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Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B

Reported in : 2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)

that the amount erroneously refunded could not be recovered by filing an appeal under Section 129D of the Customs Act, 1962 unless a demand notice was issued under Section 28(1) be correct in law, when the Supreme Court in … in which the differential duty has been shown as duty recoverable from the Customs Department. The legal presumption (Section 28D of the Act) relied on has thus been rebutted with the above materials which can well be regarded

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,

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

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 … granted, the refund goes to the Consumer Welfare Fund and not to the applicant. This is because under Section 28D there is a presumption that every person who has paid duty on any goods has passed on the

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court : Chennai

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226

Reported in : 1995(52)ECC53; 2003(162)ELT121(Mad)

transferred to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'CEGAT') constituted on 11-10-1982 under the Customs Act, 1962 (Act No. 52 of 1962 for short 'Act').6. The Tribunal, by its judgment dated 5-1-1983 in Appeal No. … buyer. Clauses (a), (b) and (c) of the proviso to Section 27(2) and the presumption laid down under Section 28D make this very clear.20. In the present case the imported copper scrap has not been sold by the

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 … buyer. Clauses (a), (b) and (c) of the proviso to Section 27(2) and the presumption laid down under Section 28D make this very clear'. [para 19] 'In the present case the imported copper scrap has not been sold

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

(2) of section 37, Chapter III which contains sections 9 - 15, deals with the Amendment to the Customs Act, 1962. Section 9 inserts clause 21 A defining 'fund' after clause 21 in Section 2 of the Customs Act. Section … claim refund of duty have already been pointed out above. 20. Section 12B of the Excise Act and Section 28D of the Customs Act raise a rebuttable presumption of fact to the effect that the incidence of duty

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

Bhawani Flour Mills Ltd. Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(109)ECC16

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

Wool Worth (India) Ltd. Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

incidence of duty under claim to the buyers of the goods in terms of Section 28D of the Customs Act, 1962. By perusal of report it is clear that he appellant could not able to discharge the burden that