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B.S. Kamath and Co. and ors Vs. Union of India and ors.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 12(1), 14, 14(1), 15, 25, 46, 50, 157 and 157(2)

Reported in : 1986(8)ECC92; 1986(24)ELT456(Kar); ILR1986KAR3895

any direction on the same. 49. We now sum up our conclusions : (a) Section 15 of the Customs Act, 1962, Section 3(2) of the Customs Tariff Act of 1975 and the Bill of Entry (Forms) Regulations, 1976 are valid. … been enacted by Parliament by virtue of the powers derived by it from Articles 246(1) read with Entry 83 of List-I (Union List) of the 7th Schedule to the Constitution and is within its legislative competence. We

Barium Chemicals Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 7, 8, 11, 12, 12(1), 14, 15, 25, 25(1), 33, 46, 47 and 50; Customs Tariff Act, 1975 - Sections 2, 2(1), 3, 3(1), 3(2) and 3(6); Central Excise Act, 1944; Foreign Exchange Regulation Act, 1973; Customs Valuation Rules, 1963 - Rule 8; Central Excise Rules - Rule 8

Reported in : 1988(17)ECC201; 1988(37)ELT327(AP)

assessable value of the goods for the purpose of levy of customs duty under Section 12 of the Customs Act, 1962 read with Section 2 of the Customs Tariff Act, 1975, the landing charges and stevedoring charges payable by

Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

customs, being export duties, only on goods exported out of India, in view of the provisions of the Customs Act, 1962, especially, Section 12 of the said Act, such duties were being levied and collected even in respect of … that the legislative power to levy customs duties is traceable to Articles 245 and 246 read with Entry 83 of List I of Schedule VII of the Constitution of India. The said Entry reads as `Duties of

Expo Combines Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC678Tri(Delhi)

licence and the goods are liable to confiscation under the provisions of Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(2) of Imports & Exports (Control) Act, 1947 and also for imposing liability under Section … colour film processor. (iii) P/W/9956216, dated 24-12-1982 issued in favour of M/s. Expo Combines, Bangalore debited for Rs. 83,139/- for paper processor.3. The clearance of the consignment was sought as collectively forming O.G.L. item being covered by

Microsoft Corporation (India) Private Ltd. Vs. Commissioner of Service ...

Court : Delhi

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 35F, 65(105) and 83; Customs Act, 1962 - Sections 2(18) and 129; Constitution of India - Article 226; Export of Service Rules, 2005

Reported in : (2009)227CTR(Del)209; 2009[16]STR545; [2009]23STT400; (2010)27VST497(Delhi)

1966 Punjab 532. Suffice it to observe that while disposing of an application under Section 129 of the Customs Act, 1962 the Tribunal is obliged to adhere to the question of undue hardship. The order of the Tribunal should … application for stay under Section 35F of the Act, which is made applicable also to service tax vide Section 83 of the Finance Act, 1994. The case of the petitioner is that commission received by the petitioner under

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

Action Committee for Resolving Gujarat Salt Manufactures Vs. Union of ...

Court : Gujarat

Subject : Civil

Acts : Railways Act, 1989 - Sections 10, 64(3), 65(2), 72, 72(1), 72(2), 72(3), 72(4), 73, 73(1), 83 to 85 and 86; Foreign Exchange Regulation Act, 1947 - Sections 23(1); Employees' Provident Funds etc. Act, 1952; Customs Act, 1962; Constitution of India - Articles 14 and 226; Railways (Punitive Charges for Overloading of Wagon) Rules, 1990 - Rule 161A; Standard of Weights and Measures (Enforcement) Act, 1985; Weighment of Consignment (in Wagon Load or Train load) Rules, 1990 - Rule 4; Railways Punitive Charges for Overload of Wagons (Amendment) Rules, 2004

Reported in : (2005)1GLR889

of penalty. The former case arose under Employees' Provident Funds etc. Act, 1952 and the latter under the Customs Act, 1962. Other decisions relating to strict construction of penal statutes were also referred to. It was contended that when … penalty for breach of any statutory enactment or statutory provisions. The aforesaid becomes apparent from the provisions of Section 83 of the Act, which authorises the Railways to exercise the right of lien for the freight or any

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(98)ECC395

83, 93, 96C(1) and 96C(2); Central Excise Act, 1944 - Section 11B(2), 11B(5), 11BB, 11C, 12 and 37A(12); Customs Act, 1962 - Sections 110(1A) Finance Act, 1994 - Section 96C(2)--Advance Ruling--Notification No.8/2003 dated 20.6.2003 not relevant to issue of

East Punjab Traders and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1987)(12)ECC113

was also obtained from Adarsh Veer Jain, Partner of M/s East Punjab traders under Section 108 of the Customs Act, 1962 (hereinafter referred to as the 'Act').He. represented all the three firms. Ten consignments out of 29 were also … material appearing in Appendix 17, and, as man-made fabrics its import is banned under Appendix 4 of AM 83 Policy. Consequently the licences against which clearance was sought by the appellants which are issued under Appendix 17,

Collector of Customs, Bangalore and anr. Vs. Maestro Motors Ltd. and a ...

Court : Supreme Court of India

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975 - Secton 3; Interpretative Rules - Rule 2

Reported in : 2004(97)ECC633; 2004(174)ELT289(SC); JT2005(11)SC289; 2004(10)SCALE253; (2005)9SCC412

said Notification reads as follows:'In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest to hereby