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Everett (i) Pvt. Ltd. Vs. Assistant Collector of Customs

Court : Kolkata

Subject : CustomsConstitution

Acts : Customs Act, 1962 - Sections 25 and 116; ;Customs Tariff Act, 1975 - Section 3; ;Central Provinces and Berar Municipal Act

Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)

cargo at the Calcutta port, separate penalty proceedings were started against the petitioners under Section 116 of the Customs Act, 1962 and penalties were imposed upon the petitioners overruling their objections including the common legal objection that Section 116 … (Annexure B). However, in the agents/Insurance survey held on 7-12-77 at 9, Calcutta Jetty lockfast wagon (Annexure C) 52 cartons were found in the following conditions ''Cartons torn, boled, fibre bands missing, in a repacked conditions and

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

under the GATT. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has,

Commissioner of Income-tax Vs. Silver and Arts Palace

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC; Customs Act

Reported in : (2003)180CTR(SC)309; [2003]259ITR684(SC); (2003)11SCC344

or any other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 (52 of 1962).'3. The Explanation explains what is 'export out of India'. Any transaction by way of sale … is directed against the judgment of the Jaipur Bench of the Rajasthan High Court dismissing the appeal under Section 260A of the Income-tax Act, 1961 (for short, 'the Act'), carried by the Revenue against the order of

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, … additional, as against being partially exempt from such duty ?4. Whether the countervailing or additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(21), 2(27), 2(28), 11, 12, 14, 52, 53, 54, 86, 86(2), 87 and 90; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 3(2), 3(3), 3(4), 4, 5, 6, 6(1), 6(2), 6(5), 6(6), 7, 7(1), 7(6) and 7(7); Customs Tariff Act, 1975; General Clauses Act - Sections 3(28); Constitution of India - Articles 1, 1(3), 265 and 297; Customs Act, 1982; Central Excise Act, 1944; Income Tax Act, 1961 - Sections 9(1)

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

duty on the goods imported into, or exported from, India is provided for under Section 12 of the Customs Act, 1962. Section 12 is the charging Section which provides- Except as otherwise provided in this Act 'duties of customs shall … in which Sections 53 and 54 find their place does not apply to baggage, postal articles and stores (Section 52). Undoubtedly, the goods in question are 'stores' and, therefore, the submission regarding applicability of Sections 53 and 54

Noor Aga Vs. State of Punjab and anr.

Court : Supreme Court of India

Subject : NarcoticsConstitution

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 9, 22, 23, 25, 35, 37, 37(1), 39, 42, 43, 50, 51, 52, 52A, 52A(1), 52A(2), 52A(4), 53, 53(1), 53(2), 53A and 54; Customs Act, 1962 - Sections 108, 108(4), 100(1B), 110, 110(1), 110(1A), 110(1B), 111, 123, 135, 138B, 138B(1), 180 and 184 ; Evidence Act - Sections 25, 113A, 113B and 114; Indian Penal Code (IPC) - Sections 26, 193 and 228; Human Rights Act, 1998 - Sections 3; Misuse of Drugs Act, 1971 - Sections 28, 28(2) and 28(3) ; Misuse of Drugs Act, 1975 - Sections 6(6); Dangerous Drugs Act, 1986; Negotiable Instruments Act, 1881 - Sections 118 and 139; Foreign Exchange Regulation Act, 1973 - Sections 18(2) and 18(3); Prevention of Corruption Act; Terrorist and Disruptive Activities (Prevention) Act, 1987; Road

Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896

at Raja Sansi Airport at about 6 p.m. on 1.08.1997. He presented himself before the authorities under the Customs Act, 1962 (for short 'the Customs Act') for customs clearance. He was carrying a carton with him said to be … the Code of Criminal Procedure, 1973 insofar as they are not inconsistent with the provisions of the Act. Section 52 provides for disposal of persons arrested and articles seized. Section 52A provides for disposal of seized narcotic drugs

Collector of Customs, Bangalore and anr. Vs. Maestro Motors Ltd. and a ...

Court : Supreme Court of India

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975 - Secton 3; Interpretative Rules - Rule 2

Reported in : 2004(97)ECC633; 2004(174)ELT289(SC); JT2005(11)SC289; 2004(10)SCALE253; (2005)9SCC412

said Notification reads as follows:'In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest to hereby

Ms.Tirupati Chemicals Vs. the Commissioner of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 (52 of 1962) - Section 17(1), 18(1)

the case may be, is unable to make self- assessment under sub-section (1) of section 17 of the Customs Act, 1962 (52 of 1962) and makes a request in writing to the proper officer for assessment; or b) the

M. Jamal Co. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1981LC14D(Madras)

the following effect:G.S.R. 463 (E)-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 Department of

Kwality Dyes and Chemicals Vs. Collector of Central Excise and Customs ...

Court : Chennai

Subject : Customs

Acts : Central Excises Act, 1944; ;Customs Act, 1962 - Sections 105, 110, 118, 119, 120, 121, 124, 129 and 142(2); Central Excise Rules, 1944 - Rules 2, 37, 49, 52, 53, 173G, 173Q, 200, 201 and 226

Reported in : 1986(24)ELT238(Mad)

118, Sections 119, 120, 121, 124, 129 and clause (b) of Sub-section (1) of Section 142 of the Customs Act, 1962 (52 of 1962) relating to matters specified therein, shall be applicable in regard to like matters in respect