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Deputy Commissioner of Vs. Walker Anjaria and Sons (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56ITD151(Ahd.)

and November 1974. (C) Thereafter the Superintendent of Customs, Jamnagar issued notices/demand notices under Section 28 of the Customs Act, 1962 on 26-4-1975 requiring the assessee to repay back in full the amount of duty refunded to the assessee.

Harbans Lal Vs. Collector or Central Excise and Customs, Chandigarh

Court : Supreme Court of India

Subject : Media and CommunicationCustoms

Acts : Customs Act, 1962 - Sections 110 and 124; Constitution of India - Article 226; Gold (Control) Act, 1968 - Sections 78 and 79

Reported in : AIR1993SC2487; 1994(1)ALT(Cri)9; 1993(44)ECC183; 1993LC219(SC); 1993(67)ELT20(SC); JT1993(4)SC135; 1993(3)SCALE64; (1993)3SCC656; [1993]Supp1SCR131

Writ Petition No.4206 of 1973, raising an important question of law, whether Sections 110 and 124 of the Customs Act, 1962 (hereinafter referred to as 'the Act') arc inter-se independent, distinct and exclusive or are they inter-woven, inter-connected and … by the Customs Authorities. The tactual position was, however, not denied. Additionally it was pleaded that proceedings under Section 78 of the Gold (Control) Act, 1968 has also been initiated against the appellant within the period of limitation

Union of India (Uoi) Vs. Sancheti Food Products Ltd.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27(5), 130(1) and 130(3); ;Finance Act, 1988 - Section 78

Reported in : 1994(68)ELT341(Cal)

amount of duty immediately thereafter.4. The Customs Department thereafter moved a reference application under Section 130(1) of the Customs Act, 1962 before the Tribunal. The said reference application was rejected on 9-9-1992. Thereafter an application under Section 130(3) of … Customs Act?(iii) Whether in view of the fact that Clause 5 of Section 27 which was inserted by Section 78 of the Finance Act, 1988 (26 of 1988) with effect from 13-5-1988 and that the Respondent Sancheti Food

Rajashri Packagers Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2007)(208)ELT91Tri(Bang.)

1. This RoM application under Section 129B(2) of the Customs Act, 1962, has been filed against the Final Order Nos. 858 and 859/2006 dated 4-5-2006 2006 (202) E.L.T. 469 (Tri. … by finalisation of assessment. Therefore, the demand of duty against both the appeal Nos. should be Rs. 75, 78,417/- only. (ii) At para 4, the Hon'ble Bench was pleased to record all the important grounds urged by

Rajasthan State Electricity Board Vs. Union of India and ors.

Court : Mumbai

Subject : CivilLimitation

Acts : Constitution of India - Articles 32 and 226; Railway Act, 1989 - Sections 71, 82-A, 106, 106(3) and 124-A; Railway Claims Tribunal Act, 1987 - Sections 13, 13(1) and (1-A), 15, 16, 17, 17(2) and 23; Limitation Act, 1963 - Sections 17(1) - Schedule - Article 113; Code of Civil Procedure (CPC), 1908; Indian Railways Act, 1890 - Sections 78-B; Central Excise and Customs Laws (Amendment) Act, 1991; Central Excise Act, 1944; Central Excise Tariff Act, 1985; Customs Act, 1962; Customs Tariff Act

Reported in : 2002ACJ992; AIR2001Bom310; 2001(3)ALLMR400; 2001(4)BomCR239; (2001)4BOMLR725; 2001(3)MhLj479

the provisions of the Central Excises and Salt Act, 1944 read with Central Excise Tariff Act. 1985 or Customs Act, 1962 read with Customs Tariff Act or by misinterpreting or misapplying any of the rules, regulations or notifications issued … of three months next after the date on which the intimation of the claim has been preferred under Section 78 of the Railways Act.(2) Notwithstanding anything contained in Sub-section (1), an application may be entertained after the period

Col. Sawai Bhawani Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct TaxationMiscellaneous

Acts : Gold (Control) Act, 1968 - Sections 8, 8(1), 8(2), 8(3), 16, 16(2), 16(12), 58(2), 71, 73, 74, 78, 79, 85, 86, 99, 111, 112 and 333; ;Income Tax Act 1961 - Section 132; ;Antiquities and Treasures Act, 1972; ;Income Tax Act, 1922 - Sections 2(2) and 24B; ;Customs Act, 1962; ;Sea Customs Act 1878 - Section 167(8); ;Forest Act, 1927 - Section 59A(2) and 59G; ;Defence of India Rules

Union of India v. Mustafa & Najibai Trading Co. the Supreme Court was interpreting the provisions of the Customs Act 1962. In para 33 of the judgment a reference was made to the earlier decision in Collector of Customs … has to be followed before any confiscation can take place or any penalty imposed have to be viewed. Section 78 provides for a statutory adjudication by the Gold Control Officer and Section 79 talks of 'giving an opportunity

Hyderabad Industries Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 27 and 27(1)

Reported in : 1992(1)ALT399

case is whether the petitioner is entitled to the refund of the duly under Section 27 of the Customs Act, 1962.11. Section 27 of the Customs Act reads as follows:27. Claim for refund of duty- (1) Any person claiming

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

confirmed the demand of customs duty of Rs. 68,78,106/-, besides penalty and interest under Section 28AB of the Customs Act, 1962 (for short 'the Act'). 3. Aggrieved, the appellant preferred an appeal to the erstwhile Customs, Excise and Gold

Arya Bhandar Pvt. Ltd. Vs. Asstt. Collector of Customs

Court : Kolkata

Subject : CustomsExcise

Acts : Customs Act, 1962 - Sections 28, 142 and 143A(2)

Reported in : 1994(46)ECC124,1994(69)ELT631(Cal)

first time, in October, 1992 that the respondent No. 2 passed an order under Section 143(A)(2)(b) of the Customs Act, 1962 confirming the demand for customs duty of Rs. 1,20,383.69. The petitioner also got another letter dated January 15,1991

P and O Nedlloyd (India) Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2002)(105)LC856Tri(Chennai)

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