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Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(3), 2(16), 77, 82, 84, 111, 112 and 130; Foreign Trade (Development and Regulation) Act, 1992 - Sections 7, 11 and 11(1); Foreign Trade (Regulations) Rules, 1993 - Rule 1; Imports (Control) Order and the Imports and Exports (Control) Act, 1947; Code of Civil Procedure (CPC) , 1908 - Sections 100

Reported in : 2005(5)BomCR325

Britto N.A., J.1. In these appeals filed under Section 130 of the Customs Act, 1962, (Act, for short), against a common order dated 13-8-2004, of the Customs, Excise and Service Tax, Appellate Tribunal, … Foreign Trade (Development and Regulation) Act, 1992, read with Rule 1 of the Foreign Trade (Regulations) Rules, 1993. Section 7 of the said Foreign Trade (Development and Regulation) Act, 1992, provides that, no person shall make any import

Union of India (Uoi) and ors. Vs. Peerulal and ors.

Court : Rajasthan

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(39), 7, 11I, 11K, 108, 113, 114, 124 and 135A

Reported in : 1995CriLJ3356; 1995(2)WLN232

the petition) qua the petitioner Peerulal only. The show cause notice was issued under Section 124 of the Customs Act, 1962. The learned Single Judge also directed to restore the seized 479 bottles of Imperial Whisky seized vide seizure … Tezabi-4 slabs 2.996 Kg. 9375.00 3. Speed King Tape recorder (used made in Japan One 400.004. CASIO LC 786 mini card electronic calculator old & used, One 100.00 Made in Japan 5. Cassettes old & used Five

Minerals and Metals Trading Corporation of India Limited Vs. Sales Tax ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2 and 5; Constitution of India - Article 286(1); Customs Act, 1962 - Sections 7; Central Sales Tax Act, 1976

Reported in : 1998VIIAD(SC)354; AIR1999SC121; 1998(62)ECC610; 1998LC753(SC); JT1998(6)SC595; 1998(5)SCALE446; (1998)7SCC19; [1998]Supp2SCR112; [1998]111STC434(SC)

A customs station has, by reason of the Explanation to Section 2(ab), the same' meaning as in the Customs Act, 1962, and that is : 'any customs port, customs airport or land customs station'. A customs port is any. … port, customs airport or land customs station'. A customs port is any. port appointed under Clause (a) of Section 7 of the Customs, Act to be a customs port. (That Paradeep Port is a customs port is not

Barium Chemicals Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 7, 8, 11, 12, 12(1), 14, 15, 25, 25(1), 33, 46, 47 and 50; Customs Tariff Act, 1975 - Sections 2, 2(1), 3, 3(1), 3(2) and 3(6); Central Excise Act, 1944; Foreign Exchange Regulation Act, 1973; Customs Valuation Rules, 1963 - Rule 8; Central Excise Rules - Rule 8

Reported in : 1988(17)ECC201; 1988(37)ELT327(AP)

assessable value of the goods for the purpose of levy of customs duty under Section 12 of the Customs Act, 1962 read with Section 2 of the Customs Tariff Act, 1975, the landing charges and stevedoring charges payable by … but does not include goods which have been cleared for home consumption.(27) 'India' includes the territorial waters of India.'Section 7. Appointment of Customs ports, airports etc. - The Central Government may, by notification in the official gazette, appoint....(a)

Liberty India Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 28, 33B, 80AB, 80HH, 80I, 80IA, 80IA(4), 80IA(5), (7) to (12), 80IB, 80IB(1), 80IB(2), 80IB(3) to (11A), 80IB(13) and 260A; Central Excise Act, 1944 - Sections 37 and 37(2); Customs Act, 1962 - Sections 75 and 75(2); Customs, Central Excise Duties and Service Tax Drawback Rules, 1995; Foreign Trade (Development and Regulation) Act, 1992 - Sections 5

Reported in : 2009AIRSCW6721; (2009)225CTR(SC)233; 2009(169)LC1(SC); 2009(241)ELT326(SC); [2009]317ITR218(SC); JT2009(11)SC571; 2009(12)SCALE61; (2009)9SCC328; [2009]183TAXMAN349(SC); 2009(8)LC3913(SC)

paid stood refunded under Section 37(2)(xvia) of the Central Excise Act, 1944 and under Section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.8. On the nature of DEPB it … India, the duty paid stood refunded under Section 37(2)(xvia) of the Central Excise Act, 1944 and under Section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.8. On

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

Subject : Customs

(Prayer: This CSTA filed U/s. 130 of the customs Act, 1962 praying to set aside the final order No.881/2006 dated 12-05-2006 passed by the Customs, Excise and service Tax … mean that the terms should be treated as mutually exclusive. In interpreting the term “assessment” as used in Section 7 of the Taxation Laws Act, it should be given its plain meaning. It should not be understood in

Peer Chemicals and Metallurgy (P) Vs. Commissioner of Customs, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Customs

the import has been made by a non existing and fictitious firm in contravention of the provisions of Section 7 of Foreign Trade (Development & Regulations) Act 1962, the importers were issued with a show cause notice stating … Code Number in contravention of provisions of the Foreign Trade (Development & Regulations) Act, 1992 read with the Customs Act, 1962.2. The facts of the case are that M/s. Contfreight Shipping Agency India Pvt. Ltd. Madras (Container Agent), the

Pride Foramer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 6, 6(6), 7 and 7(7); Customs Act, 1962 - Sections 2(21), 12, 14, 15, 53, 54, 57, 86(2) and 87; Constitution of India - Articles 1(3), 51 and 297; ;General Clauses Act, 1897 - Sections 3(28)

Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

Delhi had published the Gazette of India extraordinary dated 1st December, 1997 notifying that the extensions of the Customs Act, 1962 and the Customs Tariff Act, 1975 to the designated areas in the Continental Shelf and Exclusive Economic Zone … alternative, the petitioner submits that Section 6 of Maritime Zones Act, 1976 defines the Continental Shelf of India. Section 7 defines the Exclusive Economic Zone of India means the areas specified therein beyond the territorial waters of India.

Peer Chemicals and Metallurty (P) Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Miscellaneous

Reported in : (2001)(99)LC277Tri(Chennai)

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

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

(2) of section 37, Chapter III which contains sections 9 - 15, deals with the Amendment to the Customs Act, 1962. Section 9 inserts clause 21 A defining 'fund' after clause 21 in Section 2 of the Customs Act. Section … new Chapter IIA, Containing Sections 12A, 12B, 12C and 12D, after Chapter II of the Central Excise Act. Section 7 is a consequential Section re- numbering Section 12A in the Central Excise Act as Section 12E. Section 8