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The Commissioner of Customs (import) Vs. Amrit Banaspati Co. Ltd.

Court : Mumbai

Subject : Customs

Acts : Customs Tariff (Determination of Orig of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000; Prevention of Food Adulteration Act, 1954 - Sections 2, 5, 6, 11, 18 and 41(2); Prevention of Food Adulteration Rules, 1954; Prevention of Food Adulteration Rules, 1955; Customs Tariff Act, 1975 - Sections 5(1); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5; Customs Act, 1962 - Sections 2, 2(33), 111, 112, 125 and 143; Sea Customs Act, 1878 - Sections 5, 16 and 18; Trade and Merchandise Marks Act; Drugs and Cosmetics Act, 1940 - Sections 41(1)

Reported in : 2008(1)ALLMR155; 2008(1)BomCR729; (2007)109BOMLR2328; 2007(123)ECC14; 2007(149)LC14(Bombay); 2007(218)ELT336(Bom)

products shall be subject to all the conditions laid down in the 1954 Act.10. Section 2(33) of the Customs Act, 1962 as well as Clauses (1) and (m) of Sections 2(ia) and Sections 5 & 6 of the 1954 … PFA Rules except the melting point test. The prescribed range for the melting point is 31.0 degree to 41.0 degree, whereas the melting point of the sample of the goods imported by the petitioners is found to

Johny Joseph Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3) and 41; Madhya Pradesh General Sales Tax Act, 1958; Customs Act, 1962; Constitution of India - Articles 141, 366 and 366(29A)

Reported in : (2008)13VST64(Ker)

could be subjected to customs duty on their transaction value at the time of their import, under the Customs Act, 1962 and the appellant's contention relying on several decisions relating to levy of sales tax, that in contracts for … by the said order passed by the Tribunal, the assessee is before us in this revision, filed under Section 41 of the Act. The assessee has raised the following questions of law for our consideration and decision ;

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

The Commissioner of Customs (imports) Vs. Pride Foramer

Court : Mumbai

Subject : Customs

Acts : Customs, Act, 1962 - Sections 27(2), 28, 28(2), 28AB, 35H, 111, 112, 114A, 129A, 129B and 130; Income Tax Act, 1961 - Sections 254, 254(1), 254(2) and 256; Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 41; Constitution of India - Article 226

Reported in : 2006(4)BomCR737; 2006(204)ELT381(Bom); 2006[4]STR401

appeal under Section 129A. Rather, miscellaneous application made by M/s.Pride Foramer appears to be an application under Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 which empowers the Tribunal to make … cause as to why(a) the Rig, 'Pride Pennsylvania' value at Rs.1,96,69,50,295/-be not confiscated under Section 111(m) of the Customs, Act, 1962;(b) the differential duty of customs amounting to Rs.52,13,50,125/-be not recovered under proviso to Section 28 of the Customs

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … 135, 135A and 136 of the Customs Act and Section 13 of the Central Excise Act, 1944. 6 Section 41 of the Code delineates circumstances when the police may arrest without a warrant. 7 For short, “Code”. 8

Ranjeet Sanghvi Carrying on Business in the Name and Style of Sanghvi ...

Court : Mumbai

Subject : Customs

Acts : Foreign Trade (Development and Regulation) Act, 1992 - Sections 3 and 108; Customs Act, 1962 - Sections 5, 11, 111 and 112

Reported in : 2009(111)BomLR3162; 2009(168)LC17(Bombay); 2009(241)ELT161(Bom)

and Import Policy for the period 1996-97 and thus, they had violated provisions of Section 111 of the Customs Act, 1962. In the result, they were held guilty under Section 112(a) and Section 112(b) of the Customs Act, 1962. … to be penalised under Section 112 - Appeal dismissed - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. No. 2/1974]. Section 41: [ Swatanter Kumar, CJ, Smt Ranjana Desai & D.B. Bhosale, JJ] Arrest of accused - Held, A Police

Union of India (Uoi) Vs. Padam NaraIn Aggarwal Etc.

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 100 to 110, 132 to 140A; Income Tax Act, 1961 - Sections 80HHC; Code of Criminal Procedure (CrPC) (Amendment) Act, 2005 - Sections 438; Indian Penal Code (IPC), 1860 - Sections 174, 175, 193 and 228; Code of Criminal Procedure (CrPC) - Sections 41 to 44, 46, 204(1), 438, 438(1), 438(2), 438(3), 497A(1), 497A(2); Code of Civil Procedure (CPC) , 1908 - Sections 132; Constitution of India - Article 136

Reported in : AIR2009SC254; 2008(2)ALD(Cri)945; 2008(133)ECC167; 2008(159)LC167(SC); 2008(231)ELT397(SC); RLW2008(4)SC3251; 2008(13)SCALE171

Authorities. The High Court held that since the respondents herein were merely summoned under Section 108 of the Customs Act, 1962 to give their statements in the inquiry, anticipatory bail applications filed by them were pre-mature and were required … officer'.23. Sections 41-44 and 46 of the Code of Criminal Procedure, 1973 deal with arrest of a person. Section 41 empowers a Police Officer to arrest any person without warrant. Section 42 deals with the power of a

JaIn Shudh Vanaspati Limited Vs. S.R. Patankar, Asstt. Collector of Cu ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(18), 2(19), 2(25), 2(33), 2(39), 8, 12, 33, 41, 42, 50, 51, 111 and 113; Customs Act, 1962 - Sections 2(18) and 12

Reported in : 1988(15)ECC180

exhaustively considered the question as to when can the event of importation occurs under the provisions of the Customs Act, 1962. The decision is reported in : 1985(22)ELT644(Bom) Apar Private Ltd. and Others v. Union of India and Others. … proper places in any Customs port or Customs airport or coastal port for loading of goods for export. Section 41 provides that the person incharge of a conveyance carrying export goods shall, before departure from a Customs station,

Sule Kareem Vs. Asstt. Collector of Customs and Another

Court : Mumbai

Subject : CriminalNarcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 8, 21, 29, 41(2), 42, 50, 52 and 57; Custom Act, 1962 - Sections 108 and 135(1); Evidence Act, 1872 - Sections 26 and 27; Code of Criminal Procedure (CrPC) , 1973 - Sections 313

Reported in : 1998BomCR(Cri)751; 1998CriLJ3052

section 8(c) and 21 of the N.D.P.S. Act and under section 135(1){a) read with section 135(1)(ii) of the Customs Act, 1962,During the course of the trial, the prosecution examined in all 9 witnesses. 3 of them namely Talya Jayaram, … the disposal of this appeal 20. Appeal partly allowed. - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. No. 2/1974]. Section 41: [ Swatanter Kumar, CJ, Smt Ranjana Desai & D.B. Bhosale, JJ] Arrest of accused - Held, A Police

Union of India (Uoi) and anr. Vs. V.M. Salgaoncar and Bros. (P) Ltd. a ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(21) and 46; Territorial Waters Continental Self, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3(2); Merchants Shipping Act, 1958 - Sections 3(41)

Reported in : AIR1998SC1367; 1998(60)ECC487; 1998(99)ELT3(SC); JT1998(2)SC490; 1998(2)SCALE355; [1998]2SCR293

disposed of in the above terms. Customs - type of vessels - Sections 2 (21) and 46 of Customs Act, 1962, Section 3 (2) of Territorial Waters Continental Self, Exclusive Economic Zone and Other Maritime Zones Act, 1976, Section 3