Advanced Search Results

Ms.Medopharm. Vs. the Joint Secretary to the Govt. of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Section 74, 75, 128 (1); Re-export of Imported Goods (drawback of Customs Duties) Rules, 1995. - Rules 4, 5 ; Constitution of India - Article 226

respect of the exported goods. However, the shipping bills had been filed, inadvertently, under Section 75 of the Customs Act, 1962, instead of filing the claim, under Section 74 of the said Act. The goods had been exported by

Gujarat State Fertilizers Co. Ltd. (Fibre Unit) and anr. Vs. Union of ...

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 74 and 74(1); Constitution of India - Article 226

Reported in : 2008(120)ECC158; 2008(156)LC158(Gujarat); 2009(233)ELT187(Guj)

the test of these very goods which is a must to claim drawback under Section 74 of the Customs Act, 1962. This point was asked to the representative of M/s Gujarat Nylons Ltd. specifically as to why both the

Rochiram and Sons Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 74 and 129DD

Reported in : 2008(129)ECC195; 2008(155)LC195(SC)

allowed. After re-export, Assessee filed a claim for duty drawback of Rs. 11,79,199 under Section 74 of the Customs Act, 1962.2. A show cause notice was issued to the Assessee as to why the duty drawback claimed be not

Daimler Chrysler India Pvt. Ltd. Vs. the Union of India, Joint Secreta ...

Court : Mumbai

Subject : Commercial

Acts : Customs Act, 1962 - Sections 27A, 74(1), 74(2) and 75; Motor Vehicles Act - Sections 39; Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972 - Sections 19

Reported in : 2004(1)ALLMR594; 2004(175)ELT72(Bom); 2004(1)MhLj813

amounts to use of a car after importation thereof into India as contemplated under Section 74(2) of the Customs Act, 1962 ('Act' for short)Contextual facts: 3. For the resolution of the above question, it is necessary to consider contextual

Solar Pesticides Pvt. Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985

Reported in : 1992(1)MhLj871

costs. Customs - exemption - Sections 26, 27, 27 (2), 28A, 28B, 28C, 28D, 74 and 75 of Customs Act, 1962, Section 11B of Central Excise Act, 1944, Central Excise Tariff Act, 1985 and Chapter 10 of Central Excise Rules,

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

Rule 13(1)(b) of the said rules, has not been availed; and(c) drawback has not been claimed either under Section 74 of the Customs Act, 1962 or Customs and Central Excise Duties Drawback Rules, 1971;(vi) exempt materials shall not … availed.6. The Custom authorities have placed on record the statutory provisions as envisaged under Section 25 of the Customs Act, 1962 regarding power to grant exemption from duty and the scope of Section 57A of the Central Excise Rules,

Bestnut Corporation Vs. Assistant Collr. of Cus.(Dbk)

Court : Chennai

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 74 and 75; Drawback Rules - Rules 3, 4, 6 and 7

Reported in : 2000(122)ELT11(Mad)

rate under Rule 7 of the Drawback Rules, they could not take recourse under Section 74 of the Customs Act, 1962. Moreover the petitioner applied for fixation of brand rate under rule 6 or special brand rate under Rule

Asstt. Collector of Cus. Vs. Hindustan Malleable and Forgings Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 74, 74(1) and 76

Reported in : 1993(65)ELT194(Cal)

Ltd. claimed refund of sum of Rs. 1,92,828.29 as an amount of drawback under Section 74 of the Customs Act, 1962. The respondent-writ petitioner claimed this amount by way of drawback as the imported goods were re-exported, inasmuch as

WavIn India Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act,1962 - Sections 74(1) and 74(2)

Reported in : 116(2005)DLT101; 2005(79)DRJ279; 2005(98)ECC743; 2005(184)ELT254(Del)

respondents to refund to the petitioners the duty drawback at the rate of 98% under the provisions of Section 74(1) of the Customs Act,1962 (hereinafter referred to as ''the Act''). 2. The facts relevant to these proceedings required

K.P. Abdul Majeed Vs. Collector of Customs and Central Excise, Trichy

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112 and 135

Reported in : 1996(56)ECC56; 1995(79)ELT554(Mad)

tune of Rs. 25 lakhs under Section 112 of the Customs Act, 1962 and Rs. 10 lakhs under Section 74 of the Gold (Control) Act, 1968 were also imposed in so far as the petitioners in these writ … for packing the gold and seized should not be confiscated to the Government under the provisions of the Customs Act, 1962 and the Gold Control Act, 1968 and why penalty should not be imposed on them for contravening the