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Tanfac Industries Ltd. Vs. the Assistant Commissioner of Customs, Cust ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 18, 25, 58, 59, 61, 61(1), 61(2) and 68; Customs Tariff Act, 1975 - Sections 3

Reported in : 2009(165)LC186(Madras)

is the holder of private bonded warehouse licences No. 02/84 and 1/2005 issued under Section 58 of the Customs Act, 1962 received Acid Grade Flourspar falling under Chapter heading 25 of the Customs Tariff Act, 1975 from the Customers … No. 26/07, dated 20.7.2007 is legally correct ?ii) Whether the appellant is liable to pay the interest under Section 61(2) of the Customs Act, when no duty is paid in cash, as having been exempted as per Notification

Union of India (Uoi) and ors. Vs. Shakti Lpg Ltd. and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 46, 47, 48, 60, 61, 61(1), 69, 69(1), 72, 72(1), 72(2) and 151A

Reported in : 2008(128)ECC71; 2008(154)LC71(SC); 2008(223)ELT129(SC); JT2008(2)SC533; 2008(2)SCALE609; (2008)4SCC496; 2008(1)LC322(SC); 2008AIRSCW2027; 2008(4)SCC496; 2008(2)Supreme226120

period came to an end. Several notices were thereafter issued to the respondent under Section 72(1) of the Customs Act, 1962 (hereinafter called the 'Act') raising a demand of duty etc. As no reply was forthcoming, a notice under … that the Act itself did not visualize the extension of the bond period beyond one year as per Section 61(1)(b) of the Act and that the repeated extensions given to the respondent were, therefore, not authorized by law.

Commissioner of Customs and Central Excise Vs. Jindal Vijayanagar Stee ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(43), 2(44), 27, 59, 61 and 61(1); Central Excise Tariff Act, 1985

Reported in : 2007(123)ECC355; 2007(149)LC355(Karnataka); 2008(222)ELT35(Kar)

actual date to be reckoned for the purpose of calculation of interest leviable under Section 61 of the Customs Act 1962. The respondent M/s Jindal Vijayanagar Steels Ltd., Bellary is manufacturing steel falling under Chapter 72 of Central Excise

Sjk Steel Plant Limited Vs. Government of India

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 47, 61, 61(1) and 61(2)

Reported in : 2006(203)ELT209(AP)

of Excise and Customs (for short 'the Board') to exercise power under proviso to Section 61(2) of the Customs Act, 1962 (for short 'the Act') in its favour.2. Petitioner imported certain machinery and equipment for setting up of an

Pratibha Processors and Others Vs. Union of India and Others

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 17, 18, 59 and 61(2); Companies Act, 1956 - Sections 2 (14), 12, 15, 25 (1) and 68; Central Excises Act, 1944; Advance Licence Issued under the Imports (Control) Order, 1955; Imports and Exports (Control) Act, 1947

Reported in : 1996VIIIAD(SC)261; AIR1997SC138; 2002(82)ECC233; 1996(88)ELT12(SC); JT1996(9)SC478; 1996(7)SCALE737; (1996)11SCC101; [1996]Supp7SCR596

imported against advance licenses 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 Ministry of … appeals a common question of law arises for consideration. It is regarding the interpretation to be placed on Section 61(2) of the Customs Act (hereinafter referred to as the 'Act'). The High Court of Bombay dismissed a batch

Commissioner of Customs Vs. I2 Technologies Software Pvt. Ltd.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(44), 15, 15(1), 23, 23(2), 46, 47, 59, 60, 61, 61(1), 61(2), 62, 64, 68, 71, 72, 72(1), 72(2), 111, 112, 114, 117 and 130(1); Customs Rules; Customs Regulations; Central Excises Act, 1944 - Sections 3(1)

Reported in : 2008(128)ECC245; 2008(154)LC245(Karnataka); 2007(217)ELT176(Kar); 2008(3)AIRKarR166(DB)

Arali Nagaraj, J.1. This appeal is filed by the Commissioner of Customs, Bangalore, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act') questioning the correctness of the order dated 23.8.2005 passed by the Customs, … Bangalore) holding that the respondent Company is not liable to pay excise duly under Section 72(1)(b), interest under Section 61(2)(i) and penalty under Section 112(a) of the Customs Act (hereinafter referred to as the Act') which were levied

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 … the implementation of that order is through the Bombay Port Trust because the goods are in their custody. Section 61 of the Major Port Trusts Act entitled the said authorities to sell the goods for duty purposes with

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 … those goods can be retained by the Port Trust against the amount payable by such party. Provision of section 61 further provides, if the dues against rent or lien for freight has not been paid, Board may after

Mavi Industrial Ltd. (Formerly Known as Krishna Filaments Ltd. Vs. the ...

Court : Mumbai

Subject : Land Acquisition

of the bond executed under notification No.53 of 1997 and violation of Sections 61 and 72 of the Customs Act, 1962?” 2) The appeal is admitted on the above question and taken up for hearing by consent of parties. … Court in the case of Kesoram Rayon (supra) in support of his contention that in the present case, Section 61 read with Section 72 of the Customs Act has been violated and, therefore, the customs authorities were justified

B.K. Industrial Corpn. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 85 to 88, 90 and 127F

Reported in : 2004(4)BomCR865; 2005(101)ECC365; 2004(169)ELT13(Bom)

Indian Navy and, hence not eligible for exemption from payment of customs duty under Section 90 of the Customs Act, 1962. By the said order, the Settlement Commission has called upon the petitioners to pay the duty with interest … the warehousing period, no interest was payable on the said goods. It was submitted that the interest under Section 61(2) of the Customs Act as it stood at the relevant time was payable only in cases where the