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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 … person-in-charge of the conveyance has satisfied the proper Officer that no penalty may be levied upon him under Section 40 has been secured by such guarantee or deposit of such amount as the proper officer may direct, Messrs.

incheck Tyres Ltd. Vs. Assistant Collector of Customs for Refund Secti ...

Court : Kolkata

Subject : Limitation

Acts : Customs Act, 1962 - Sections 18, 26, 27, 27(1) and 27(4); ;Sea Customs Act, 1878 - Section 40; ;Constitution of India - Article 226; ;Indian Custom Tariff Act

Reported in : 1986(9)ECC381,1986LC141(Calcutta),1987(27)ELT614(Cal)

the Constitution challenging the orders passed by the said authorities in the proceedings under Section 27 of the Customs Act, 1962. As already stated the learned trial Judge has been pleased to discharge the rule.4. Before us the respondents … the present case. First, the said proceeding before the Supreme Court arose out of an application made under Section 40 of the Sea Customs Act, 1878 provisions of which were not identical with those of Section 27 of

Adani Exports Ltd. and anr. Vs. Maharashtra State Electricity Board an ...

Court : Mumbai

Subject : Commercial

Acts : Customs Act, 1962 - Sections 28, 104, 104(1), 108(3), 111, 112, 122, 124, 127B(1), 127C(1), 127D, 127H, 132, 133, 134, 135 and 137; Constitution of India - Articles 20(2), 20(3), 22(1) and 226; Sea Customs Act, 1878 - Sections 167, 167(8) and 171A; Foreign Exchange Regulation Act, 1947 - Sections 23, 23(1A), 23B, 35, 35(1), 35(2) and 35(3); Code of Criminal Procedure (CrPC) - Sections 167(1), 167(2), 173, 173(2), 190(1) and 273; Indian Penal Code (IPC) - Sections 40, 120B and 211; Defence of India Rules - Rule 131B; Evidence Act - Sections 25; Gold (Control) Act - Sections 63(3); Code of Civil Procedure (CPC) - Sections 132; Contempt of Courts Act

Reported in : 2003(5)BomCR743; 2003(4)MhLj391

Hussain v. State of Bombay (supra) the matter arose underthe Sea Customs Act, 1878, which is similar to Customs Act 1962. The questionbefore the Supreme Court was whether by reason of the proceedings taken by theSea Customs authorities the … used in Section 211 of theIndian Penal Code. The court held that under the definition of offence in Section 40 the word offence in Section 211 means an offence punishable under the Codeor under any special or local

Bengal Ruby Mica Supplies Co. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Reported in : 1994(48)ECC100

Ors., reported in AIR 1973 SC 1300. In that case, the Supreme Court was considering the scope of Section 40 of the Sea Customs Act, 1878 corresponding to Section 27 of the Customs Act, 1962. In that case … question is whether the suit is maintainable in view of the provisions contained in Section 27 of the Customs Act, 1962. Section 27, as it stood at the material time, so far as material for our purpose, is as follows:--Section

Associated Capsules Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1983)LC439DTri(Delhi)

1. Appellants filed a Revision Application before the Government of India under Section 131 of the Customs Act, 1962 (hereinafter called the Act), as it existed before its amendment by the Finance Act, 1980 (No. 2 of … duty under protest.Patel India (Pvt.) Ltd. v. Union of India-A.I.R. 1973 S.C. 1300 is a case relating to Section 40 of the Sea Customs Act, 1878 which was, to some extent, analogous to the present Section 27 of

N. Pandia Nadar and Sons Vs. Union of India (Uoi) and anr.

Court : Chennai

Subject : Customs

Reported in : 1993(44)ECC210

duty and tariff valuation for imported goods have to be determined in accordance with Section 15(1) of the Customs Act, 1962 and as per Section 15(1)(a) the rate and valuation is the rate and valuation in force on the … payment of customs duty under customs notification No. 129/76 dated 2.8.1976. Subsequently, it appears that customs notification No. 40/87 was issued which rescinded the earlier notification dated 2.8.1976 and imposed customs duty at 25% ad valorem on

Khardah Company Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 36; ;Sea Customs Act, 1878 - Section 40; ;Indian Tariff Act; ;Customs Act, 1962 - Section 27(1); ;Constitution of India - Articles 133(1), 226 and 227; ;Central Excise Rules, 1944 - Rules 9 and 11

Reported in : 1983(14)ELT2159(Cal)

aforesaid item No. 39. Having paid such excess duty, the appellant claimed refund under Section 27(1) of the Customs Act, 1962. Unlike Rule 11 now under consideration, Section 27(1) thereunder consideration is wide in its terms as it refers … similar excesses realised from them on the subsequent imports. Such claim was refused and reliance being placed on Section 40 of the Sea Customs Act, 1878, which is a provision parallel to Rule 11 of the Rule now

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

(2) of section 37, Chapter III which contains sections 9 - 15, deals with the Amendment to the Customs Act, 1962. Section 9 inserts clause 21 A defining 'fund' after clause 21 in Section 2 of the Customs Act. Section … J.1. A common question regarding the constitutional validity of Central Excise and Customs Laws Amendment Act, 1991 (Act 40 of 1991) (for short 'Amendment Act') arises in these Writ Petitions, therefore they were heard together and are

Collector of Customs and Excise, CochIn and ors. Vs. A.S. Bava

Court : Supreme Court of India

Subject : Customs

Acts : Constitution of India - Article 226; Central Excise Rules, 1944 - Rule 40; Customs Act, 1962 - Sections 129; Central Excise Act, 1944 - Sections 12 and 36

Reported in : AIR1968SC13; 1973LC18(SC); 1978(2)ELT333(SC); 1967(0)KLT935(SC); [1968]1SCR82

Excise and Salt act 1944, hereinafter referred to as the Excise Act, declaring that s. 129 of the Customs Act, 1962, relating to matters specified therein shall be applicable in regard to like matters in respect of the duties … the Assistant Collector of Customs demanded the payment of duty under Rule 40 of the Central Excise and Salt Rules, 1944. The petitioner filed appeals … question of jurisdiction. 6. To appreciate the third point, it is necessary to extract the relevant statutory provisions. Section 12 of the Excise Act authorises the Central Government to apply provisions of the Sea Customs Act, 1878,

Asmita Agarwal Vs. the Enforcement Directorate and ors.

Court : Delhi

Subject : Criminal

Acts : Foreign Exchange Regulation Act, 1973 - Sections 40 and 167; Customs Act, 1962 - Sections 107, 108 and 110; Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 4, 4(2), 5, 26(B) and 160; Constitution of India - Articles 21 and 226

Reported in : 2002CriLJ819; 95(2002)DLT468; 2002(61)DRJ339

no right to have his lawyer present during Questioning by Officers under Section 107, 108 and 110 of Customs Act, 1962 and other similar statutes. Such person not equitable with an accused in a criminal case. The argument of … influence. According to petitioner, respondent No. 3 got a notice issued against her on 8th May, 1997 under Section 40 of the FERA thereby implicating her in some false case. In a divorce petitioner, she had made clear