Advanced Search Results

O.N.G.C. Ltd. Vs. Commnr. of Customs, Mumbai

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 28AB

Reported in : 2006(201)ELT321(SC); 2006(8)SCALE551; (2006)7SCC403

amount of Rs. 24,68,70,160/- is now payable by them. M/s ONGC are also liable to pay interest under Section 28AB of the Customs Act, 1962, which comes to Rs. 25.06 crores as on 31.3.2006 after taking into account … said 3-D Seismic Tapes were treated to be the 'goods' within the meaning of the provisions of the Customs Act, 1962. The said goods were cleared provisionally but in view the fact that the Appellant had failed to produce

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 7, 12, 28, 28(1), 28AB, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111, 112, 113, 118, 122A(1), 123, 124 and 125; Sea Customs Act; Sea Customs (Amendment) Act, 1955; Customs Tariff Act, 1975; Import Trade Control Order, 1955

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

hands of the importer.12. The levy of, and exemption from customs duties is traceable to chapter V of Customs Act, 1962 Section 12 of the Customs Act provides for levy of Customs duty at such rates as may be specified … smuggled silk yarn seized should not be demanded from Shri. Ashok Kumar Shroff under Section 28(1) read with Section 28AB of the Customs Act, 1962,v) the customs duty of Rs. 27,13,548/- is liable to be paid along with

Commissioner of Customs, Mumbai Vs. Bureau Veritas and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976; Customs Act, 1962 - Sections 14(1), 14(1A), 28AB, 111, 112, 113 and 130E; Customs Valuation Determination of Price of Imported Goods Rules, 1988 - Rules 3, 4, 4(1), 4(2) and 5 to 8

Reported in : 2005(98)ECC834; 2005(181)ELT3(SC); JT2005(2)SC348; (2005)3SCC265

Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 to which the provisions of the Customs Act, 1962 (hereinafter referred to as 'the Act') have been made applicable. In April 2000, the rig was required by … of duty he directed appropriation of Rs. 10 crores against the same. Payment of interest @ 24% under Section 28AB of the Act was demanded from July 2000. Penalty of Rs. 29,45,19,057 was imposed and separate penalties under

Flora Wall Coverings Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2003)(89)ECC677

said regulations; (vi) The interest on the duty as at (i) as applicable should not be demanded under Section 28AB of the Customs Act, 1962; and (vii) Penalty should not be imposed on them under Section 114A of … for violation of the provisions of Customs Notification 13/81 dtd. 9.2.81 and provisions of Section 65 of the Customs Act, 1962; (ii) The duty of Rs. 4,30,300 paid by them under TR6 challan d td. 2.12.97 should not be

Pratibha Syntext Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28AB and 111

Reported in : 2003(4)ALLMR25; 2004(1)BomCR92; 2003(157)ELT141(Bom)

breach, became part and parcel of the conditions of the exemption notification issued under Section 25 of the Customs Act, 1962. Since, there was breach of the terms of the Exemption Notification, the customs authorities were entitled to recover … before the order dated 31-3-2000 passed by the respondent No. 4. In his submission, even the provisions of Section 28AB of the said Act are also not applicable as the same was brought on the statute w.e.f. 28-9-1998,

Commr. of Customs (Preventive) Vs. Aafloat Textiles (i) Pvt. Ltd. and ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(1), 28AB, 111 and 114A; Contract Act, 1872 - Sections 17

Reported in : 2009(235)ELT587(SC); JT2009(5)SC276; 2009(4)SCALE94; (2009)11SCC18

(Formerly known as M/s Akai Impex Ltd.) under Section 28 alongwith appropriate interest under Section 28AB of the Customs Act, 1962 (in short the 'Act'). The benefit of exemption in terms of Notification No. 117/94-Cus. Dated 27.4.1997 was denied

Sravani Impex Pvt. Ltd. Rep. by Its Director, M. Ranga Rao and anr. Vs ...

Court : Andhra Pradesh

Subject : Commercial

Acts : Foreign Trade (Development and Regulation) Act, 1992 - Sections 2, 3, 3(2), 3(3), 5, 6, 6(1), 9(2), 9(4), 11, 11(2), 11(5) and 12; Customs Act, 1962 - Sections 2(16), 2(19), 2(22), 2(33), 2(37), 2(41), 11, 11(1), 14, 14(1), 14(2), 25, 25(1), 28, 28(1), 28(1A), 28(2), 28AB, 50, 50(2), 51, 111, 112, 113, 114, 114A, 120 and 135; Narcotic Drugs and Psychotropic Substances Act; Foreign Exchange Regulation Act - Sections 18; Customs Tariff Act, 1975; Foreign Exchange Management Act, 1999 - Sections 7(1); Foreign Trade Rules, 1993 - Rule 2; Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 - Regulation 3(1)

Reported in : 2009(6)ALT749

shall be deemed to be goods the export of which has been prohibited under Section 11 of the Customs Act, 1962. Section 2(33) of the Customs Act defines 'prohibited goods' to mean any goods, the import or export of which … M/s VPL, should not be recovered under Section 28(1) of the Customs Act, 1962 along with interest under Section 28AB;4. Penalty under Section 114-A of the Customs Act, 1962 should not be imposed on M/s VPL;5. Penalty under

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

Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 18, 28, 28AB, 28(1), 28(2), 28(3), 72(1), 108, 111, 112, 114, 114A, 130E, 135, 135A, 140 and 143(3); Finance Act, 2000

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

aforesaid Customs Notification and, consequently, appear to have rendered themselves liable for confiscation under Section 111(o) of the Customs Act, 1962.6. It, therefore, prima facie indicates that the respondent did or omitted to do an act which act or … duty in full or in part as may be accepted by him, and the interest payable thereon under Section 28AB and penalty equal to twenty-five per cent. of the duty specified in the notice or the duty so

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

confirmed the demand of customs duty of Rs. 68,78,106/-, besides penalty and interest under Section 28AB of the Customs Act, 1962 (for short 'the Act'). 3. Aggrieved, the appellant preferred an appeal to the erstwhile Customs, Excise and Gold