Advanced Search Results

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 … 2005 and on the same day the respondent made a request for permission to re-export the goods under Section 69(1) of the Act and for the cancellation of the auction sale.3. The respondent also filed Writ Petition No.

Montana Valves and Compressors Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(116)ELT220TriDel

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

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

confirmed the demand of customs duty of Rs. 68,78,106/-, besides penalty and interest under Section 28AB of the Customs Act, 1962 (for short 'the Act'). 3. Aggrieved, the appellant preferred an appeal to the erstwhile Customs, Excise and Gold … goods for exportation', no customs duty was payable by virtue of the provisions contained in Sections 54 and 69 of the Act. Although, the amendment was allowed by the High Court in order to examine whether the

Jagjit Pal Singh Anand Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 69, 143(3), 147, 148, 254(2) and 260A; Customs Act, 1962 - Sections 110, 111 and 112

Reported in : (2010)229CTR(Del)243; [2010]321ITR106(Delhi)

found that the good was grossly undervalued and therefore were placed under seizure U/S Section 110 of the Customs Act, 1962. The total value of these consignments estimated at Rs. 17,48,969/- by DRI offices which was almost confirm by … Act as well as the orders on merits whereby addition regarding unexplained investment made by the AO under Section 69 of the Act have been upheld by the Tribunal. On both these orders appeal was admitted framing following

Vijayraj Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 69(1), 111, 113 and 116

Reported in : 1993(44)ECC281; 1992(57)ELT23(Mad)

to be re-exported to Singapore. After issuing show-cause notice, the goods were confiscated under Section 113(d) of the Customs Act, 1962 but the party had been allowed to export the goods on payment of certain redemption fine. The Court … certain redemption fine. The Court permitted re-export of the goods without payment of any duty subject to Section 69(1) of the Act. Section 69(1) of the Act relates to the export of warehoused goods on certain conditions.

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)

on 26th July, 1993 the petitioners filed two shipping bills bearing Nos. 459721 and 459722 in terms of Section 69 read with Section 90(2) of the Customs Act, 1962 (hereinafter referred to as 'the Act' for short). In … 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

Amerhsip Management (P) Ltd. and 9 ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act - Sections 2(18), (22) and (38), 54, 86(2) and 87; General Clauses Act, 1897; Merchant Shipping Act, 1958

Reported in : 1996(86)ELT15(Bom)

questions which require consideration are : (1) Whether the oil rigs are 'vessels' for the purpose of the Customs Act, 1962 as defined in Section 2(21) thereof (2) If yes, whether the Petitioners are entitled to get benefit of … are not within the territory of India, that is, they are beyond the Indian territorial waters. 34. Further, Section 69 of the Customs Act which, inter alia, provides that any warehoused goods may be exported to a place

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … is presented, and in respect of goods warehoused (on completion of the certain formalities as laid down under Section 69, the goods could be removed from the warehouse on payment of duty) as on the date of removal.'

Sunil Jugalkishore Gupta Vs. Union of India and Others

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 59, 59(3), 61, 67, 68 and 69; Central Excise Tariff Act, 1985; Central Excise Act

Reported in : 1987(14)ECC165; 1988(36)ELT75(Bom)

him to sell and/or transfer the goods figuring in the petition vide proviso to Section 59(3) of the Customs Act, 1962 - hereinafter referred to as the 'Act'.2. The points that arise for determination in this petition have to … Customs, Kandla Free Trade Zone had given his 'no objection' to the proposed transfer. Sections 67, 68 and 69 of the Act do not make it incumbent on an importer of dutiable goods to effect a bond-to-bond

Synthetics and Chemicals Ltd. Vs. S.C. Coutinho and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 15, 15(1), 25, 25(1), 46, 59, 68 and 69

Reported in : 1981(8)ELT414(Bom)

real meaning of section 12 read with section 15 and a Notification issued under section 25 of the Customs Act, 1962.2. In order to understand the controversy between the parties, a few facts may be noted. The appellants, who … is presented and in respect of goods being warehoused, on completion of certain formalities as laid down under section 69, the goods could be removed from the warehouse on payment of duty as on the date of removal