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United Liner Agencies (India) Pvt. Ltd. Vs. Assistant Collector of Cus ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46(2), 112 and 148; Bills of Lading Act

Reported in : 2003(1)ALLMR516; 2003(90)ECC95; 2003(156)ELT835(Bom); 2003(3)MhLj243

Customs Authorities are justified in levying penalty upon the local agents in India under Section 112(a) of the Customs Act, 1962 for the alleged breach of Bills of Lading Act, 1855 committed by the principal in a foreign country? … Act, for clearance of the goods, the importer is required to file the Bill of Entry under Section 46(2) of the Customs Act along with the B/L given by the carrier of the vessel. Therefore, for clearance

Modest Shipping (Agency) Pvt. Ltd. Vs. Chief Commr. of Cus.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46 and 112

Reported in : 2004(167)ELT25(Bom)

common order dated 31st August, 1994, the Customs Department imposed penalty under Section 112(a) and (b) of the Customs Act, 1962, levying penalty of Rs. 20 crores on M/s. Jindals in addition to payment of duty of Rs. 35,92,14,466/-. … and legally, it was obligatory on the part of M/s. Jindals to file a Bill of Entry under Section 46 of the Customs Act and seek clearance on payment of duty. It is farther held that M/s. Jindals

Sanjay Sanwarmal Agarwal Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46

Reported in : 2004(94)ECC504; 2004(169)ELT261(Bom)

16th August, 1995, he filed Bill of Entry for clearance of the goods under Section 46 of the Customs Act, 1962 ('Act' for short) bearing No. 1736 and produced import licence alongwith Bill of Entry for duty free clearance

Chowgule and Co. Pvt. Ltd. Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 2(27), 12, 14, 15, 21, 25, 25(1), 25(2), 46, 48, 117 and 157(2)

Reported in : 1987(2)BomCR691; 1990(27)ECC203; 1988(38)ELT401(Bom)

the Customs Authorities as regards the need to file a Bill of Entry under section 46 of the Customs Act, 1962, and after some correspondence exchanged, the Assistant Collector of Customs directed the petitioners by his order dated 22nd

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

valorem. 24/81-Cus. dt. 1.3.1981. In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of … date of presentation of the bill of entry in the case of goods entered for home consumption under Section 46 will fasten liability on the importer to pay duty prevalent on the date on which entry inwards is

Nepal Knitting and Weaving Mills Pvt. Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Import Trade Control Hand Book Rules, 1969; Indian Tarriff Act, 1934 - Sections 2A(2); Additional Duty Rules, 1969; Constitution of India - Articles 14, 19, 31, 232 and 253; Imports and Exports (Control) Act, 1947 - Sections 3; Customs Act, 1962 - Sections 2(33), 46, 47 and 124

Reported in : 9(1973)DLT168

relevant procedure for the clearance of imported goods is laid down in sections 46 and 47 of the Customs Act, 1962 The importer has to present a bill of entry for home consumption under section 46. Under section 47,

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

Bharat Surfactants (Private) Ltd. and anr. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Subject : Constitution

Acts : Customs Act, 1962 - Sections 15, 15(1), 16 and 46; Constitution of India - Article 14

Reported in : AIR1989SC2054; 1990(3)Crimes726(SC); 1989(43)ELT189(SC); 1989(2)SCALE190; (1989)4SCC21; [1989]3SCR367; 1989(2)LC362(SC)

by it as an importer. The petitioners have also challenged ; the validity of Section 15 of the Customs Act, 1962 under which the rate of duty and tariff valuation is determined.4. To resolve the issue between the parties … shall be the rate and valuation in force,(a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that

Agrim Sampada Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(26), 30(3), 46 and 110 (2)

Reported in : 109(2004)DLT567; 2004(72)DRJ783; 2004(93)ECC434; 2004(186)ELT15(Del)

Deputy Commissioner on 25.3.2001. The Bill of Entry for clearance of the goods under Section 46 of the Customs Act, 1962 was sought to be filed on 28.3.2001. On the refusal of the respondents to register the Bill of

Barium Chemicals Ltd. Vs. Union of IndiA.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 25, 25(1), 46 and 159; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1993(63)ELT209(Bom)

on 29th December 1982 and Bill of Entry in respect of the goods entered for home consumption under Section 46 of the Customs Act, 1962 was presented on December 30, 1982. There is no controversy before us that … to the Petition), issued in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, the Central Government, on being satisfied that it was necessary in the public interest so to do, exempted