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Commissioner of Income-tax Vs. N.M. Parthasarathy
Chennai
Apr-29-1994
Direct Taxation
Income Tax Act, 1961 - Sections 37 and 37(1); Customs Act, 1962 - Sections 111 and 125; Imports and Exports (Control) Act, 1947 - Sections 3
(1995)125CTR(Mad)174; [1995]212ITR105(Mad)
the customs authorities noticed that there was no valid licence covering the consignment and the provisions of the Customs Act, 1962, have been violated. Even though he pleaded before the Collector of Customs that he obtained sufficient clarification from … wholly an exclusively laid out for the purpose of the business of the assessee within the meaning of section 37(1) of the Income-tax Act and the fine paid by the assessee was not an allowable deduction under that
Tag this Judgment! AI Brief & AskLiberty India Vs. Commissioner of Income Tax
Supreme Court of India
Aug-31-2009
Direct Taxation
Income-tax Act, 1961 - Sections 28, 33B, 80AB, 80HH, 80I, 80IA, 80IA(4), 80IA(5), (7) to (12), 80IB, 80IB(1), 80IB(2), 80IB(3) to (11A), 80IB(13) and 260A; Central Excise Act, 1944 - Sections 37 and 37(2); Customs Act, 1962 - Sections 75 and 75(2); Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; Foreign Trade (Development and Regulation) Act, 1992 - Sections 5
2009AIRSCW6721; (2009)225CTR(SC)233; 2009(169)LC1(SC); 2009(241)ELT326(SC); [2009]317ITR218(SC); JT2009(11)SC571; 2009(12)SCALE61; (2009)9SCC328; [2009]183TAXMAN349(SC); 2009(8)LC3913(SC)
paid stood refunded under Section 37(2)(xvia) of the Central Excise Act, 1944 and under Section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.8. On the nature of DEPB it
Tag this Judgment! AI Brief & AskApar Private Ltd. and Others Vs. Union of India and Others Overruled
Mumbai
Oct-17-1985
Customs
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
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, … Scheme of the Act to see at what point of time they acquire that character of 'imported goods'. Section 37 empowers the proper officer to board any conveyance carrying 'imported goods', that is, even when the conveyance is
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British Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...
Karnataka
Aug-03-1983
Customs
Customs Act, 1962 - Sections 3, 12, 14, 18, 37(1), 37(2), 105, 105(1), 105(2), 106, 110, 124 and 136(2); Central Excise Rules, 1944 - Rule 201; Constitution of India - Article 226
1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)
of Criminal Procedure. 15. Section 12 of the Act empowers Central Government to apply the provisions of the Customs Act, 1962 (Central Act No. 52 of 1962) (hereinafter referred to as the Customs Act) in respect of duties imposed … in their order, it is convenient to notice the statutory provisions dealing with searches and seizures. 13. Section 37(1) of the Act in general authorises the Central Government to make rules to carry out the purpose of
Tag this Judgment! AI Brief & AskChemicals and Fibres of India Limited Vs. Union of India
Delhi
May-19-1980
Customs
Customs Act, 1962 - Sections 12(1), 25, 74, 75, 75(1) and 75(2); Central Excise Act, 1944 - Sections 37
1984(16)ELT113(Del)
12-4-1978. It was thereafter that the present writ petition has been filed. 4. Under Section 12(1) of the Customs Act, 1962, Customs shall be levied at such rates on goods imported into or exported out of India. In order … (1) and, in particular, such rules may provide - ...... ...... ...... ..... ..... ..... ..... ..... Similarly, Section 37 of the Central Excises and Salt Act provides for framing of the rules. In case of goods which
Tag this Judgment! AI Brief & AskSurinder Singh Vs. Union of India (Uoi) and ors.
Delhi
Nov-18-2006
Customs
Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226
2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)
both the customs and excise components and were relatable to Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises Act, 1944 respectively. thereforee, even the customs component could not be recovered and was … was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where foreign exchange has not
Tag this Judgment! AI Brief & AskNavjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.
Gujarat
Aug-19-1981
Excise
Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975
1982(10)ELT155(Guj)
4/- per Kg. for viscose staple fibre and Rs. 85/- per Kg. for non-cellulosic fibre. 4. Under the Customs Act, 1962 import duty on articles imported into India can be levied and the rate at which the customs duty … relevant notifications. 18. Under the Central Excise and Salt Act, 1944 power to make rules is conferred by Section 37 of the Act. Section 37(1) provides that the Central Government may make rules to carry into effact the
Tag this Judgment! AI Brief & AskKwality Dyes and Chemicals Vs. Collector of Central Excise and Customs ...
Chennai
Dec-16-1985
Customs
Central Excises Act, 1944; ;Customs Act, 1962 - Sections 105, 110, 118, 119, 120, 121, 124, 129 and 142(2); Central Excise Rules, 1944 - Rules 2, 37, 49, 52, 53, 173G, 173Q, 200, 201 and 226
1986(24)ELT238(Mad)
118, Sections 119, 120, 121, 124, 129 and clause (b) of Sub-section (1) of Section 142 of the Customs Act, 1962 (52 of 1962) relating to matters specified therein, shall be applicable in regard to like matters in respect … seizure is permitted by the combined effect of all the rules, viz., 173(g), 226, 202, 118(a), 197, 173(a), 37(4), 49, 52 and 53. In particular, emphasis is made on the combined effect of rules 173Q and 37(4)
Tag this Judgment! AI Brief & AskChemicals and Fibres of India Ltd. Vs. Union of India (Uoi)
Supreme Court of India
Feb-11-1991
Customs
Customs Act, 1962 - Sections 75 and 75(2); Customs and Central Excise Duties Drawback Rules, 1971 - Rules 3, 6 and 7; Central Excise Act, 1944 - Sections 27
1991(32)ECC299; 1991LC439(SC); 1991(54)ELT3(SC); JT1991(1)SC405; 1991(1)SCALE165; (1991)2SCC10; [1991]1SCR288; 1991(1)LC700(SC)
charge to the assessees. The answer to the question revolves around the interpretation of Section 75 of the Customs Act, 1962 read with the Customs and Central Excise Duty Draw Back Rules, 1971.2. Section 75 of the Customs Act, … class or description either by manufacturers generally or by any particular manufacturer; There is a similar provision in Section 37 of the Central Excises & Salt Act, 1944 enabling grant of draw back of the excise duty paid
Tag this Judgment! AI Brief & AskR.K. Pariyar Vs. International Airport Authority of India and ors.
Delhi
Nov-19-1991
Customs
Customs Act, 1962 - Sections 8 and 117; International Airport Authority Act, 1971 - Sections 37(1); Madras Port Trust Act, 1905; Bombay Port Trust Act, 1879
46(1992)DLT646; 1992(40)ECC61; 1992LC321(Delhi); 1993(63)ELT411(Del)
K.L.M. Royal Dutch Airlines flight on 11 July, 1987. The customs authorities acting under the provisions of the Customs Act, 1962, effected seizure of the consignment on 14 July, 1987 and prepared a panchnama on a belief that importation … 1987 and prepared a panchnama on a belief that importation was improper and goods liable to confiscation under section 117 of the Act, The goods were warehoused with the first respondent whose warehouse had been declared as … airports whereat international air transport services were operated. By virute of section 37(1) of that Act, the first respondent with the approval of the Central
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