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Commissioner of Customs (imports) Vs. Patvolk (Division of Forbes Goka ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(13), 2(31), 28, 30, 32, 34, 42, 111, 112, 116, 148, 148(1) and 148(2)

Reported in : 2006(202)ELT411(Bom)

view, the Tribunal manifestly erred in holding so. The Tribunal failed to consider the two relevant sections viz. Section 30 and Section 148 of the Customs Act, 1962 and also overlooked and ignored the material facts, particularly the … which was legal and well within the period of six months as prescribed under Section 28 of the Customs Act, 1962, ought to have been issued by the Commissioner instead of Assistant Commissioner2. Mr.A.S.Rao, counsel for the revenue submits

Agrim Sampada Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(26), 30(3), 46 and 110 (2)

Reported in : 109(2004)DLT567; 2004(72)DRJ783; 2004(93)ECC434; 2004(186)ELT15(Del)

Deputy Commissioner on 25.3.2001. The Bill of Entry for clearance of the goods under Section 46 of the Customs Act, 1962 was sought to be filed on 28.3.2001. On the refusal of the respondents to register the Bill of … with the import of zinc ingots from Singapore. The petitioner, a public limited company, placed an order for 300 MTs of special high grade zinc from Allied Deals (S) Pvt. Ltd., Singapore in March 2001. In response

B.D. Goel Vs. Austin M. Gracious and Others

Court : Mumbai

Subject : Land Acquisition

the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short NDPS Act) and under Section 135(A) of the Customs Act, 1962 (for short Customs Act). 2. The facts which give rise and are necessary to decide the present appeal … on 26.3.1993 for the offence punishable under Sections 29, 21 read with 8(c) of NDPS Act and under Section 30 read with Section 23 of NDPS Act and also under Section 135(A) of the Customs Act. The respondent

Gopal Govind Chogale Vs. Assistant Collector of Central Excise and anr ...

Court : Mumbai

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 138B(1); Evidence Act, 1872 - Sections 30; Code of Criminal Procedure (CrPC) , 1978 - Sections 246(1)

Reported in : 1985(2)BomCR499

is discharged. His bail bond stands cancelled. Criminal - confession of co-accused - Section 138 B (1) of Customs Act, 1962, Section 30 of Evidence Act, 1872 and Section 246 (1) of Criminal Procedure Code, 1973 - co-accused is obviously not

Savitru and Company Vs. Government of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 30, 40, 41, 42, 116, 128, 128(1), 128(2) and 131

Reported in : 1984(3)ECC367; 1983(13)ELT900(AP)

and Company on the basis of the undertakings they had executed under Sections 41 and 42 of the Customs Act, 1962. Under Section 42, a person-in-charge of a conveyance which has brought any imported goods shall not cause or … or bags which were not loaded, they were not liable to pay any penalty. They argued that under Section 30, clause (3) of the Customs Act, the import manifest showing the total quantity of Urea bags to be

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

customs duty, as it was available, under Section 76F of the Customs Act, 1962, as it stood earlier. Section 30 of the Special Economic Zones Act, 2005, which is equivalent to Section 76F of the Customs Act, 1962, … customs, being export duties, only on goods exported out of India, in view of the provisions of the Customs Act, 1962, especially, Section 12 of the said Act, such duties were being levied and collected even in respect of

Deechand Sarda Vs. Union of India (Uoi)

Court : Guwahati

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 125(1), 128, 129 and 129(1); Customs (Amendment) Act, 1969 - Sections 111(P); Assam Sales Tax Act, 1947 - Sections 30(1); Assam Finance (Sales Tax) Act, 1956 - Sections 19(1); Constitution of India - Article 226

of Customs and the order dated 7-12-1972 passed by the Government of India in revision application under the Customs Act, 1962.2, The petitioner is a cloth Merchant having his business under the name and style of 'M/s, Sardar & … may deem fit.6. The language of the proviso to Section 129(1) is different from the first proviso to Section 30(1) of the Assam Sales Tax Act, 1947. Similarly the first proviso to Section 19(1) of the Assam Finance

Anantapur Textile Limited Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Companies Act, 1956; ;Customs Act, 1962 - Sections 2(24), 15, 15(1), 16, 30, 31, 31(1) 32, 46, 50 and 68; ;Finance Act, 1986; ;Constitution of India - Article 226

Reported in : 1988(15)ECC280,1988(33)ELT12(Cal)

and Section 15(1)(a) provides that in case of goods entered for home consumption under Section 46 of the Customs Act, 1962, duty would be chargeable at the rate prevailing on the date of the presentation of the Bill of … 2(24) as follows: 'Import manifest' or 'import report' means the manifest or report required to be delivered under Section 30.' And Section 30 provides that the import manifest may be delivered either within twenty four hours after arrival

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … certain cases) Order, 1993, issued under Foreign Trade (Development and Regulation) Act, 1992, r/w. Customs Notification No.171/94, dated 30.09.1994 (as amended), provisions of the Customs Act, 1962, the Commissioner of Customs, Madras-1, the adjudicating authority, has passed

O. Konavalov Vs. Commander, Coast Guard Region and ors.

Court : Supreme Court of India

Subject : ServiceCustoms

Acts : Merchant Shipping Act, 1958 - Sections 3(15), 125, 138, 139, 140, 141, 144, 145, 445 and 529; Customs Act, 1962 - Sections 30, 110, 112, 115, 115(2) and 126; Constitution of India - Articles 4 and 21; Contract Act - Sections 172, 173 and 176; Merchant Shipping (Amendment) Act, 1970 - Sections 16(1); Maritime Regulations

Reported in : 2006(2)CTC672; 2006(197)ELT3(SC); JT2006(3)SC567; 2006(3)SCALE398; (2006)4SCC620

why the vessel had entered the Indian territorial waters without proper filing of import general manifest required under Section 30 of the Customs Act, 1962. As no reply was received, the cargo was absolutely confiscated for contravening the … cargo cannot be confiscated and penalty should not be imposed on the persons under Section 112(a) of the Customs Act, 1962. The counsel for the crew sent a reply mentioning the non-involvement of the crew in dealing with any