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J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

No. 102 Cus dated 1.7.1977 the Central Government, in exercise of its powers under Section 25 of the Customs Act, 1962 ('Act'), exempted DMT when imported into India from customs duty in excess of 100% ad valorem. In effect, … bond as well as a bank guarantee in the sum of 50% of the disputed amount of duty. 6. At the first hearing on 20.7.1982, Rule DB was issued and interim relief as prayed was also granted.

Union of India (Uoi) Vs. Anil Chanana and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 77, 108, 111, 127B, 132, 133, 134, 135, 135A, 135(1), 136, 137 and 137(3); Customs (Compounding of Offences) Rules, 2005 - Rules 3, 4, 4(1), 4(2), 4(3), 6 and 7

Reported in : 2008(56)BLJR1022; 2008(124)ECC163; 2008(150)LC163(SC); 2008(222)ELT481(SC); JT2008(2)SC1; 2008(1)SCALE688; (2008)4SCC175; 2008AIRSCW1038; 2008(4)SCC175; 2008(1)SCALE688.

portions of Section 137 of the Customs Act, 1962 and Rules 3, 6 and 7 of the Customs (Compounding of Offences) Rules, 2005 which read … passed by Chief Commissioner of Customs (Compounding Authority) compounding the offences under Sections 132 and 135(1)(a) of the Customs Act, 1962.2. On the basis of specific information Anil Chanana-respondent No. 1, who alighted from British Airways' flight from London … Court has upheld Order No. 2/CCC(DZ)/SCM/2006 passed by Chief Commissioner of Customs (Compounding Authority) compounding the offences under Sections 132 and 135(1)(a) of the Customs Act, 1962.2. On the basis of specific information Anil Chanana-respondent No. 1,

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 … and whereunder an appeal filed by the applicant against the judgment of conviction and sentence dated 7.6.2000 under Section 22 and 23 of the Act has been dismissed.PROSECUTION CASE3. Appellant is an Afghan national.4. He was arrested

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

responsible for the misdeclaration. According to the respondents-appellants, the present summons dated 18-11-1991 under Section 108 of the Customs Act, 1962 by the 4th respondent herein is in connection with the investigation/inquiry of all the above mentioned imports that … the office and residential premises of the petitioner-respondent herein, three consignments of the said goods weighing in all 6 metric tonnes pending clearance at Trivandrum Airport were also seized on 28-09-1991, several incriminating documents such as Airway

Sunil Gupta Vs. Union of India

Court : Mumbai

Subject : Land Acquisition

the Customs officer can be entrusted or assigned by the Central Government or the Board in terms of section 6 of the Customs Act, 1962, then, all such Notifications, have been validly issued and enforced. They enable the … be pleased to issue an appropriate writ, order or directions, declaring the amendment to Section 28 of the Customs Act, 1962 by inserting clause (11), whereby, it provided "all persons appointed as officers of Customs under sub –section (1)

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 … relies on rulings of the Bombay and Delhi High Courts reported in 1980 Cencus 21D and 1982 ECR 6460 respectively. The scope and ambit of these decisions I will refer to in due course.3. Mr. Chacko and

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

any other duty imposed under the Act or under any other law for the time being in force. Sub-section (6) provides - 'The provisions of the Customs Act, 1962, and the rules and regulations made thereunder, including those … 4/- per Kg. for viscose staple fibre and Rs. 85/- per Kg. for non-cellulosic fibre. 4. Under the Customs Act, 1962 import duty on articles imported into India can be levied and the rate at which the customs duty

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

judgment. 2. These petitions challenge the levy of duty of customs and additional duty of Customs, under the Customs Act, 1962 (to be called Customs Act) and the Customs Tariff Act, 1975 (to be called Tariff Act) respectively. 3. … respectively. 3. The petitioners import brass scrap. Duty means a duty of Custom livable under the Act vide Section 2(15) of the Customs Act. Section 12 of the Customs Act provides that duty of Customs shall be … of 16-7-1977. This is one aspect of the dispute between the parties. 6. Section 3 of the Tariff Act provides that any articles which is

Ashok Dhawan Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Transfer of Residence Rules, 1978 - Rule 4; International Airport Authority of India (Storage and Processing) Regulations, 1980 - Regulations 2(6), 2(8) and 6; Constitution of India - Article 226

Reported in : 39(1989)DLT360; 1990(26)ECC161; 1990(47)ELT218(Del)

counsel for respondent No. 6, however, contended that on a true construction of the various provisions of the Customs Act, 1962 the International Airports Authority Act, 1971. The International Airports Authority of India (Storage & Processing) Regulations, 1980 (hereinafter … Customs Department and I.A.A.I. jointly and severally responsible for loss and liable to compensate petitioner--Customs Act (52 of 1962) Section 45--Transfer of Residence Rules, 1978, Rule 4.Detention charges - Petitioner importing personal computer--Petitioner a qualified architect--Personal computer part

Collector of Cus. and C. Ex., Madurai Vs. Samudram

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act,1975

Reported in : 1997(95)ELT33(Mad)

and on an application from the Collector of Central Excise and Customs, Madurai, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as the Act) for the determination of the following question of law :-'Whether in the … Rs. 1,31,587.50 in the shape of following items of goods :-1. SANYO Radio Cassette Tape 36 Nos.Recorders M 6400 H (made inJapan)2. MECCA Car Stereo Cassette Tape 20 Nos.Players3. OCEAN Stereo Car Cassette Tape 54 Nos.Players4. Car