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Union of India and ors. Vs. Khalil Kacherim

Court : Delhi

Subject : Customs

Acts : Sea Customs Act, 1878 - Sections 79 and 80

Reported in : 1970CriLJ417; 1983(13)ELT941(Del); ILR1968Delhi505

this Court. (3) It is nto disputed that the detention receipt aforesaid was issued to the respondent under section 80 of 'the Customs Act, 1962 after the respondent had made the declaration contemplated by section 77 of the … which were detained for re-export on 14/8/1967 vide D. R. No. 1372/88 are liable for confiscation under the Customs Act, 1962 (No. 52 of 1962), the diamonds are accordingly seized under section 110 of the same Act.' A demand

Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 25; Customs Tariff Act, 1975

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

additional duty, auxiliary duty and surcharge. The first two alone are in point for the present discussion. The Customs Act, 1962 deals with Customs duty proper, which people refer to as the basic duty. The Customs Act is a … also lays down or declares the charge of Customs duty. S. 12 of the Act is the charging section. Somewhat in the manner of the Income Tax Act, which relegates the actual rates of income tax to

Madras Rubber Factory Ltd., Madras Vs. Union of India and Another

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 80; Central Excise Act - Sections 9(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 260 and 386

Reported in : 1981(8)ELT879(Del)

of Customs and Countervailing Duty 2. Whether the suit is not maintainable because of the provisions of the Customs Act, 1962 3. Whether the suit is barred by limitation 4. Whether the period of limitation is to commence from … Rajasthan. One of the points raised in support of the Court having jurisdiction was that the notice under Section 80 was issued to the authorities at Delhi. It was held by Goswamy J. that the notice was not

K.R. Ahmed Shah Vs. Additional Collector of Customs, Madras and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 77, 80, 111, 112, 122, 128 and 135

Reported in : 1981(8)ELT153(Mad)

request for re-export of the declared jewellery and diamonds as required under Secs 77 and 80 of the Customs Act, 1962 (hereinafter referred to as the Act). He followed up his oral request for re-export of the declared items … children in India, he could not have had and intention to re-export the goods. The power conferred under Section 80 of the Act to permit the goods to be re-exported in respect of which a true declaration had

Collector of Customs Vs. Priyanka Overseas (P) Ltd.

Court : Kolkata

Subject : Customs

Acts : Imports and Exports (Control) Act, 1917; ;Import and Export (Control) Act, 1947 - Sections 3 and 3(2); ;Customs Act, 1962 - Sections 3, 15, 15(1), 25(1), 68, 80, 111, 112 and 125; ;Customs Tariff Act, 1975; ;Customs (Amendment) Act, 1963 - Section 124; ;Finance Act, 1988; ;Orissa Sales Tax Act; ;Imports (Control) Order, 1955; ;Import Control Act - Section 3; ;Import Trade Control Orders

Reported in : 1991(32)ECC206,1991LC57(Calcutta),1989(41)ELT195(Cal)

a notification dated 1.7.77 in exercise of the power conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 which provides as follows : ,'Notification No. 127/77-Cus. dt. 1.7.1977.In exercise of the powers conferred by Sub-section (1) … High Court, the said Assistant Collector passed an order on 18-10-1987 for allowing warehousing of the goods under Section 80 of the Customs Act on the writ petitioner/executing a general bond to that effect. The writ petitioner accordingly

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … no import within the meaning of the Customs Act in a case where the goods are entrusted under Section 80 and are not carried by the passenger beyond the customs barrier.'The case turned upon the construction of the

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(21), 2(27), 2(28), 11, 12, 14, 52, 53, 54, 86, 86(2), 87 and 90; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 3(2), 3(3), 3(4), 4, 5, 6, 6(1), 6(2), 6(5), 6(6), 7, 7(1), 7(6) and 7(7); Customs Tariff Act, 1975; General Clauses Act - Sections 3(28); Constitution of India - Articles 1, 1(3), 265 and 297; Customs Act, 1982; Central Excise Act, 1944; Income Tax Act, 1961 - Sections 9(1)

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

duty on the goods imported into, or exported from, India is provided for under Section 12 of the Customs Act, 1962. Section 12 is the charging Section which provides- Except as otherwise provided in this Act 'duties of customs shall … fiscal, safety, health, immigration laws and regulations. For this, he made a reference to Articles 56, 60, 77, 80 of the UNCLOS, 1982. It is submitted that pursuant to such recognition of the territorial limit in the

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 … be said to be profit derived from the business of the Industrial Undertaking eligible for deduction under Section 80IB of the Income-tax Act, 1961 (1961 Act)3. At the outset, we may indicate that although in the present

Shri M. Irshad Ali, Shri K.T. Vs. Commissioner of Customs, Chennai

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

Subject : MRTP

Reported in : (2002)(80)ECC363

Matched in: Citation (2002)(80)ECC363

industrial Cables (India) Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), 2(33), 2(34), 17, 18, 19, 46, 47 and 50; Imports and Exports (Control) Act; Import (Control) Order, 1955

Reported in : 1986(9)ECC88; 1986(25)ELT33(P& H)

in this argument would be evident when reference is made to some of the relevant provisions of the Customs act, 1962 (hereinafter called the Act). Sub-section (1) of Section 2, of the Act defines 'adjudicating authority' to mean 'any … 2(1), (33), (34), 47--Imports (Control) Order, 1955, Clause 8--Imports and Exports Policy 1982-83, Paras 140, 141. - Sections 80 (2) & 89 & Punjab Motor Vehicles Rules, 1989, Rules 85 & 80: [T.S. Thakur, CJ, Jasbir Singh