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Devpal Dhir Vs. B.V. Kumar and Another

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15(1), 17(1), 17(2), 30(1), 31(1) and 46(1)

Reported in : 1989(19)ECC214; 1987(32)ELT459(Bom)

1977. Though import general manifest was filed on June 16, 1977 as contemplated under Section 30(1) of the Customs Act, 1962, entry inwards was granted to the vessel by the Customs authorities under Section 31(1) of the Customs Act

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … unloaded only at the approved place and under the supervision of the Customs Officer as laid down in Section 31 to 34 of the Customs Act. Section 29 prohibits the person-in-charge of a vessel or aircraft entering India

Associated Forest Products (P) Ltd. Vs. Asstt. Collr. of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; ;Home Consumption Act - Section 46(1); ;Indian Tariff Act, 1934 - Section 2A; ;Customs Tariff Act, 1975 - Section 3; ;Constitution of India - Article 14

Reported in : 1992(59)ELT264(Cal)

the date of importation is not relevant. What is relevant is as provided under Section 15 of the Customs Act, 1962. Section 15 fixes (i) the date and (ii) the rate from and at which the duty is to be … 17-3-1985 respectively.3. On 3rd October, 1986, import manifest was delivered by the Steamer Agent to the Customs-Authorities under Section 31(2) of the Customs Act, 1962 (hereinafter referred to as the Act). According to the petitioner, order was given

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 … import can be had from some of the Sections. Specific reference in this connection may be made to Section 31, which is as hereunder :'(1) The master of a vessel shall not permit the unloading of any imported

The Commander Coast Guard Region (East), Fort St. George, Chennai-9 an ... Overruled

Court : Chennai

Subject : Customs

Acts : Merchant Shipping Act, 1958 - Sections 2(42), 3(42), 31, 86 to 117, 115, 125, 146 and 178 to 193; Original side Rules (Madras High Court) - Order 4, Rule 1 - Order 14, Rule 8 - Order 42, Rule 2; Customs Act, 1962 - Sections 129(A)(1), 111, 124, 126, 152, 182 and 184; Sea Customs Act, 1898 - Sections 8(3) and 184; Administration of Justice Act, 1956; Supreme Court Act, 1981 - Sections 21(3); Foreign Exchange Act, 1973 - Sections 23

Reported in : (2001)1MLJ420

known to him that as against the said order, an appeal would lie under Section 129(A)(1) of the Customs Act 1962 to the Special Branch of Customs Excise and Gold Control Appellate Tribunal, New Delhi or southern regional bench … First, we have to consider what exactly the Proceeding would mean. The word 'Proceeding' has been defined in Section 31 of the Merchant Shipping Act, 1958 as 'proceeding in relation to Sections 178 to 193 (inclusive) includes any

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)

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

Deputy Commissioner of Vs. Walker Anjaria and Sons (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56ITD151(Ahd.)

and November 1974. (C) Thereafter the Superintendent of Customs, Jamnagar issued notices/demand notices under Section 28 of the Customs Act, 1962 on 26-4-1975 requiring the assessee to repay back in full the amount of duty refunded to the assessee. … in the relevant assessment year 1986-87 under consideration. The previous year relevant to assessment year 1986-87 ended on 31-8-1985. (M) The Assessing Officer held ,that since the proceedings initiated under Section 130 of the Customs Act, 1962

Nepal Knitting and Weaving Mills Pvt. Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Import Trade Control Hand Book Rules, 1969; Indian Tarriff Act, 1934 - Sections 2A(2); Additional Duty Rules, 1969; Constitution of India - Articles 14, 19, 31, 232 and 253; Imports and Exports (Control) Act, 1947 - Sections 3; Customs Act, 1962 - Sections 2(33), 46, 47 and 124

Reported in : 9(1973)DLT168

relevant procedure for the clearance of imported goods is laid down in sections 46 and 47 of the Customs Act, 1962 The importer has to present a bill of entry for home consumption under section 46. Under section 47, … India'. They say that 'the action of the Government of India is vocative of Articles 14, 19 and 31 of the Constitution of India '. (7) The question for decision, thereforee, is whether the petitioners were entitled

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1990)(27)ECC304

rolls of cinematographic colour film (un-exposed) positive imported by the appellants under Section 111(d) & (m) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947 levying a fine of Rs. 5 … explaining the charges against them gave them a personal hearing and adjudicated the case by an order dated 31-1-1989 in which he dropped the proceedings against the appellants with reference to the charges of misdeclaration and contravention

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

availed.6. The Custom authorities have placed on record the statutory provisions as envisaged under Section 25 of the Customs Act, 1962 regarding power to grant exemption from duty and the scope of Section 57A of the Central Excise Rules, … into hundreds of crore contrary to the statutory provisions, for which investigation and penal action is on. On 31-1-1995 a comprehensive public notice was issued by the Customs Authority, Bombay, in which it was stated inter alia