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Asif HossaIn and ors. Vs. Inspector General, B.S.F. and ors.

Court : Kolkata

Subject : Customs

Reported in : 1998(59)ECC76

same were handed over to the petitioner.3. The aforesaid seizure list was issued under Section 110 of the Customs Act 1962 and it was alleged there, inter alia, that the owner of the goods so seized failed to produce … Chillies, Jeera, Black Peppers, Betel Nuts etc. at Dhuliyan, have challenged an order of detention and seizure of 64 quintals of Black Peppers from the godown of the petitioners situated at Anupnagar, Kanchantala, Kamat of Dhuliyan, by

Commissioner of Customs (import) Vs. Wockhardt Hospital and Heart Inst ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 28, 28(1), 47, 47(1), 111, 112, 115(2), 124, 125, 125(1), 125(2), 130 and 143; Customs (Amendment) Act, 1985 - Sections 125(2); Income Tax Act, 1961; Customs Tariff Act, 1975

Reported in : 2006(200)ELT15(Bom)

J.P. Devadhar, J. 1. These two appeals are filed by the revenue under Section 130 of the Customs Act, 1962. Since the issue involved in these appeals are common, both these appeals are heard together and disposed of … as Angiography system) with its spares / accessories valued at Rs.1,14,23,471/-and sought duty free clearance under notification NO. 64/88-cus. dated 1/3/1988.4. Notification No. 64/88-cus dated 1/3/1988 issued under Section 25 of the Customs Act, 1962 provided that

Gopaldas Udhavdas Ahuja and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Gold (Control) Act, 1968 - Sections 2, 3, 4, 5(2), 8(1), 8(6), 15A(5), 16(1), 16(5), 55(3), 58, 59, 64, 66, 71(1), 74, 85(1), 98B, 98B(1), 98B(2), 105 and 178(1); Income Tax Act 1961 - Sections 119, 132, 132(5) and 132A; Defence of India Rules, 1962 - Rules 126A to 126Z; Voluntary Disclosure of Income and Wealth Ordinance, 1975; Defence of India Act, 1962 - Sections 3; Defence of India (Amendment) Rules, 1963; Defence of India (Amendment) Rules, 1966; Gold (Control) Ordinance, 1968; Customs Act, 1962 - Sections 110, 110(1), 138A and 151; Opium Act - Sections 9 and 10; Voluntary Disclosure of Income and Wealth Act, 1976

Reported in : AIR2004SC3830; (2004)190CTR(SC)1; 2004(176)ELT3(SC); [2004]268ITR273(SC); JT2004(5)SC300; 2004(6)SCALE141; (2004)7SCC33

by a preponderance of probability.'18. Section 98B of the 1968 Act was similar to Section 138A of the Customs Act, 1962. It made a drastic change in the concept of mens rea as a necessary ingredient of an offence. … Gold Control Officer had no authority to take over and seize the gold from Income-tax department. Under Section 64(b), any Gold Control Officer may, during the course of enquiry in connection with the contravention of any provisions

Motiram Tola Ram and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(11)ECC8

Nankani further submitted that though dutiability of customs on goods imported is by virtue of Section 12 of Customs Act, 1962, levy of additional duty equal to excise duty is in terms of Section 3 of Customs Tariff Act, … earlier decision in Century Enka Ltd. and Ors.v. Union of India and two others reported in 1982 ELT 64. This apart in the Writ Petition filed by M/s. Motiram Tola Ram the High Court had accepted this

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section 11B(2), 11B(5), 11BB, 11C, 12 and 37A(12); Customs Act, 1962 - Sections 110(1A) Finance Act, 1994 - Section 96C(2)--Advance Ruling--Notification No.8/2003 dated 20.6.2003 not relevant to issue of … Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and Brahm Avtar Agrawal, Members Finance Act, 1994 - Sections 64 to 96, 66, 83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section 11B(2), 11B(5), 11BB, 11C,

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

judgment of the High Court Submissions in the appeals Determination of the rate under Section 15 of the Customs Act 1962 Precedent Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information … the bill of entry for home consumption and for self-assessment have to be read in the context of Section 64 PART L13of the Information Technology Act which recognizes “the dispatch of an electronic record” and “the time of

Shah Diagnostic Institute Private Limited, a Company Incorporated Unde ...

Court : Mumbai

Subject : Customs

Acts : General Clauses Act - Sections 6; Customs Act, 1962 - Sections 25, 25(1) and 159A; Customs Tariff Act; Finance Act, 2001; Constitution of India - Articles 14 and 19(1)

Reported in : 2006(3)BomCR54; 2008(222)ELT12(Bom); 2006(3)MhLj395

the parties.Re: Contention (a)13. In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, the Central Government upon its satisfaction and in the public interest and in supersession of earlier notifications, issued … Director General of Health Services, New Delhi regarding satisfaction of the conditions of the Notification Nos. 279/83 and 64/88, the petitioners imported one MRI machine in part shipments and cleared the same for home consumption after filing

Dhanraj Chhajar Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 50, 51, 57, 62, 64, 69, 71 and 110; ;Sea Customs Act, 1978 - Section 178

Reported in : 1982(10)ELT963(Cal)

point, Mr. Bose contended with reference to Sections 50, 51, 57, 62, 64, 69 and 71 of the Customs Act, 1962 which relate to the … on the 8th November, 1978.4. These two consignments were kept in a bonded warehouse in terms of the Customs Act, 1962, but were not allowed to be cleared for export. This was in spite of the fact that all … In the first place, he contended that the first consignment was seized on the 24th July, 1978 under Section 110 of the Customs Act, 1962. If no show cause notice was issued within six months from the

B.V. Jewels Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2003)(155)ELT589Tri(Mum.)bai

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

Birendra Bahadur Pandey Vs. Gramophone Co. of India Ltd. and ors. Overruled

Court : Kolkata

Subject : Intellectual Property Rights

Acts : Copyright Act, 1957 - Sections 51 and 53; ;Customs Act, 1962 - Sections 2(23), 11, 11(O), 25 and 53; ;Import and Export Control Order, 1955 - Section 11; ;Constitution of India - Article 226

Reported in : AIR1984Cal69

the nature of mandamus commanding and directing respondents 1 and 2 to forthwith take appropriate steps under the Customs Act 1962 to inter alia confiscate the said cassettes and deliver the same to your petitioner. (c) A writ of … was drawn to certain other Sections of the Customs Act, namely, Sections 64, 68, 144, 80, 46 and 30 in aid oi the submissions made … the Registrar of Copyright. New Delhi, respondent 6, according to the petitioner, in accordance with the provisions of Section 53, Copyright Act, 1957. The petitioner thereafter filed an application under Article 226 of the Constitution in which