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Sudhir Kumar JaIn Vs. State of U.P.

Court : Allahabad

Subject : CustomsConstitution

Acts : Gold (Control) Act, 1968 - Sections 72; Customs Act, 1962 - Sections 115(2); Constitution of India - Arictle 226

Reported in : 2003(160)ELT80(All)

present in his vehicle yet proceedings were initiated against him. Show cause notices under Section 115, of the Customs Act, 1962 and under Section 72 of the Gold (Control) Act, 1968 were issued to show cause why the vehicle

Hi-tech Engineers Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 72 and 90

Reported in : 2003(161)ELT96(Bom)

whether the Petitioners who fraudulently obtained duty free clearance of imported Dracone Barges under Section 90 of the Customs Act, 1962 can file an application, before the Settlement Commission and contend that even if the duty free clearance under … as to why duty amount of Rs. 83,18,712/- should not be demanded and recovered from the petitioners under Section 72 read with Section 28(1) of the Customs Act. By the said notice, the petitioners were also called upon

Hi-tech Engineers Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 72, 88, 88A, 90 and 124

Reported in : 2004(1)BomCR776

whether the petitioners who fraudulently obtained duty free clearance of imported Dracone Barges under section 90 of the Customs Act, 1962 can file an application before the Settlement Commission and contend that even if the duty free clearance under … as to why duty amount of Rs. 83,18,742/- should not be demanded and recovered from the petitioners under section 72 read with section 28(1) of the Customs Act. By the said notice, the petitioners were also called upon

Sri Vishnupriya Industries Ltd. (In Liqn.), Rep. by Official Liquidato ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 59(2), 72, 72(1), 72(2), 142 and 142(1); Companies Act, 1956 - Sections 456(1); Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 9 and 10

Reported in : 2005(1)ALT470; 2005(184)ELT227(AP); [2005]60SCL311(AP)

Customs Bonded Warehouse licence bearing No. 1/98 to the company under the provisions of Section 9 of the Customs Act, 1962 (hereinafter referred to as 'the Customs Act'). During 1998-99, the company imported machinery and other components, packed in … company did not pay the confirmed demanded duty levied, respondent No. 1 purportedly in exercise of powers Under Section 72(2) of the Customs Act read with Section 142 thereof, passed detention order on 19-12-2000 for sale of 81

Commissioner of Customs Vs. I2 Technologies Software Pvt. Ltd.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(44), 15, 15(1), 23, 23(2), 46, 47, 59, 60, 61, 61(1), 61(2), 62, 64, 68, 71, 72, 72(1), 72(2), 111, 112, 114, 117 and 130(1); Customs Rules; Customs Regulations; Central Excises Act, 1944 - Sections 3(1)

Reported in : 2008(128)ECC245; 2008(154)LC245(Karnataka); 2007(217)ELT176(Kar); 2008(3)AIRKarR166(DB)

Arali Nagaraj, J.1. This appeal is filed by the Commissioner of Customs, Bangalore, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act') questioning the correctness of the order dated 23.8.2005 passed by the Customs, … appellant (Commissioner of Customs, Bangalore) holding that the respondent Company is not liable to pay excise duly under Section 72(1)(b), interest under Section 61(2)(i) and penalty under Section 112(a) of the Customs Act (hereinafter referred to as the

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

Mafatlal Fine Spinning and Manufacturing Co. Ltd. Vs. Union of India a ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2) and 72(1)

Reported in : 1987(11)ECC175; 1987(27)ELT19(Bom)

Assistant Collector of Customs, Bond Department, calling upon the petitioners to pay duty under Section 72(1) of the Customs Act, 1962 (hereinafter referred to as the 'Act') and the interest thereon at the rate of 6% per annum upto

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

duties in terms of Entry 81 of the List I of schedule VII of the Constitution is the Customs Act, 1962. Section 12 of Customs Act provides that the duties of custom shall be levied at the rate prescribed under … remove goods from the bonded warehouse under proper authorisation or is otherwise deemed to be improperly removed under Section 72. Therefore, in the case where imported goods are removed without payment of Duty to a bonded warehouse, the

Kesoram Rayon (a Unit of Kesoram Industries Ltd.) Vs. Collector of Cus ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15(1), 59, 61, 61(1), 68, 72 and 72(1)

Reported in : 1996VIAD(SC)475; 1997(57)ECC14; 1996(86)ELT464(SC); JT1996(7)SC519; 1996(6)SCALE123; (1996)5SCC576; [1996]Supp5SCR77

of three months for which the said bales were warehoused under the provisions of Section 61(1)(b) of the Customs Act, 1962 (hereinafter referred to as 'the Act') came to an end on 15th September, 1984. On 8th May, 1985, … 1984. On 8th May, 1985, the Assistant Collector of Customs issued to the appellants a demand notice under Section 72(1) of the Act. It recorded that the said bales remained in the bonded warehouse although the period of

Mavi Industrial Ltd. (Formerly Known as Krishna Filaments Ltd. Vs. the ...

Court : Mumbai

Subject : Land Acquisition

of the bond executed under notification No.53 of 1997 and violation of Sections 61 and 72 of the Customs Act, 1962?” 2) The appeal is admitted on the above question and taken up for hearing by consent of parties. … be the rate prevailing on the date of deemed removal of the capital goods and raw materials, under Section 72 of the Customs Act. The CESTAT has also upheld the interest on the duty amount and reduced the