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Ruchi Infrastructure Limited, Indore, represented by The Manager Thoma ...

Court : Kerala

Subject : Land Acquisition

a private bonded warehouse at Wellingdon Island, Cochin. The bonds executed in terms of Section 59 of the Customs Act, 1962 in order to secure the revenue stood cancelled by operation of Section 73 of the Customs Act, once

Panna Lal Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Customs

Acts : Constitution of India - Article 226; Gold (Control) Act, 1968 - Sections 8, 8(1), 11, 16(5), 55, 55(3), 66, 71, 72, 73, 74, 79 and 82(3); Customs Act, 1962 - Sections 110

Reported in : 1986(23)ELT103(Raj); 1982()WLN28

the gold under Section 66 of the Gold (Control) Act and the silver under Section 110 of the Customs Act, 1962 on a reasonable belief that the gold in question was being carried, possessed/controlled by the petitioner Pannalal in … wife of the petitioner, the applicability of aforesaid provision does not arise.11. It was also contended that under Section 73 of the Gold (Control) Act an option ought to have been given to the petitioner in lieu of

Action Committee for Resolving Gujarat Salt Manufactures Vs. Union of ...

Court : Gujarat

Subject : Civil

Acts : Railways Act, 1989 - Sections 10, 64(3), 65(2), 72, 72(1), 72(2), 72(3), 72(4), 73, 73(1), 83 to 85 and 86; Foreign Exchange Regulation Act, 1947 - Sections 23(1); Employees' Provident Funds etc. Act, 1952; Customs Act, 1962; Constitution of India - Articles 14 and 226; Railways (Punitive Charges for Overloading of Wagon) Rules, 1990 - Rule 161A; Standard of Weights and Measures (Enforcement) Act, 1985; Weighment of Consignment (in Wagon Load or Train load) Rules, 1990 - Rule 4; Railways Punitive Charges for Overload of Wagons (Amendment) Rules, 2004

Reported in : (2005)1GLR889

of penalty. The former case arose under Employees' Provident Funds etc. Act, 1952 and the latter under the Customs Act, 1962. Other decisions relating to strict construction of penal statutes were also referred to. It was contended that when … manufacturer, who is original consignor to pay penal freight, unloading charges, detention charges in exercise of power under Section 73 of the Railways Act 1989 (hereinafter referred to as the 'Railways Act'). It has been stated in the

Jagjit Cotton Textile Mills Vs. Chief Commercial Superintendent N.R. a ...

Court : Supreme Court of India

Subject : Civil

Acts : Sale of Goods Act, 1930 - Sections 19 and 23(1); Employees Provident Fund etc. Act, 1952; Railways Act, 1890 - Sections 3(13), 16, 29(1), 47(4), 53(1),(2), 54(1), 72(1), 72(2) and 73; Railways (Amendment) Act, 1954; Indian Railways Conference Association - Rules 6, 29 and 161A; Constitution of India - Article 14; Railways Act, 1989 - Sections 27, 55(1), 72, 73, 74, 83 and 87; Indian Railway Board Act, 1905 - Sections 2; Foreign Exchange Regulation Act, 1947 - 23(1); Customs Act, 1962

Reported in : 1998IVAD(SC)185; AIR1998SC1959; JT1998(3)SC297; 1998(3)SCALE209; (1998)5SCC126; [1998]2SCR1065

of penalty. The former case arose under Employees Provident Fund etc, Act, 1952 and the latter under the Customs Act, 1962. Other decisions relating to strict construction of penal statutes were also referred to. It was contended that when … is ultra-vires of the old Act inasmuch as under the old act, there is no provision corresponding to Section 73 of the new Act, which permits such penal charges to be levied and collected for overloading, - from

Pooja Batra Vs. Union of India (Uoi) and ors. Overruled

Court : Delhi

Subject : Customs

Acts : Conservation of Foreign Exchange and Preservation of Smuggling Act, 1974 - Sections 3, 3(2), 5(1), 7, 7(1) and 11; Customs Act, 1962 - Sections 2(39), 108, 110 and 135; Evidence Act, 1872 - Sections 73; Code of Criminal Procedure (CrPC) - Sections 39, 82, 83 and 482; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Business Rules - Rule 3; Constitution of India - Article 22(5)

Reported in : 155(2008)DLT6

August, 2007 was prepared and goods were confiscated along with their packaging material under Section 110 of the Customs Act, 1962 on the reasonable ground that the same were being smuggled.4. The premises of the concern M/s Om Prakash … if the signatures on these declaration forms are compared in exercise of powers conferred on the Court under Section 73 of The Indian Evidence Act, 1872 with the signatures appearing on the declaration form submitted for the ninth

Heilgers Limited Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Customs

Reported in : (1989)(22)LC252Tri(Kol.)kata

the appellants who are Steamer Agents, liable to penalty for shortianding of cargo under Section 116 of the Customs Act, 1962, 38. Briefly, the appellants have stated inter alia that Section 116 was in applicable to Nepal Cargo which

Escorts Limited Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Central Excises and Salt Act, 1944 - Sections 36, 27, 27(1), 46

Reported in : 1994Supp(3)SCC86

us. The application was filed admittedly beyond the period of six months prescribed by Section 27 of the Customs Act, 1962. The Assistant Collector rejected the same on the ground that the application was barred under Section 27. The … the Bill of Entry on 26-2-1977. He classified the said imported goods under the then obtaining tariff item 73.33/40 and paid the appropriate duty thereon. The duty payable under the said tariff item at that time was

Tata Sons Limited Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1)

Reported in : 1982(10)ELT53(Bom)

March 26, 1981 issued in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962. By this Notification, the Central Government granted exemption from payment of duty on computer peripheral devices, falling under … Santa Cruz Air-Port and the Customs authorities classified the computer system machine as falling under Tariff Item No. 73 in Section XVI of the First Schedule to the Indian Customs and Central Excise Tariff (Vol. I) (hereinafter

Metal Distributors Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 17(1)

Reported in : 1988(19)LC324(Bombay); 1988(37)ELT512(Bom)

of the unlawful attitude adopted by the respondents. The petitioners further claim that under Section 17(1) of the Customs Act, 1962 the Department is bound to clear the goods without under delay on lodging of the bill of entry. … and February 1980 diverse quantities of alloy steel scrap was shipped by the foreign suppliers. The petitioners imported 733.212 metric tonnes of the goods and upon importation of the goods between October 15, 1979 and February 1980

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(21), 2(27), 2(28), 11, 12, 14, 52, 53, 54, 86, 86(2), 87 and 90; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 3(2), 3(3), 3(4), 4, 5, 6, 6(1), 6(2), 6(5), 6(6), 7, 7(1), 7(6) and 7(7); Customs Tariff Act, 1975; General Clauses Act - Sections 3(28); Constitution of India - Articles 1, 1(3), 265 and 297; Customs Act, 1982; Central Excise Act, 1944; Income Tax Act, 1961 - Sections 9(1)

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

duty on the goods imported into, or exported from, India is provided for under Section 12 of the Customs Act, 1962. Section 12 is the charging Section which provides- Except as otherwise provided in this Act 'duties of customs shall … in this area as a part of the high seas is specifically recognized and retained in the Convention. 73. In the exclusive economic zone, the coastal State has exclusive right to exploit for economic purposes like constructing