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Balar Fabrics Pvt. Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35C(1); Customs Act, 1962 - Sections 129B(1); Income Tax Act, 1922 - Sections 33(4) and 66

Reported in : 2003(85)ECC142; 2002(142)ELT309(Raj); 2002(2)WLC475; 2002(1)WLN718

be useful to refer certain provisions of the Central Excises & Salt Act, 1944 as well as the Customs Act, 1962. Section 35B of the Excise Act provides that any per-son aggrieved by any of the orders enumerated in sub-section … which are conferred upon the Appellate Assistant Commissioner by Section 31 of the Act. The provisions contained in Section 66 about making a reference on questions of law to the High Court will be rendered nugatory if any

Union of India (Uoi) Vs. Cestat

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 125, 130, 130A, 130C, 130D and 143; ;Indian Income Tax Act, 1922 - Section 66; ; Income Tax Act, 1961 - Section 256; ;Constitution of India - Articles 226 and 227; ;Central Excise Act, 1944 - Section 35G

Reported in : 2005(183)ELT250(Cal)

the appellate Tribunal dated November 16th, 1999, Union of India filed an application before this court under the Customs Act, 1962, Section 130A. After condoning delay, such application was admitted by order dated April 7th, 2003; the appellate tribunal was … was empowered to grant stay or pass interim orders in pending references under the Indian Income-tax Act, 1922, Section 66, and the Income-tax Act, 1961, Section 256, their Lordships said (in, para 38 of the report)'In an appropriate

British Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 3, 12, 14, 18, 37(1), 37(2), 105, 105(1), 105(2), 106, 110, 124 and 136(2); Central Excise Rules, 1944 - Rule 201; Constitution of India - Article 226

Reported in : 1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)

of Criminal Procedure. 15. Section 12 of the Act empowers Central Government to apply the provisions of the Customs Act, 1962 (Central Act No. 52 of 1962) (hereinafter referred to as the Customs Act) in respect of duties imposed … 1922; Section 132 of the Income Tax Act, 1961, Section 178A of the Sea Customs Act, 1878, Sec. 66 of the Gold Control Act, 1968; etc. * * * *In my opinion, the said expression whether it

Paramjit Singh Vs. Commissioner of Customs and ors.

Court : Delhi

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 397 and 401; Customs Act, 1962 - Sections 108, 110 and 135(1); Gold (Control) Act, 1968 - Sections 66 and 85; Constitution of India - Article 20(3); Evidence Act - Sections 30

Reported in : 2002VIIIAD(Delhi)104; 98(2002)DLT116; 2002(64)DRJ200; 2002(82)ECC547; 2002(143)ELT485(Del)

slabs of gold and ten bars (rods) of gold; and they were seized under Section 110 of the Customs Act, 1962 and Section 66 of the Gold (Control) Act, 1968. The recovered gold collectively weighed 27.17 kgs. Valued at

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. … 30.8.1974 and in the presence of appellant No. 1, took over the gold from the Income-tax department under Section 66 of the 1968 Act. In this connection, reliance was placed oh the panchnama dated 30.8.1974. It was urged

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,

Commissioner Customs Department Vs. Smt. Nirmala Mitra

Court : Patna

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 130A; Limitation Act, 1963 - Sections 5 and 29(2)

the questions or disposing of references under Section 130A of the Customs Act, 1962, which is similar to Section 66 of the Indian income Tax Act, 1922 or Section 256 of the Income Tax Act, 1961, the High … the matter be placed for further consideration on question of admission. Nagendra Rai, J.--I agree. Order accordingly. (A) Customs Act, 1962, Section 130-A - Indian Limitation Act, 1963, Sections 29(2) and 5--Applicability of provisions to condone the delay--Application filed under

Sriram Mills and anr. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(33), 3(2) and (3), 11, 12, 25(1), (2) and (3), 111, 112, 143(A) and 167(8); Foreign Trade (Development and Regulation) Act, 1992 - Sections 11 - Rule 9; Constitution of India - Article 226; Import and Exports (Control) Act, 1947 - Sections 2(E), 3(2), 4, 5, 9, 11, 14, 15 and 20; Foreigh Trade (Development and Regulation) Ordinance, 1992; Foreigh Trade (Regulation) Rules, 1993 - Rules 2 and 6(2); Sea Customs Act, 1878 - Sections 19, 167(8) and 168

Reported in : 1998(3)ALD441; 1998(4)ALT207; 1998(61)ECC456

as the respondents, it is necessary to refer to the legal position obtaining under the Act and the Customs Act, 1962 and the respective jurisdiction and powers of officers under both the acts; The field of import and export … paid Rs.30 lakhs of duty. It is also stated that the statements of various persons were recorded under Section 108 of the Customs Act.9. Before considering the arguments of the Counsel for the petitioners as well as

Commissioner of Customs Vs. Jhunjhunwala Vanaspati Ltd.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(26), 17, 30, 30(3), 41, 45, 46, 46(1), 46(2), 46(4), 46(5), 46(5), 47, 47(1), 66(1), 130 and 149; Customs Tariff Act, 1975 - Sections 90; Customs (Amendment) Act, 1991; Imports (Control) Order 1955; Imports and Exports (Control) Act, 1947

Reported in : 2008(120)ECC231; 2008(156)LC231(Gujarat); 2008(232)ELT600(Guj)

Ravi R. Tripathi, J.1. By this appeal under Section 130 of the Customs Act, 1962, Commissioner of Customs, Kandla is before this Court being aggrieved by judgment and order dated 26.12.2006 rendered in … arises out of the order of the Tribunal any question which can be the subject of reference under Section 66(1) of the Act. Under that section, it is only a question of law that can be referred for

Commissioner of Customs Vs. Hindustan Tobacco Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Customs

Reported in : (2004)(170)ELT254Tri(Bang.)

was made subsequently. Show Cause Notice was issued to the respondents proposing penalty under Section 112 of the Customs Act, 1962. The Show Cause Notice was adjudicated by the Commissioner of Customs and Central Excise, Guntur who in the … with Director General of Foreign Trade (DGFT), vide Counter Receipt No. 012686, dated 7-5-93, in terms of Para 66 of Import and Export Policy for 1992-1997. On verification, it was found that the Respondents tampered with the