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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 … 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) of Customs Act, while presenting a shipping bill or

Smt. Archana Guha Vs. Ranjit Alias Runu Guha Neogi and ors.

Court : Kolkata

Subject : Criminal

Acts : Maintenance of Internal Secutiry Act; ;Advocates' Act - Sections 24 and 49; ;Indian Penal Code (IPC) - Sections 34, 120B, 166, 167, 167(2), 279, 302, 304A, 325, 330, 331, 333, 338, 330, 331, 348, 379, 420 and 509; ;Government of India Act, 1935 - Section 241(2); ;Contempt of Courts Act, 1971 - Sections 2 and 15(2); ;Evidence Act; ;Code of Criminal Procedure (CrPC) , 1978 - Sections 317, 327 and 482; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 54, 167, 167(2), 167(5), 204, 245, 245(1), 245(2), 302, 344, 468, 468(2), 473, 482 and 561A; ;Code of Criminal Procedure (CrPC) , 1974 - Sections 436 and 437; ;Code of Criminal Procedure (CrPC) , 1898 - Sections 202, 236, 403(1) and 403(2); ;Customs Act, 1962 - Sections 111 and 135; ;Gold (Control) Act, 1968 - Section 84; ;P

Reported in : 1990CriLJ2012

Cri LJ 1106), where the delay was about 20 years after the gold in question, was seized under Customs Act, 1962 and Gold (Control) Act, 1968. Even in that case it has been observed that such delay would be … whereas other two accused were acquitted. The same alleged offenders were later on sought to be prosecuted under Section 84 of the Gold (Control) Act, 1968 relying on the find of primary gold from the very same premises

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, … 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 not issued with any notice to show cause alleging that they

Heilgers Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1984)(17)ELT548Tri(Kol.)kata

all the six appeals were filed after the period of limitation as provided under Section 129-A(3) of the Customs Act, 1962.As per provisions of Sub-section 3, the period of limitation for the filing of appeal from order passed by

Paradeep Phosphates Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2000)(70)ECC427

in this case, demand of differential duty has been raised against the appellants under Section 28(1) of the Customs Act, 1962 for which the Assistant Commissioner of Customs is the competent authority. He stated that this is a case … a fertilizer project. He accordingly finalised the provisional assessment of the imported goods by classifying them under Heading 8428.39 and confirming a duty of Rs. 10,2743,769/- on the importer.5. We have heard Shri Joseph Vellapally, Sri. Advocate

Sriram Mills and anr. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(33), 3(2) and (3), 11, 12, 25(1), (2) and (3), 111, 112, 143(A) and 167(8); Foreign Trade (Development and Regulation) Act, 1992 - Sections 11 - Rule 9; Constitution of India - Article 226; Import and Exports (Control) Act, 1947 - Sections 2(E), 3(2), 4, 5, 9, 11, 14, 15 and 20; Foreigh Trade (Development and Regulation) Ordinance, 1992; Foreigh Trade (Regulation) Rules, 1993 - Rules 2 and 6(2); Sea Customs Act, 1878 - Sections 19, 167(8) and 168

Reported in : 1998(3)ALD441; 1998(4)ALT207; 1998(61)ECC456

as the respondents, it is necessary to refer to the legal position obtaining under the Act and the Customs Act, 1962 and the respective jurisdiction and powers of officers under both the acts; The field of import and export … paid Rs.30 lakhs of duty. It is also stated that the statements of various persons were recorded under Section 108 of the Customs Act.9. Before considering the arguments of the Counsel for the petitioners as well as … raw material to M/s. Jiwan Enteprises. M/s. Jiwan Enterprises could have imported 84.100 metric tonnes of PO Y/PFY without any correspondingobligation to export value added

Bank of Madura Ltd. and ors. Vs. Collector of Customs and ors.

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

Subject : Customs

Reported in : (1987)(28)ELT396Tri(Chennai)

Customs, Madras, imposing a fine of Rs. 3 lakhs and Rs. 4 lakhs under Section 125 of the Customs Act, 1962, hereinafter referred to as the Act. The Collector of Customs, Madras, is the appellant in the rest of … No. 253/85, from Romania. On 8.4.1982, M/s. A.M. Ahmed & Company also filed another Bill of Entry No. 843 for clearance of 516.140 M.Ts of hot relied mild steel plates, valued at Rs. 14,29,555/- c.i.f., imported in

Sarabhai Chemical Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1986)(26)ELT441TriDel

(Bom), and (b) Sylvania Laxman Ltd. wherein it was held that the provision of Section 15(1)(b) of the Customs Act, 1962, was inoperative. The Deputy Collector of Customs did not agree with this view and 'held that the provisions … goods were assessed to duty at the rate of 60% ad valorem plus 15% ad valorem under item 84.59(1) of the C.T.A., 1975. The appellants contested this assessment on the ground that the goods should be assessed

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Customs

Reported in : (1987)(13)LC717Tri(Kol.)kata

etc. referred to in paragraph 42 of Appendix-10 means other prohibitions, such as under Section 11 of the Customs Act, 1962, Section 13 of the Foreign Exchange Regulation Act, 1973 and Section 10 of the Drugs and Cosmetic Act, etc.24. … the goods under OGL vide Sr. in of Appendix 10, list 8, Part III of Import Policy 1983- 84. Bill of Entry for clearing the goods was filed on 9.11.83. The Collector of Customs, Calcutta, vide his

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

under the GATT. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has, … plant for manufacturing newsprint and writing and printing paper. The respondent registered a contract as per Heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House,