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M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

both direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act for the purpose of the present controversy. Section 87 (a) gives the definition … third accused in pursuance of Rule 3(1)(b) of the Rules had filed a declaration in Form 1-B under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of

B.K. Industrial Corpn. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 85 to 88, 90 and 127F

Reported in : 2004(4)BomCR865; 2005(101)ECC365; 2004(169)ELT13(Bom)

Indian Navy and, hence not eligible for exemption from payment of customs duty under Section 90 of the Customs Act, 1962. By the said order, the Settlement Commission has called upon the petitioners to pay the duty with interest … goods in operation outside India, no duty is chargeable having regard to the provisions of Sections 85 and 88 of the said Act. It was submitted that the collapsible barges fall within the meaning of the term

Hi-tech Engineers Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 72, 88, 88A, 90 and 124

Reported in : 2004(1)BomCR776

whether the petitioners who fraudulently obtained duty free clearance of imported Dracone Barges under section 90 of the Customs Act, 1962 can file an application before the Settlement Commission and contend that even if the duty free clearance under … Navy, even then, no duty is payable on the said barges because the case is covered under section 88(a) of the Customs Act, 1962.5. Before the said show cause notice could be adjudicated upon, the petitioners on

Cbs Gramophone Records and Tapes Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1991)(33)ECC174

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

iron Master (India) Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 111 and 125(2)

Reported in : 81(1999)DLT866; 1999(51)DRJ254; 2000(67)ECC376; 2000LC60(Delhi); 1999(114)ELT792(Del)

imposed in respect of the imported goods. The goods imported had been confiscated under Section 111(d) of the Customs Act, 1962, but an option to pay redemption fine and--penalty in lieu of confiscation, had been provided to the petitioner … be achieved by the Scheme. It was urged that a collective reading of Section 87 (m) (ii) and Section 88 (f) of the Scheme show that the amount of duties, ceses, fine or penalty are those which stood

Jindal Photo Films Ltd. and Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (2004)(95)ECC316

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

Seagram Manufacturing Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(87)ECC638

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

Goodwill Engineering Works Vs. C.B.E. and C.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 58, 65, 65(1), 66 and 88; Customs Rules; Customs Regulations

Reported in : 2000(121)ELT599(Mad)

consider renewal of the licence. The said direction is illegal, arbitrary and contrary to the provisions of the Customs Act, 1962. As long as specific exemption is granted in terms of a notification issued under Section 25 of the … he has not chosen to comply with the condition of export. In the circumstances, the provisions viz., Sections 88, 65 and 66 have to be read together. Therefore, I am of the view that the petitioner cannot

Commissioner of Customs (import) Vs. Wockhardt Hospital and Heart Inst ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 28, 28(1), 47, 47(1), 111, 112, 115(2), 124, 125, 125(1), 125(2), 130 and 143; Customs (Amendment) Act, 1985 - Sections 125(2); Income Tax Act, 1961; Customs Tariff Act, 1975

Reported in : 2006(200)ELT15(Bom)

J.P. Devadhar, J. 1. These two appeals are filed by the revenue under Section 130 of the Customs Act, 1962. Since the issue involved in these appeals are common, both these appeals are heard together and disposed of

Kamath Packaging Ltd. Vs. Union of India

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 12, 25, 25(1) and 111

Reported in : 1991(31)ECC240; 1992(61)ELT548(Kar)

of licensing to import and other related matters. 8. Let me first examine the relevant provisions of the Customs Act, 1962. The object of the Customs Act is to consolidate and amend the law relating to customs. 'Customs' is … investigate and conduct a preliminary enquiry into the suspected evasion of duty by the Customs Department stems from Section 111(o) of the Customs Act read with Section 25 and the importer is bound to render account of