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Swastika Spinning Mills and anr. Vs. Collector of Customs

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 49

Reported in : 1987(14)ECC25; 1987(13)LC288(P& H); 1987(31)ELT368(P& H)

warehouse pending determination of dispute regarding duty liability of goods--Petitioner accordingly directed to file application to Assistant Collector--Customs Act, 1962: Section 49. - Sections 80 (2) & 89 & Punjab Motor Vehicles Rules, 1989, Rules 85 & 80: [T.S. Thakur,

Suresh Kumar Vs. Board of Trustees for the Port of Calcutta

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Section 49; ;Major Port Trusts Act, 1963 - Sections 53, 55 and 62; ;Madras Port Trusts Act, 1905 - Section 110; ;Major Port Trusts Rules; ;Constitution of India - Articles 136 and 226

Reported in : 1988(17)ECC348,1989(39)ELT248(Cal)

the said goods, pending completion of the Customs formalities by the Customs authorities, Under Section 49 of the Customs Act, 1962. The Customs authorities thereafter allowed the petitioner to warehouse the said goods Under Section 49 of the Customs

TIn Manufacturing Co. of India Vs. Central Warehousing Corpn.

Court : Allahabad

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(43), 2(44), 15, 17, 49, 57, 58, 59, 59A, 60, 63, 69, 72(2), 111, 111(1), 112, 125 and 129A(1); Constitution of India - Article 226 - Sections 219; Import Control Regulations

Reported in : 1995(78)ELT129(All)

in view of the pendency of the dispute and bonding to be taken under Section 49 of the Customs Act, 1962 (Annexure 6 to the petition). But the Collector Customs ordered on 29-12-1987 that the goods be confiscated under

Sewing Systems Pvt. Ltd. Vs. Union of India

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 49, 59, 59(1), 63(2), 72(1), 126(2) and 142(1); Central Excise Act

Reported in : 1989(20)ECC47; 1989(44)ELT456(Kar); ILR1990KAR1441; 1989(1)KarLJ462

the petitioner applied for bonding of the goods in the Warehouse in accordance with Section 59 of the Customs Act 1962 ('the Act' for short) in order to avert payment of demurrage. After lengthy correspondence, the petitioner was orally … Section 49--Chapter IX and Section 59(1) not attracted--Act of authorities in detaining goods constitutes conversion--Customs Act (52 of 1962), Section 49, 59, 59(1), 63(2), 72(1)(b), 126(2), 142(1). - INCOME TAX ACT,1961[C.A.No.43/1961]-- Section 143 (1)(A): [K.L. Manjunath & A.S. Bopanna,

Om Shankar Biyani Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 17, 18, 49, 110, 110(2), 124, 129D(2) and 155; ;Major Port Trust Act; ;Pollock and Mulla Sale of Goods Act

Reported in : 1992(60)ELT54(Cal)

the petitioner and subsequently the removal of the goods to a customs warehouse under Section 49 of the Customs Act, 1962 (referred to as the Act). The goods were neither released nor kept in a warehouse under Section 49.5.

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 … importer and with the permission of the proper officer be sold by the person having the custody therof. Section 49 of the Customs Act 1962 further provides if any goods entered for home consumption and if that goods

In Re: Purbachal International and anr.

Court : Kolkata

Subject : Excise

Acts : Customs Act, 1962 - Sections 49, 111, 112 and 125; ;Import and Export Control Act, 1947 - Section 3(2); ;Essential Commodities Act, 1955 - Section 3; ;Income Tax Act, 1922 - Section 34; ;Imports Control Order, 1947 - Section 3; ;Taxation Law; ;Constitution of India - Article 226; ;Imported Cement (Control) Order, 1978; ;Cement Control Order, 1967

Reported in : 1986(6)LC581(Calcutta),1985(21)ELT673(Cal)

petitioner to show cause why the said imported goods should not be confiscated under Section 111 of the Customs Act, 1962 and why penalty should not be imposed upon the petitioner under Section 112 of the Customs Act, 1962. … passed an order on January 1, 1985 and made the following endorsement :'Goods are allowed to warehoused Under Section 49 C.A. 1962. No clearance to be allowed. Adjudication proceeding will follow.'At the time, the petitioner was verbally informed

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … also as imported goods. It is the imported goods that are permitted to be stored for warehousing under Section 49. Chapter VIII, which deals with goods in transit, makes the position much more clear that the goods become

Commissioner of Customs, Calcutta and anr. Vs. Biecco Lawrie Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(25), 15, 15(1), 27A, 46, 49, 68 and 130E; Customs Tariff Act; Central Excise Rules - Rule 174

Reported in : 2008(125)ECC1; 2008(151)LC1(SC); 2008(223)ELT1(SC); JT2008(2)SC209; 2008(2)SCALE163; (2008)3SCC264; 2008AIRSCW1159; 2008(3)SCC264; 2008(2)Supreme20.

Ashok Bhan, J.1. The present appeal has been filed under Section 130E of the Customs Act, 1962 (for short, 'the Act') against the judgment and final order dated 9th of August, 2001 passed by the … of storage tank to store elsewhere, the respondent made an application to the Assistant Commissioner of Customs, under Section 49 of the Act, requesting him to permit storage of goods, which had been cleared for home consumption, in

M/S. Sri Kannapiran Mills Ltd. Vs. C.C.E. Coimbatore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2001)LC72Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu