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The Manager, Central Warehousing Corporation Vs. Rita Enterprises, Rep ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 48; Arms Act, 1959; General Clauses Act - Sections 27

Reported in : 2007(122)ECC321; 2007(148)LC321(Madras); 2008(221)ELT28(Mad)

24% from the date of warehousing the goods on 19.2.2002 on the ground that Section 48 of the Customs Act, 1962, has not been complied with before conducting the sale and no permission was given to the first respondent

Naresh Chand Verma Vs. Union of India and anr.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 48, 111 and 112

Reported in : 1986LC366(Karnataka); 1986(26)ELT205(Kar)

why the 10 GP defective steel coils in question should not be confiscated under Section 48 of the Customs Act, 1962 (hereinafter referred to as the Act) for the failure on the part of the petitioner to clear them.

Parekh Marine Agencies Pvt. Ltd. and ors. Vs. the Board of Trustees fo ...

Court : Kolkata

Subject : Commercial

Acts : Constitution of India - Articles 14, 21 and 226;; Major Port Trust Act, 1963 - Sections 60, 61, 62 and 111;; Customs Act, 1962 - Sections 48, 49, 53, 54 and 56;; International Airports Authority Act, 1971 - Section 35

Reported in : (1999)3CALLT401(HC),2001(73)ECC464

be a permission from the Customs Authorities for sale of such goods. Sections 48 and 49 of the Customs Act. 1962 provides that if any goodsbrought into India from a place outside India are not cleared for home consumption … the respondent Port authorities have under the obligaion to sell the same in accordance with the provision of section 62 of the Major Port Trust Act. 1963. They are not entitlled to claim any demurrage from the

M/S. Industrial Cables (India) Ltd. and Another Vs. the Board of Trust ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 48, 111, 124 and 128; Major Port Trusts Act, 1973 - Sections 61 and 62; Imports and Exports (Control) Act, 1947 - Sections 125; Constitution of India - Article 226

Reported in : AIR1990Bom249; 1990(1)BomCR296; (1989)91BOMLR500; 1991(31)ECC62; 1990(45)ELT369(Bom)

despatched on 4th September 1979 and under that order the goods were confiscated under S. 111 of the Customs Act, 1962 read with S. 3(2) of the Imports and Exports (Control) Act, 1947. The petitioners were given an option … do not affect the ultimate fate of this proceeding. Thus for instance it has been repeatedly argued that Section 48 of the Customs Act controls the provisions of Sections 61 and 62 of the Major Port Trusts Act

Associated Forest Products (P) Ltd. Vs. Asstt. Collr. of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15(1), 31(2), 31(3), 46, 46(3) and 48; ;Home Consumption Act - Section 46(1); ;Indian Tariff Act, 1934 - Section 2A; ;Customs Tariff Act, 1975 - Section 3; ;Constitution of India - Article 14

Reported in : 1992(59)ELT264(Cal)

the date of importation is not relevant. What is relevant is as provided under Section 15 of the Customs Act, 1962. Section 15 fixes (i) the date and (ii) the rate from and at which the duty is to be … connection the learned Advocate for the petitioner referred to Section 46(3) proviso of the Customs Act. Similarly under Section 48, imported goods for which no Bill of Entry has been filed within 45 days after unloading may be

Donald and Macarthy (P) Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Major Port Trusts Act, 1963 - Sections 48, 49, 52, 59 and 111; ;Customs Act, 1962 - Section 17, 17(3) and 17(4); ;Harbours, Docks and Piers Clauses Act, 1847; ;Drug's Act; ;Import (Control) Order, 1955; ;Madras Port Trust Act, 1905

Reported in : 1997(89)ELT53(Cal)

owing to detention by the Customs authorities for Special examination and chemical/analytical test under Section 17 of the Customs Act, 1962, and for bonafide operation of ITC facilities.26. One of the other grounds for grant of remission of demurrage … of the Calcutta Port Trust under Section 59 of the said Act.34. Mr. Das then submitted that under Section 48 of the aforesaid Act, the Board of Trustees was empowered to frame a scale of Tates regarding demurrage

J.P. Electronics Pte. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 48; Major Port Trusts Act, 1963 - Sections 61 and 62

Reported in : 2001(133)ELT32(Bom)

to file necessary documents, failing which the goods were said to be dealt with under the provisions of Section 48 of the Customs Act, 1962. The said M/s. Rahul Associates placed on record of the 3rd respondent i.e. … 1. Heard both sides by consent finally.2. A small but subtle question under the provisions of the Customs Act, 1962 has arisen in this Writ Petition for our consideration, to the effect that when an exporter has sent

J.P. Electronics Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Reported in : 2001(77)ECC318

to file necessary documents, failing which the goods were said to be dealt with under the provisions of Section 48 of the Customs Act, 1962. The said M/s. Rahul Associates placed on record of the 3rd respondent i.e. … ORDER1. Heard both sides by consent finally. 2. A small but subtle question under the provisions of the Customs Act, 1962 has arisen in this Writ Petition for our consideration, to the affect that when an exporter has sent

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

to 40 percent plus 10 per cent SED.3. Duties of customs are levied under Section 12 of the Customs Act, 1962 (the 'Act') at the rates specified under the Customs Tariff Act, 1975 (the 'Tariff Act') or any other … goods may, after due notice to the importer and with the permission of the officer, sell the same (Section 48). These and other provisions in the Act regulate the manner in which and the place at which imported

National Steel Corporation Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 48 and 150

Reported in : 1990(49)ELT18(Cal)

'A' hereof and other consequential reliefs on the ground that under the provision of Section 48 of the Customs Act, 1962, the Customs Authorities are the proper authorities for the purpose of selling the goods in question inasmuch as