Act, 1961 - Sections 28(1) and 112

Reported in : 2006(3)BomCR815; 2006(202)ELT583(Bom)

Exports (the petitioner) liable to pay interest on the delayed payment of duty under Section 28AA of the Customs Act, 1962 from 26th August, 1995 (immediately after three months of coming into force of Section 28AA) or from 14th

Commissioner of Customs (Sea Port) Vs. Registrar, Office of C and Ce a ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28AA, 28(2) and 127B

Reported in : 2004(91)ECC359; 2004(164)ELT412(Mad)

no interest is demandable for failure to comply with the conditions of the Notification. Likewise, by referring to Section 28AA of the Customs Act, 1962, the Commission has concluded that interest becomes payable only if there is failure … the petitioner is briefly stated hereunder:The second respondent herein has filed an application under Section 127B of the Customs Act, 1962, seeking to settle the matter on the basis that he needs certain consideration in regard to benefits of

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

having regard to the Scheme of Settlement, the Settlement Commission had absolutely no jurisdiction in the matter.10. The Customs Act, 1962 (the Act) was enacted to consolidate and amend the law relating to customs. Indisputably on import of goods, … The customs duty, therefore, became payable. If customs duty is not paid, interest is payable in terms of Section 28AA of the Act, which reads thus:28AA. Interest on delayed payment of duty: Subject to the provisions contained in

Sunil Gupta Vs. Union of India

Court : Mumbai

Subject : Land Acquisition

be pleased to issue an appropriate writ, order or directions, declaring the amendment to Section 28 of the Customs Act, 1962 by inserting clause (11), whereby, it provided "all persons appointed as officers of Customs under sub –section (1) … the duty ascertained by the proper officer, the amount of duty along with the interest payable thereon under section 28AA or the amount of interest which has not been so paid or part -paid: Provided that the proper

Cc (Sea Port) Vs. S.R.F. Ltd.

Court : Chennai

Subject : Customs

Reported in : 2004(113)LC218(Madras)

no interest is demandable for failure to comply with the conditions of the notification. Likewise, by referring to Section 28AA of the Customs Act, 1962, the Commission has concluded that interest becomes payable only if there is failure … the petitioner is briefly stated hereunder:The second respondent herein has filed and application under Section 127B of the Customs Act, 1962, seeking to settle the matter on the basis that he needs certain consideration in regard to benefits of

Bharmpal Panchal and Another Vs. Union of India and Others

Court : Mumbai

Subject : Customs

were undervalued and on that score, proposed to demand differential duty of Rs.45,70,075/- under section 28 of the Customs Act, 1962 (for short the âsaid Actâ?) alongwith interest in terms of section 28AB thereof, and to confiscate the offending … Petitioners assured that interest liability would be paid/deposited as and when determined by the Hon'ble Settlement Commission under section 28AA of the said Act. 7. Pursuant thereto, on or about 9th January 2013, a Statutory Notice under section

Commissioner of Customs (import) Vs. M/S. JaIn Exports Pvt. Ltd. and A ...

Court : Mumbai

Subject : Land Acquisition

of law in this appeal: (a) Whether Tribunal was justifiable in dropping the demand of interest leviable under Section 28AA of Customs Act, 1962 for delay in payment of duty by Respondent No.1 in absence of Show Cause … M.S. Sanklecha, J. 1. This appeal by the Revenue under Section 130 of the Customs Act, 1962 (hereinafter referred to as the “said Act”) arises out of the decision dated 3/6/2010 of Central Excise and

Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 8 and 28AA; Customs Act, 1962 - Sections 102, 111, 127B to 127J and 142; Income Tax Act, 1961; Central Excise Act, 1944 - Sections 32A and 32D; Indian Penal Code (IPC), 1860 - Sections 120B and 420; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 123; Customs Tariff Act, 1975 - Sections 110; Constitution of India - Articles 21 and 32

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

allowed - CONSERVATION OF FOREIGN EXCHANGE & PREVENTION OF SMUGGLING ACTIVITIES ACT, 1974 [C.A. No. 52/1974]Section 3 & Customs Act, 1962, Section 127-H: [Dr.A.R. Lakshmanan & Altamas Kabir, JJ] Preventive detention of Detenu and his brother for indulging in smuggling … him.(3) For the purposes of the time limit under Section 28 and for the purposes of interest under Section 28AA, in a case referred to in Sub-section (1), the period commencing on and from the date of the

Gujarat Alkalies and Chemicals Limited, a Company Incorporated Under t ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 28, 28AA, 28(2), 28(3) and 130; ;Customs Tariff Act, 1975

Reported in : 2006(3)BomCR86; 2006(204)ELT237(Bom)

4. The appellant (hereinafter referred to as 'the assessee') has filed this appeal under Section 130 of the Customs Act, 1962 to challenge the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai ('CESTAT' for short) … that the assessee was liable to pay interest at the rate of 24% on the said amount under Section 28AA of the Customs Act, 1962.13. On appeal filed by the assessee, the Commissioner of Customs (Appeals) by his

The Commissioner of Customs Vs. L.T. Karle and Co. and the Customs, Ex ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 28AA, 50(2), 51, 74, 75, 75(1), 75(2), 75(3), 75A(1), 75A(2), 76, 82 and 114; Foreign Exchange Management Act, 1999; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 3, 4, 6 and 6(1); Central Excie Act, 1944

Reported in : 2006(112)ECC488; 2006LC488(Madras); 2007(207)ELT358(Mad)

in respect of the four export shipment mentioned supra.(c) The interest as contemplated under Section 75A(2) of the Customs Act, 1962 should not be demanded on the drawback amount of Rs. 21,03,083/- already sanctioned.(d) Penalty should not be imposed … of demand, pay in addition to the said amount of draw back, interest at the rate fixed under Section 28AA from the date of expiry of the said two months to the date of recovery of such draw