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Madura Coats Ltd. Vs. Government of India and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 75, 75(1), 75(2) and 130; Central Excise Act, 1944 - Sections 7

Reported in : 1983LC481D(Madras); 1986(23)ELT63(Mad); (1983)IIMLJ123

is also dismissed as superfluous. There will be no order as to costs in all these writ petitions. Customs Act 1962 Section 75 - Export Drawback Customs and Central Excise Duties Drawback Rules 1971Central Government can determine amount and rate of

Chemicals and Fibres of India Ltd. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 75 and 75(2); Customs and Central Excise Duties Drawback Rules, 1971 - Rules 3, 6 and 7; Central Excise Act, 1944 - Sections 27

Reported in : 1991(32)ECC299; 1991LC439(SC); 1991(54)ELT3(SC); JT1991(1)SC405; 1991(1)SCALE165; (1991)2SCC10; [1991]1SCR288; 1991(1)LC700(SC)

charge to the assessees. The answer to the question revolves around the interpretation of Section 75 of the Customs Act, 1962 read with the Customs and Central Excise Duty Draw Back Rules, 1971.2. Section 75 of the Customs Act,

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

M.L. Balaram, Proprietor, Vishnu Exports International Vs. Union of In ...

Court : Karnataka

Subject : Customs

Acts : Foreign Exchange Regulation Act, 1973 - Sections 18(2), 18(3), 50, 51 and 52; ;Customs Act, 1962 - Sections 75 and 75(1); Foreign Exchange Management Act, 1999; ;Customs and Central Excise Duty Drawback (Amendment) Rules, 1995 - Rules 16A and 17; ;Customs and Central Excise Duties Drawback Rules 1971; Foreign Exchange Rules, 1974 - Rule-8; Customs and Central Excise Duties Drawback Act - Sections 17

Reported in : 2006(200)ELT12(Kar); [2006]70SCL8(Kar)

documents of the petitioner's establishment. The petitioner exported goods and claimed drawback concession Under Section 75 of the Customs Act 1962 and the same has been sanctioned and paid to the petitioner. After sanction of drawback money, the petitioner

Godrej Sara Lee Ltd., Rep. by Its General Manager-legal Mr. B.S. Virka ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 75; Customs and Central Excise Duties Drawback Rules, 1995

Reported in : 2007(120)ECC22; 2007LC22(Madras); 2007(216)ELT683(Mad)

machines manufactured by the petitioner is not eligible for availing drawback claim as per Section 75 of the Customs Act, 1962. It is seen that before passing the said impugned order, the 4th respondent, Assistant Commissioner of Customs (Drawback),

Kaling Vanidhya Vs. the Commissioner of Customs,

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 75(2); Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16

Reported in : 2006(113)ECC206; 2006LC206(Madras)

Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 read with Section 75(ab) of the Customs Act, 1962. Thus, the petitioner was directed to pay the said amount within fifteen days from the date of receipt

The Commissioner of Customs Vs. L.T. Karle and Co. and the Customs, Ex ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 28AA, 50(2), 51, 74, 75, 75(1), 75(2), 75(3), 75A(1), 75A(2), 76, 82 and 114; Foreign Exchange Management Act, 1999; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 3, 4, 6 and 6(1); Central Excie Act, 1944

Reported in : 2006(112)ECC488; 2006LC488(Madras); 2007(207)ELT358(Mad)

in respect of the four export shipment mentioned supra.(c) The interest as contemplated under Section 75A(2) of the Customs Act, 1962 should not be demanded on the drawback amount of Rs. 21,03,083/- already sanctioned.(d) Penalty should not be imposed … of the Customs and Central Excise Duties Drawback Rules, 1995, (hereinafter referred to as 'the Rules') framed under Section 75(2) of the Customs Act (hereinafter referred to as 'the Act'), raising the following substantial questions of law:1. Whether

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

The Commissioner of Income Tax Vs. Eltek Sgs (P) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 80HH, 80HH(1), 80I, 80IB, 80IB(1), 80IB(3) to (11B) and 260A; Customs Act, 1962 - Sections 51, 75, 75(1), 75(2) and 82

Reported in : (2008)215CTR(Del)279; [2008]300ITR6(Delhi)

hand, the entitlement to duty drawback that we are concerned with is referable to Section 75 of the Customs Act, 1962. This Section reads as follows:'75. Drawback on imported materials used in the manufacture of goods which are exported.'

Lucas Tvs, Madras Vs. Assistant Collector of Customs, Madras and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(16), 2(18), 2(23), 2(27), 12, 50, 51 and 75

Reported in : 1987(13)ECC292; 1987(12)LC1213(Madras); 1987(28)ELT266(Mad)

having been exported out of India for the purpose of drawback allowance claimable under Section 75 of the Customs Act, 1962 (Central Act 52 of 1962 - hereinafter referred to as the Act). 2. The facts of the case