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Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

Revenue, hereinafter referred to as the 'reversionary authority', in petitioner's revision petition filed under Section 129-DD of the Customs Act, 1962, is under challenge in this writ petition. By the impugned order, the reversionary authority has declined to interfere … Customs (FTT), New Delhi, imposing a penalty of Rs.2,07,840/- under Section 35A(1) {clarified in the impugned order as Section 38(3)} of the Finance Act, 1979 (as amended){for short the Act} read with Rule 4 of the Foreign Travel

Prakash Cotton Mills Pvt. Ltd. Vs. B.N. Rangwani

Court : Mumbai

Subject : Customs

Reported in : (1971)73BOMLR200

Sea Customs Act, 1878, should be read as reference to Sections 105(1) and 110(1) and (3) of the Customs Act, 1962. Section 8(1) of the General Clauses Act reads as follows :8. (1) Where this Act, or any Central Act … 178 of the Sea Customs Act, 1878, were made applicable with certain modifications to the Excise Act. Under Section 38 of the Excise Act, the said Notification has effect as if enacted in the Excise Act. Consequently, these

Gangadhar Narsingdas Agarwal Vs. P.S. Thrivikraman and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(16), 2(34), 16, 16(1), 28, 39, 50 and 51; Indian Tariff Act, 1934 - Sections 4-A; Sea Customs Act, 1878 - Sections 38, 61 and 137; Constitution of India - Article 226

Reported in : AIR1973SC350; 1983(13)ELT1491(SC); (1972)3SCC475; [1972]3SCR874

the Act.19. Section 38 of the Sea Customs Act. 1878 was the counter-part of Section 16 of the Customs Act, 1962. Section 61 of the Sea Customs Act, 1878 was the counter-part of Section 39 of the Customs Act, 1962.

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

21 of the SEZ Rules, 2006, it was also clarified that the provisions of Section 12 of the Customs Act, 1962 were inapplicable for the purpose of levying export duty for the aforesaid movement of goods, as such movement … v. K. Gopalakrishna Shenoy : [1987] 3 SCC 655, wherein it is held that the deeming provision in Section 38(1) of the Motor Vehicles Act cannot be extended to Section 3(1) and the Explanation thereto of the Taxation

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11-I, 11J, 11K, 11L, 111, 113, 113(L), 134 and 135

Reported in : (1974)76BOMLR788

of the Customs Act of 1962. By Ministry of Finance Notification G.S.R. 38 dated 3-1-1969 the Central Government had declared, inter alia, that the inland … of Customs, had filed a complaint charging the accused with the commission of an offence under of the Customs Act, 1962. 2. The complaint disclosed the following facts :- In pursuance of certain information the Customs and Central Excise … illegal transport and storage of the said silver in the said godown in contravention of the provisions of Sections, and L of the Customs Act, 1962. This was done with a view to facilitate the export of

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 … the view that extract from the said judgment, would be relevant for this case also, with changes, mutatis-mutandis, 38. Before adverting to the rival contentions of both parties, it is relevant to have a cursory look at

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2000)(69)ECC109

TCs and therefore, he ordered confiscation of Rs. 23 lakhs under the provisions of Section 121 of the Customs Act, 1962 and ordered Wall Street Finance Ltd., the appellant to pay the said amount forthwith. He also ordered confiscation … money deposited...."Dakin v. Bayley (1933) 290 US 143, Blaky v. Brinson, United States v. Butterworth (1925) 267 US 387, Engel v. Milky (1911) 219 US 128, Burton v. United States (1905) 96 US 283; Leather Manufacturers National

Lucky Star International Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3(1) and 5(1)A; Customs Act, 1962 - Sections 2(27); Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 - Sections 3 and 3(1)

Reported in : 2001(78)ECC691; 2001(134)ELT26(Guj); (2000)4GLR412

of duties in terms of EXIM Policy and the provisions of the Central Excise Act, 1944 and the Customs Act, 1962. The goods manufactured in 100% Export Oriented Units (EOUs) or those manufactured in the Export Processing Zone (EPZ) … liable to duties of excise equivalent to the aggregate of duties of customs, which would be leviable under Section 12 of the Customs Act, 1962 or any other law applicable. Petitioners are paying duties in respect of … against the respondents challenging the legality and validity of the Circular No. 38/2000-Cus. dated 10th May, 2000 issued by the Government of India.3. Short facts

Motiram Tola Ram and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(11)ECC8

Nankani further submitted that though dutiability of customs on goods imported is by virtue of Section 12 of Customs Act, 1962, levy of additional duty equal to excise duty is in terms of Section 3 of Customs Tariff Act, … in Century Enka's case (1982 ELT 64). He submitted that Century Enka's case was concerned with notification No. 38/73, dated 1-3-1973. This notification, inter alia, exempted polyamide chips from the payment of excise duty on condition that

iran National Airlines Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Finance Act, 1979 - Sections 35 and 38(3); Customs Act, 1962 - Sections 129DD; Foreign Travel Tax (Amendments) Rules, 1979 - Rule 10A(1); Foreign Travel Tax (Amendments) Rules, 1994

Reported in : 2006(202)ELT588(Bom)

The petitioner then carried the matter to the Government of India in revision under Section 129DD of the Customs Act, 1962. The said revision application was dismissed by the order dated 22nd November, 2005. Hence, this petition.13. That the … - - - -10. Aug.96 10-10-96 10 353/8-10-96 279900 8 1227/- - - - -11. Sept.96 7-11-96 8 38/2-11-96 231900 3 381/- - - - -12. Nov.96 1-1-97 2 30/1-1-97 303600 2 333/- - - - -13.