Advanced Search Results

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 … mentioned;(g) any dutiable or prohibited goods which are unloaded from a conveyance in contravention of the provisions of Section 32, other than goods inadvertently unloaded but included in the record kept under Sub-section (2) of Section 45;(h) any

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, … of this Act and to the requirements of the Customs Act, S. 32 of the Revised Statutes as amended there shall be levied, collected and … additional, as against being partially exempt from such duty ?4. Whether the countervailing or additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was

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 … merchant vessels, containing an account of the cargo, with other particulars, for facility of the Customs Officers'.24. And Section 32 of the Act lays down that imported goods should not be unloaded unless mentioned in the import manifest

Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

enactments. The levy is made, assessed and collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest … Section 2A of the Indian Tariff Act. Exemption in respect of auxiliary duty of customs leviable under Section 32(1) of the Finance Act was granted by the second notification. These notifications have been produced as Ext. P2

Paper Products Limited Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 27, 27(1), 27(4) and 131; Constitution of India - Articles 32 and 226

Reported in : 1981(8)ELT538(Bom)

filing applications. It appears that some of the applications which were in time under section 27 of the Customs Act, 1962 were granted and 50% of duty was refunded. It is also the case of the petitioners that in … without jurisdiction, or principles of natural justice are violated, a right to move the Supreme Court under Article 32 of the Constitution for enforcement of fundamental right exists. Since the order clearly affects property of a citizen

Living Media India Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Provisions of the Interest Act, 1978 - Sections 27A; Constitution of India - Articles 19(1) and 32

Reported in : AIR1999SC3461; 1998(62)ECC601; 1998(104)ELT3(SC); JT1998(7)SC292; 1998(5)SCALE685; (1998)7SCC668; [1998]Supp2SCR436

However, there will be no order as to costs. Custom - excess duty - Section 25 (1) of Customs Act, 1962, Section 27A of Provisions of the Interest Act, 1978 and Article 19 (1) and 32 of Constitution of India

All India Glass Manufacturers

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Section 130-E, 22, 14, 12, 46, 17

Reported in : AIR1992SC705; (1992)94BOMLR887; 1991LC161(SC); 1991(55)ELT5(SC); JT1991(3)SC401; 1991(2)SCALE317; (1991)4SCC357; [1991]3SCR513

alleged inferior nature of goods was discovered after clearance.4. This appeal is filed under Section 130-E of the Customs Act, 1962 against the order of the Tribunal dated October 26, 1989.5. The question involved in the present appeal is … from Mombasa, Kenya on December 28, 1981. The goods were cleared on payment of customs duty of Rs 32,15,904.21 from Bombay. The appellant on distribution of the goods to various members of the Federation, received complaints that

Shri Ramakrishna Mills Ltd. and ors. Vs. Assistant Collector of Custom ...

Court : Kerala

Subject : Customs

Reported in : 1988(18)ECC75

enactments. The levy is made, assessed and, collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest … Section 2A of the Indian Tariff Act. Exemption in respect of auxiliary duty of customs leviable under Section 32(1) of the Finance Act was granted by the second notification. These notifications have been produced as Ext. P2

Ms.Unik Traders Vs. the Commissioner of Customs.

Court : Chennai

Subject : Food Adulteration

Acts : Prevention of Food Adulteration Rules, 1955 - Rule 32(c), 64(B); Prevention of Food Adulteration Act, 1954 - Section 2(v), 5, 4; Customs Act, 1962 - Section 17, 110(a), 124, 17(1), 46; Food Safety and Standard Act, 2006 - Rules, 11

the imported goods were edible food additives, first check appraisement was resorted to under Section 17 of the Customs Act, 1962 and there is no violation on the part of the Assessing Group.(ii) In the meanwhile, Officers of DRI, … and the packings did not have the name and address of the manufacturer and Importer, which violated Rule 32(c) of the Prevention of Food Adulteration Rules, 1955 (in short 'Rules) and therefore, prohibited for imports under Section

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 … and there was no fraudulent intention then the import manifest be permitted to be amended or supplemented. 11. Section 32 debars unloading of the imported goods unless they are specified in the import manifest. 12. As per Section