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Kanubhai Engineers Ltd. Vs. Union of India (Uoi)
Mumbai
Sep-01-2003
Customs
Customs Act, 1962 - Sections 2(30) and 76; Constitution of India - Articles 142 and 226
2004(4)BomCR448; 2003LC1042(Bombay); 2003(158)ELT571(Bom)
one, the petitioners are entitled to get refund either under Section 27 or under Section 74 of the Customs Act, 1962. Mr. Sanklecha further submitted that Section 76 of the Customs Act, is ultra vires. The Constitution as it
Tag this Judgment! AI Brief & AskAshoka Machine Tools Corporation and anr. Vs. Union of India and ors.
Kolkata
May-09-1996
FERA
Constitution of India, 1950 - Article 226;; Foreign Exchange Regulation Act, 1973 - Sections 8, 8(1 and 2), 13(2), 17, 18, 19(1 and 4), 20, 21(3), 24, 25, 27(1, 2 and 3), 28(1), 29, 29(1 and 2), 30, 31 and 76;; Customs Act, 1962 - Section 114;; Evidence Act, 1872 - Section 114;; Customs Application (Format) Regulation, 1991;; Foreign Exchange Regulation (Amendment) Act, 1947
(1998)3CALLT197(HC)
duly paid by them, amounting to Rs. 14,56,056 only, on 20th February, 1992. under section 27 of the Customs Act, 1962 (hereinafter referred to as the Act.). Their said refund application not having been disposed of by the respondent-authorities … utilisation thereof in the interest of the economic development of the country.'11. Their Lordships had noted therein that 'Section 76 emphasises that every permission or licence granted by the Central Government or the Reserve Bank of India should
Tag this Judgment! AI Brief & AskSneh Enterprises Vs. Commnr. of Customs, New Delhi
Supreme Court of India
Sep-08-2006
Customs
Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76
2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)
of the said Act provides for the rates at which the custom duty should be levied under the Customs Act, 1962 as specified in the First and Second Schedules. Imposition of anti- dumping duty, however, is not a part … not contemplate application of the provisions of the Customs Act and the rules and regulations made thereunder. By Section 76 of the Finance (No.2) Act, 2004, indisputably, Sub-Section (8) was inserted stating the provisions of the Customs Act
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...
Rajasthan
Sep-06-1978
ExciseCustoms
Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio
1981(8)ELT440(Raj); 1978(11)WLN481
claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six months from the date of … of the Article Nature of duty Standard rate of duty ... ... ...1 2 3 4 5 6 766 Aluminium manufactures of the following, namely : (a) Plates, sheets, Revenue 40 per cent ... ... ... circles,
Tag this Judgment! AI Brief & AskAsstt. Collector of Cus. Vs. Hindustan Malleable and Forgings Ltd.
Kolkata
Sep-02-1992
Customs
Customs Act, 1962 - Sections 74, 74(1) and 76
1993(65)ELT194(Cal)
supplied in lieu thereof, i.e., in lieu of the imported articles, and the Appellate Authority also found that Section 76 of the Customs Act, 1962 was not applicable. The Appellate Authority concerned ultimately found that the goods were … 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
Tag this Judgment! AI Brief & AskThe Commissioner of Customs Vs. Leela Scottish Lace Ltd. and anr.
Karnataka
Feb-04-2010
Customs
Customs Act, 1962 - Sections 74, 75 and 76; ;Customs and Excise Duties Drawback Rules, 1995 - Rules 3, 6, 8, 11, 13 and 15
2010(2)KCCR982
Circulars No. 24/2001-Cus No. 19/2005-Cus and No. 31/2000-Cus and extract of Section 74 to Section 76 of the Customs Act, 1962 (52 of 1962).2. We are still not very convinced as to the manner of working of the provisions
Tag this Judgment! AI Brief & AskBombay Oil Industries Pvt. Ltd. Vs. Union of India (Uoi) and ors.
Supreme Court of India
Dec-06-1994
Customs
Customs Act, 1962 - Sections 12 and 25(1); Customs Tariff Act, 1975
1995LC436(SC); 1995(77)ELT32(SC); JT1995(3)SC64; 1994(5)SCALE97; 1995Supp(1)SCC295; [1994]Supp6SCR301
to them was not mutton tallow. These imports were subject to customs duty under the provisions of the Customs Act, 1962. As per the applicable customs tariff as laid down in the First Schedule to the Customs Tariff Act, … being Notification No. 141-CUS/76 issued in exercise of powers conferred on the Central Government by Sub-section (1) of Sections 25 of the Customs Act, 1962. The said Notification provided that the Central Government being satisfied that it
Tag this Judgment! AI Brief & AskCommissioner of Custom, New Delhi Vs. Brooks International and ors.
Supreme Court of India
May-24-2007
Customs
Customs Act, 1962 - Sections 2, 2(33), 2(41), 11, 14, 14(1), 46, 50, 50(1A), 76, 76(1), 111, 113 and 113(1); Imports and Exports (Control) Act, 1947 - Sections 3; Import Control Order, 1955; Customs Tariff Act, 1975; Foreign Exchange Regulation Act, 1973 - Sections 18; Foreign Trade (Development and Regulation) Act, 1992 - Sections 11(1); Drawback Rules - Rule 3; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11; Shipping Bill and Bill of Export (Form) Regulations, 1991
2007(119)ECC1; 2007(213)ELT161(SC); JT2007(8)SC514; 2007(8)SCALE373; (2007)10SCC396
the amount of drawback claimed, whether such goods can be confiscated for violation of the provisions of the Customs Act, 1962 (in short the 'Act'). In the matters relating to CA No. 4559-4561 of 2002, the respondent had sent … 3 of the Drawback Rules. The market value was less than duty drawback which was not admissible under Section 76(1)(b) of the Act. CEGAT has erroneously interpreted the provisions of Section 113(d) and (c) of the Act. The
Tag this Judgment! AI Brief & AskOm Prakash Bhatia Vs. Commissioner of Customs, Delhi
Supreme Court of India
Jul-07-2003
Customs
Customs Act, 1962 - Sections 2(33), 2(41), 11, 11(2), 14, 14(1), 14(1A), 46, 50, 76, 111 and 113; Import Control Order, 1955; Imports and Exports (Control) Act, 1947 - Sections 3; Foreign Exchange Regulation Act, 1973 - Sections 18 and 18(1); Customs Tariff Act, 1975; Shipping Bill and Bill of Export (Form) Regulations, 1991; Foreign Trade (Development and Regulation) Rules, 1993 - Rule 11; Foreign Trade (Development & Regulation) Act, 1992 - Sections 11(1); Foreign Exchange Regulation Act, 1947 - Sections 12(1)
AIR2003SC3581; 2003(88)ECC457; 2002LC336(SC); 2003(155)ELT423(SC); JT2003(5)SC279; 2003(5)SCALE197; (2003)6SCC161
exporting the goods, exporter has to give value of the goods as provided under Section 14 of the Customs Act, 1962 (hereinafter referred to as 'the Act') or the value of goods which he expects to receive on sale … It was held that no drawback was admissible even if the party exported the goods in terms of Section 76 of the Act as the market value of the goods was less than the amount of drawback claimed.4.
Tag this Judgment! AI Brief & AskJaIn Shudh Vanaspati Ltd., Etc. Vs. Union of India and ors.
Delhi
Aug-22-1980
Customs
Customs Act, 1962 - Sections 47
1980CENCUS570D; 1982(10)ELT43(Del); ILR1981Delhi222
levied (amount of the duty shown in the annexure attached) as provided for under section 28 of the Customs Act, 1962. You are, thereforee, requested to explain why the amount specified above should not be recovered from you.'These show-cause
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