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Sipta Coated Steel Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 4, 5, 5(1), 15, 59, 59(1), 59A, 61, 61(1), 65, 67 and 157

Reported in : 1993(1)BomCR201; 1992(62)ELT485(Bom)

The petitioners had imported certain goods which arrived at the Port of Bombay. Under Section 15 of the Customs Act, 1962 the petitioners can present a Bill of Entry for Warehousing. Under Section 59(1) of the Customs Act, 1962 … mission; goods intended for use in any manufacturing process or other operations in accordance with the provisions of Section 65, goods intended for use in any hundred per cent export-oriented undertaking and goods which the Central Government may,

Shree Pipes Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 57, 65, 124 and 128; Constitution of India - Article 14; Customs (Fees for Rendering Services by Customs Officers) Regulations, 1968 - Regulations 2 and 3

Reported in : 1994(46)ECC304; 1995(79)ELT405(Raj); 1994(3)WLC36; 1994(2)WLN553

13th July, 1992/7th October, 1992 passed by the Assistant Collector, Customs is appealable under Section 128 of the Customs Act, 1962 (for brevity 'the Act') and although he started with the argument with reference to Section 128 of the … of the condition No. 2 of the licence and that this is a condition which is covered under Section 65 of the Act, as the licence for the warehouse has been granted under Section 57 of the Act.I

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

of customs or to the value of gods for purposes of assessment' found in Section 129(3) of the Customs Act, 1962. This provision requires that appeal against the decision relating to the above questions must be heard by a … tax services rendered by service providers in India. Each year more and more services have been made taxable.5. Section 65(105) defines taxable service to mean any service provided or to be provided as enumerated in the subclauses therein.

Yahya F. Zaveri Vs. J. Datta and ors.

Court : Mumbai

Subject : Customs

Reported in : 1989(25)LC106(Bombay)

cannot be held to be unauthorised. Waste deemed to be destroyed if irrecoverable, hence demand for duty quashed. Customs Act, 1962: Section 65(2)(a). - - All the entries, including the ones pertaining to loss of gold in the process of

Commissioner of Customs Vs. Stelfast Pvt. Ltd.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 65

on the following facts :The respondent is a holder of custom licence issued under Section 65 of the Customs Act, 1962. The respondent is a manufacturer of Lapping mandrels, valve Guiders, Pins, etc. It imports duty free capital goods,

Goodwill Engineering Works Vs. C.B.E. and C.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 58, 65, 65(1), 66 and 88; Customs Rules; Customs Regulations

Reported in : 2000(121)ELT599(Mad)

consider renewal of the licence. The said direction is illegal, arbitrary and contrary to the provisions of the Customs Act, 1962. As long as specific exemption is granted in terms of a notification issued under Section 25 of the … supervision using imported parts and raw materials, by virtue of the power vested in the 2nd respondent under Section 65 of the Customs Act. The petitioner has been availing the exemption from payment of import duty on the

Harchand Vs. Additional Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sectons 5, 6, 155, 160 and 161; ;Sea Customs Act, 1878 - Sections 13, 15, 29, 65, 77, 78, 137, 160 (3), 163(37), 167(3), 167(7), 167(31) and 167(37); ;Sea Customs (Amendment)Act, 1956; ;General Clauses Act, 1897 - Section 6, 6(4), 6(5), 6(6) and 6(7); ;Indian Tariff Act, 1934 - Section 2; ;Code of Criminal Procedure (CrPC) , 1898 - Sections 476 and 479A; ;Indian Penal Code (IPC) - Sections 193; ;Constitution of India - Article 226 and 226(l)

Reported in : 1981(8)ELT699(Cal)

Roy, J.1. This Rule was obtained on September 24, 1973, against certain orders made upto revision under the Customs Act, 1962 (hereinafter referred to as the said Act) in respect of two consignments as mentioned hereinafter, meant for export … or provision is made for extension of time in suitable cases by the appropriate authority.(6) The provisions of Section 65 shall apply to goods warehoused before the commencement of this Act if the operations permissible under that Section

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

has sought to debar all such like persons, by insertion of Sub-section (6) to Section 129 of the Customs Act, 1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance … into the definition of 'Appellate Tribunal' as set out in Section 2(aa) of the Excise Act and Section 65(5) of the Finance Act, 1994 which were inserted in the respective statute much prior in point of time.

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

1966 Punjab 532. Suffice it to observe that while disposing of an application under Section 129 of the Customs Act, 1962 the Tribunal is obliged to adhere to the question of undue hardship. The order of the Tribunal should … (d), (p), (q), (v), (zzq), (zzza), (zzzb), (zzzc), (zzzh), (zzzr), (zzzy), (zzzz) and (zzzza) of Clause (105) of Section 65 of the Act, be provision of such services as are provided in relation to an immovable property situated

Rajendra Agarwal and ors. Vs. Cc(P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1997)(71)LC812Tri(Mum.)bai

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