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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 … been made under Section 51 by the proper officer, or being goods entered for export by post under Section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer,

Rajeev Verma Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 2(39), 50(2), 77, 82, 84 and 113; Exim Policy, Foreign Trade Development and Regulation Act, 1992; Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Code of Criminal Procedure (CrPC) - Sections 80 and 81; Foreign Trade (Regulations) Rules, 1993; Constitution of India - Articles 14, 21, 32 and 226

Reported in : 2007CriLJ1232; 2007(94)DRJ34; 2007(218)ELT200(Del)

goods which have already left India, would not be export goods within the ambit of Section 113 of Customs Act, 1962. However, in view of the subsequent Full Bench decision of the Calcutta High Court in Eurasian Equipments and … includes in the case of goods imported or to be exported by post the entry referred to in Section 82 or entry made under regulations made under Section 84. The exporter is required by virtue of Section 50(2)

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1987)(11)LC545Tri(Mum.)bai

directions. While the Hon'ble High Court in writ cases has powers to travel beyond the limits of the Customs Act, 1962, this Tribunal is a creature of the statute and cannot go beyond the limitations prescribed by the statute. … the first appeal. He elucidated that the Collector had confiscate (sic)3002. 577M/Ts of refined industrial coconut oil under Section 111(d) of the Customs Act, but he gave an option to the importers to redeem the goods on … and valued at Rs. 2,91,21,450.00 C.I.F. per MT COCHISEIGM No. 191 of 82 dated 22.9.1982 which arrived at Kandla on 22.9.1982 from Colombo. The importers

Collector of Customs, Calcutta Vs. Sun Industries

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(18), 35, 51, 75, 75(1), 82, 130E and 131; Customs and Central Excise Duties Drawback Rules, 1971 - Rule 2

Reported in : (1988)2CompLJ194(SC); 1988(17)ECC69; 1988(35)ELT241(SC); JT1988(2)SC131; 1988(1)SCALE758; 1988Supp(1)SCC342; [1988]3SCR500; [1988]71STC149(SC)

Sabyasachi Mukharji, J.1. This appeal under Section 130-E(b) of the Customs Act, 1962 (hereafter called 'the Act') directed against the order dated 14th of July, 1987 of the Customs Excise and … been made under Section 51 by the proper officer, or being goods entered for export by post under Section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer

Sahilendra Kumar Singh Vs. Directorate of Revenue Intelligence

Court : Delhi

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 82, 83 and 438; Customs Act, 1962 - Sections 132 and 135

Reported in : 2004(94)ECC371

J.1. Petitioner is seeking anticipatory bail under Section 438 Cr.P.C in a case under Sections 132/135 of the Customs Act.2. Briefly stated, the allegations against the petitioner is that while working as Engineer Project of M/s NEC Engineers … immediately. Anticipatory Bail - Under Section 438 Cr.P.C in a case Under Section 132/135 of the Customs Act, 1962--Claimed on the ground that all co-accused persons have already been released on regular bail after undergoing varying periods … he has attended the court even once so far. Proceedings Under Section 82/83 Cr.P.C. have already been initiated against him.5. Having considered the submissions of

Kulwant Singh Vs. Air Customs

Court : Delhi

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 82 482; Customs Act, 1962 - Sections 132 and 135

Reported in : 2004(72)DRJ200

his appearance before the Trial Court, the petitioner shall be released on furnishing personal bond of Rs. 50,0007--Customs Act, 1962, Sections 132 and 135. - LABOUR & SERVICES Disability Pension: [Vikramajit Sen, Sanjiv Khanna & S.L.Bhayana,JJ] Army Act … the proceedings were still pending.Petition is disposed of with the aforesaid directions. dusty. Criminal Procedure Code, 1973 - Sections 82, 482--Proclaimed offender--Quashing of proceedings --Petitioner left for Singapore on being informed by his counsel that the case

Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(3), 2(16), 77, 82, 84, 111, 112 and 130; Foreign Trade (Development and Regulation) Act, 1992 - Sections 7, 11 and 11(1); Foreign Trade (Regulations) Rules, 1993 - Rule 1; Imports (Control) Order and the Imports and Exports (Control) Act, 1947; Code of Civil Procedure (CPC) , 1908 - Sections 100

Reported in : 2005(5)BomCR325

Britto N.A., J.1. In these appeals filed under Section 130 of the Customs Act, 1962, (Act, for short), against a common order dated 13-8-2004, of the Customs, Excise and Service Tax, Appellate Tribunal, … includes in the case of goods imported or to be exported by post, the entry referred to in Section 82 or the entry made under the Regulations made under Section 84.16. Admittedly, the respondent M/s. Kabul Textiles were

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)

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 … been made under Section 51 by the proper officer, or being goods entered for export by post under Section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer,

T.U. Ashraf Vs. the State of Kerala and ors.

Court : Kerala

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 7(1); Customs Act, 1962 - Sections 108; Constitution of India - Articles 12, 21 and 22; Code of Criminal Procedure (CrPC) - Sections 82 and 83

Reported in : 2000CriLJ749

Fathima Enterprises, Muvattupuzha was recorded by the authorities in connection with the seizure under Section 108 of the Customs Act, 1962. According to the appellant, the said statement of Yusuff was retracted by petition dated 27-7-95 alleging threat and … Repeat through concerned, ret- urnable to 26-3-9726-3-97 : Repeat through the concerned, returnable to 19-6-97. Issue steps u/Sections 82, 83 against the accused19-6-97 : For 82, 83 steps to 31-7-9731-7-97 : Repeat NBW through concerned, S.P. Adjourned

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.' … been made under Section 51 by the proper officer, or being goods entered for export by post under Section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer,