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indo-swiss Synthetic Gem Mfg. Co. Ltd. Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 2, 3, 26, 27, 27(1), (2), (3), 28, 28C, 28D, 74 and 75

Reported in : 1992(40)ECC31; 1992(59)ELT345(Mad)

for refund as they were bound by the period of limitation provided therefor under Section 27(1) of the Customs Act, 1962. The Supreme Court, while granting leave to withdraw the appeal filed by the Appellant therein, made it clear … even prior to the commencement of the Amending Act. Hence, it may be considered that the provision like Section 28C cannot be made applicable with reference to the imports that were made before the commencement of the Act.

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 … and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on

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,

United Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...

Court : Mumbai

Subject : Customs

Acts : 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

Reported in : 2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)

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 … and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 28C as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on

Commissioner of Customs Vs. Agrotech Foods Ltd.

Court : Karnataka

Subject : Customs

Acts : Central Excise Act - Sections 11B; Customs Act, 1962 - Sections 15(1), 18, 18(2), 25(2), 27, 27(2), 28 and 28C; Central Excise and Customs Laws (Amendment) Act, 1991

Reported in : 2010(249)ELT348(Kar)

27 of the Customs Act are applicable to the case of provisional assessment under Section 18 of the Customs Act, 1962?3. Brief facts leading to the filing of this appeal by the revenue are that respondent herein imported 2984.420 … and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 28C as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on

Aman Medical Products Ltd. Vs. Commissioner of Customs

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27(1), 27(2) and 28C; Central Excise and Customs Laws (Amendment) Act, 1991

Reported in : 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 … and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 28C) as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on

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 … of Customs duty shall be accompanied by such documentary or other evidence (including the documents referred to in Section 28C) as the applicant may furnish to establish that the amount of duty in relation to which such refund

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 … by the very same amending Act, their Lordships of Madras High Court held as under :-'...The provisions like Section 28C cannot be made applicable with reference to the imports that were made before the commencement of the Act,

Picasso Exports Vs. Commissioner of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(173)ELT214Tri(Mum.)bai

invoices do not show the element of duty separately in accordance with the provision of Section 28D of Customs Act, 1962. "Further held that as per the provision of Section 28c of Customs Act, 1962 the sales invoices should

Micromax Informatics Limited vs.union of India & Ors.

Court : Delhi

Subject : Land Acquisition

Circular No.06/2008-Cus. dated 28th April, 2008 as ultra vires and contrary to provisions of Section 27A of the Customs Act, 1962. The petitioner has also prayed for quashing of the order No.VIII (20)/ICD/TKD/Refund/6dated 3rd August, 2017, to the extent … under sub-section (1) shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest, in relation to which