Advanced Search Results

Tisco Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC15

stated in the said Adjudication Order, they were liable to confiscation under Section 111(m) and (d) of the Customs Act, 1962(at page 601 of Appellant's Paper Book-Volume II). The Commissioner further held that, however, since the goods were not … to the extent required. 32. On the contrary, the answers given by Shri Parthasarathi to questions Nos. 55, 56 and 57 (at pages 184 to 185 of Appellant's paper book -Volume I) which are also set out

The Collector of Customs Vs. Mehta Paint Works and anr.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 17(3), 17(4), 45(1), 51, 56 and 144; Drugs Act; Madras Port Trust Act, 1905 - Sections 42, 43 and 43-A

Reported in : AIR1977Mad61; (1977)1MLJ15

the first respondent to obtain the clearance of the goods at a concessional rate.3. Section 45(1) of the Customs Act, 1962 provides that all imported goods unloaded in a customs area shall remain in the custody of such person … the Board can exercise its statutory lien on the goods under Section 51 and enforce that lien under Section 56 of the Act; or else, the Board may take recourse to the alternative remedy of a suit provided

M. Jamal Company Vs. Union of India and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(7), 2(23), 2(27), 11(2), 12, 12(1), 13, 15, 20(2), 22(1), 25, 25(1), 46, 51, 56, 68 and 111; Customs Tariff Act, 1975

Reported in : 1985(6)ECC202; 1985(21)ELT369(Mad)

and that the notification dated 1-3-1979 was no applicable. The second contention was that S. 25 of the Customs Act, 1962, cannot be made use of for issuing notification imposing duty. Both these grounds were rejected by the Single … goods in India such goods shall be chargeable to duty in accordance with the provisions of sub-section (2).' Section 56 of the Act reads as follows - 'Imported goods may be transported without payment of duty from one

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule

Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 25; Customs Tariff Act, 1975

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

additional duty, auxiliary duty and surcharge. The first two alone are in point for the present discussion. The Customs Act, 1962 deals with Customs duty proper, which people refer to as the basic duty. The Customs Act is a … to do, exempts viscose staple fibre and viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1957 (51 of … also lays down or declares the charge of Customs duty. S. 12 of the Act is the charging section. Somewhat in the manner of the Income Tax Act, which relegates the actual rates of income tax to

Titanide Coating (P) Ltd. Vs. Assistant Collector of Customs

Court : Karnataka

Subject : Customs

Reported in : 1993(42)ECC28; 1993(67)ELT260(Kar); 1993(1)KarLJ367

customs duty, the petitioner contended that it was not liable to be confiscated under Section 111 of the Customs Act, 1962 (`the Act' for short) and therefore it cannot be seized.3. On 8th June 1988 a learned Judge of

General Instruments Co. Vs. Union of India (Uoi),

Court : Mumbai

Subject : Customs

Acts : Indian Contract Act, 1872 - Sections 56; Customs Act, 1962 - Sections 25; Foreign Trade (Development and Regulation) Act, 1992; Foreign Trade (Regulation) Rules, 1993 - Rule 8; Project Import Regulations, 1965

Reported in : 2006(4)BomCR249

100% duty free import benefits because as per notification No.210/82-customs dated 10/9/82 issued under Section 25 of the Customs Act, 1962 total exemption from payment of basic customs duty and additional duty was available only in respect of import … harmoniously, then it will be a contract impossible to perform and such a contract would be hit by Section 56 of the Indian Contract Act, 1872 and in such a case the petitioner cannot be held liable for

Jasaraj Jethamal Vs. Assistant Collector of Customs

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15, 16, 16(1), 25, 25(1), 39, 50, 51 and 56

Reported in : 1991(34)ECC72; 1991LC755(Gujarat); 1992(61)ELT31(Guj); (1991)1GLR289

that the Central Government, in exercise of its powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 has issued a notification, whereby for 'raw wool', 25% ad valorem export duty was fixed. It is the … on which the shipping bill or bill of export in respect of such goods is presented as per Section 56 of the Customs Act or (2) as per proviso if the shipping bill has been presented before the

Lt. Governor, Nct and ors. Vs. Ved Prakash @ Vedu

Court : Supreme Court of India

Subject : Criminal

Acts : Delhi Police Act, 1978 - Sections 45, 47, 48, 50 and 59; Delhi Public Gambling Act, 1955 - Sections 3, 4 and 12; Suppression of Immoral Traffic in Women and Girls Act, 1956; Arms Act, 1959 - Sections 25, 26, 27, 28 and 29; Customs Act, 1962 - Sections 135; Punjab Excise Act, 1955 - Sections 61, 63 and 66; Opium Act, 1878; Dangerous Drugs Act, 1930; Drugs and Cosmetics Act, 1940; Bombay Prevention of Begging Act, 1959 - Sections 11, 107 and 108; Bombay Police Act - Sections 56; Indian Penal Code (IPC) - Sections 34, 290, 308, 323, 427, 458, 498A to 498E, 506; Code of Criminal Procedure (CrPC) , 1973 - Sections 70 to 89, 119 to 124, 445, 446, 447 and 448; Constitution of India - Article 21

Reported in : JT2006(5)SC425; 2006(5)SCALE250; (2006)5SCC228; 2006(1)LC739(SC)

28 or Section 29 of the Arms Act, 1959; or(e) of any offence under Section 135 of the Customs Act, 1962; or(f) of any offence under Section 61, Section 63 or Section 66 of the Punjab Excise Act, 1955, … proceeding against the respondent under Section 47, DP Act.8. It is not in dispute that the provisions of Section 56 of the Bombay Police Act is in pari materia with Section 45 of the Delhi Police Act. Interpretation

Janta Traders Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1987)(13)LC685Tri(Delhi)

on this point of valuation we feel that we must go through the provisions of Section 14 of Customs Act, 1962. Section 14(l)(a) of the Customs Act, 1962 and Rule 8 of the Customs Valuation Rules, 1963 read as under:- … M/s.YKK Japan as well as Singapore showed that there were various types of Zip Fasteners such as VCO 56, VFO 56, VFO 46 etc. The prices were different for the different types. Among the documents seized from