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M/S. R.K. Industries-iv, Represented by Its Partner Ajay Agarwal, Chen ...

Court : Chennai

Subject : Service Tax

dated 10.11.2011 along with interest the rate of 6% per annum in terms of Section 75A of the Customs Act, 1962.) 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the

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

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

interest, was duly refundable to the petitioner.11. As regards the claim for interest, it was held that since Section 75A of the Customs Act, 1962 was inserted only on 26.5.1995 with prospective effect, it could not be invoked … was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where foreign exchange has not

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

contention of the learned Counsel for the appellant/petitioner is that the word 'case' under Section 127(A)(b) of the Customs Act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that … E.L.T. 574 at 579 (Cal).25. In fact the first respondent made a claim of interest (as per Section 75A(2) of the Act which speaks of interest on Drawback) at the rate mentioned in Section 28(A) of the

M/S.Karur K.C.P.Packkagings Limited Vs. 1.The Commissioner of Customs,

Court : Chennai

Subject : Customs

Claim amount entitled to the petitioner for the period 18.02.2010 to 24.09.2010, as per Section 75A of the Customs Act, 1962. !For Petitioner :Mr.A.K.Jayaraj For Respondents :Mr.R.Aravindan :ORDER This Writ Petition has been filed by Mr.T.Madhaiyan, General Manager (Works)

Leela Scottish Lace Ltd. Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(159)ELT477Tri(Bang.)

of Rule 16 of the Customs and Central Excise Duties Drawback Rules/1995 framed under Section 75 of the Customs Act, 1962 as per GOI Notification No. 37/95-Cus. (N.T.) dtd. 26-5-95, and (ii) the duty drawback of Rs. 3/07/881.63 claimed … eligible for the All Industry rates of Drawback in terms of Notfn. No. 67/98-Cus. (N.T.) dtd. 1-9-98. Section 75A(2) of Customs Act read with Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 stipulates

Franktex Enterprises (P) Ltd. Vs. Commissioner of Cus. (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (2002)LC420Tri(Kol.)kata

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

M/s. Innocia Lifesciences Pvt Ltd Vs The Principal Commissioner

Court : Chennai

the short ground that the impugned order confirming the demand against 23 shipping bills under Section 75(1) of Customs Act, 1962 read with Rule 18 of the Customs and Central Excise Duties Drawback Rules 2017, along with applicable interest … Rule 18 of the Customs and Central Excise Duties Drawback Rules 2017, along with applicable interest under Section 75A(2) of Customs Act, 1962.2. Petitioner’s claim for duty drawback regarding 23 out of 77 shipping bills was rejected

Dugar Impex Pvt. Ltd. Vs. Commissioner of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27A and 75A; ;Customs and Central Excise Duties Drawback Rules, 1995 - Rule 13

Reported in : 2003(154)ELT576(Cal)

the Tribunal in the connected appeal along with interest payable to the petitioner under Section 75A of the Customs Act.3. During the pendency of the instant writ application the respondent paid a total amount of Rs. 1,47,56/910/- inclusive

Union Of India Vs. M/s. B.t. Patil And Sons Belgaum (construction) Pvt ...

Court : Supreme Court of India

Subject : Land Acquisition

learned Single Judge held that respondent would be entitled to interest for delayed payment of duty drawback. Since Customs Act, 1962 provides that interest has to be paid in such a case in the range of five percent to … for drawback on imported materials used in the manufacture of goods which are exported. On the other hand, Section 75A deals with interest on drawback. Sub-section (1) of Section 75A says that, where any drawback payable to a