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Madanlal Steel Industries Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 7, 11, 11(2), 24, 28, 32, 33, 34, 45, 47, 51, 77, 89, 109, 110, 111, 112, 124, 129D and 130

Reported in : 1992(38)ECC325; 1991(56)ELT705(Mad); (1992)IIMLJ43

. This ruling is of no assistance to the respondents. The said decision was rendered on interpretation of Section 89 of the Sea Customs Act which is different from Section 47 of the Customs Act, 1962, in material … check, who, after necessary examination, assessed the goods for duty by an order under Section 47 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). After the order four out of the six containers were cleared from

JaIn Shudh Vanaspati Ltd., Etc. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 47

Reported in : 1980CENCUS570D; 1982(10)ELT43(Del); ILR1981Delhi222

levied (amount of the duty shown in the annexure attached) as provided for under section 28 of the Customs Act, 1962. You are, thereforee, requested to explain why the amount specified above should not be recovered from you.'These show-cause … . This ruling is of no assistance to the respondents, The said decision was rendered of interpretation of Section 89 of the Sea Customs Act, 1978. Section 89 of the Sea Customs Act is different from Section 47

Sheth Enterprises Pvt. Ltd. and anr. Vs. Commissioner of Customs and a ...

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 128(1); Central Excise Act, 1944 - Sections 35 and 35B(5)

Reported in : 1999(66)ECC545; 2000(115)ELT53(Guj); (2000)1GLR8

time barred. 3. From the petition, it appears that a show cause notice under the provisions of the Customs Act, 1962 (hereinafter referred to as the 'Act') was served upon the petitioner on 6.1.1998 which was adjudicated vide order … further contended by the petitioner that on the same day i.e. on 3.11.1998 a declaration as contemplated under Section 89 of the Scheme was filed to claim the benefits under the Scheme. An acknowledgment thereof dated 9.11.1998 has

Swan Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance (No. 2) Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 87, 90, 92, 246, 260A and 264; Wealth Tax Act

Reported in : (2007)211CTR(SC)78; 2007(120)ECC140; 2007LC140(SC); 2007(214)ELT322(SC); JT2007(9)SC415; (2007)7SCC29; 2007(2)LC0907(SC)

failing which it was informed that recovery of Government dues shall be made under Section 142 of the Customs Act, 1962.11. Despite repeated letters when the appellant failed to pay interest amount of Rs.11,58,647/-, the Superintendent of Central Excise … Authority. The scheme was operative from 1st September, 1998 to 31st January, 1999. The appellant filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.The aforesaid declaration filed

Tmt. Muthammal Transports Vs. P. Swathanthirarajan and

Court : Chennai

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1988 - Sections 89; Limitation Act, 1963 - Sections 5; Tamil Nadu General Sales Tax Act, 1959 - Sections 31; Arbitration Act; Land Acquisition Act; Customs Act, 1962 - Sections 27; Tamil Nadu Motor Vehicles Act, 1989; Tamil Nadu Motor Vehicles Rules, 1989 - Rules 3, 157(1), 157(2) and 157(3); Constitution of India - Articles 226 and 227; Code of Civil Procedure (CPC) - Order 21; Tamil Nadu Motor Vehicle Act, 1988 - Sections 89

Reported in : 2007(3)CTC389

ground that it is time- barred.It is seen that as per the provisions, particularly, Section 27 of the Customs Act, 1962, the claim for refund or an order of refund can be made only in accordance with the said … the writ petitioner/first respondent herein, ought to have filed an appeal before the State Transport Appellate Tribunal under Section 89 of the Motor Vehicles Act, 1988 ( in short, 'the M.V. Act'). As per Rule 157 (1) of

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … vague and fanciful. 43. In Fasih Chaudhary v. Director General, Doordarshan and others reported in 1989 1 SCC 89, the Hon'ble Supreme Court held that exercise of discretion should be legitimate, fair and without any aversion, malice

S.C.i.L. India Limited Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1989)(24)LC173Tri(Delhi)

by the appellants may be dismissed for non-attendance and non-compliance with the provisions of Section 129E of the Customs Act, 1962.2. We have heard the arguments of Shri K. Kumar, learned SDR and have gone through the records. The

Madanlal Steel Industries Ltd. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : (1992)2MLJ43

616. This ruling is of no assistance to the respondents. The said decision was rendered on interpretation of Section 89 of the Sea Customs Act which is different from Section 47 of the Customs Act, 1962, in material … check, who after necessary examination, assessed the goods for duty by an order under Section 47 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). After the order, four out of the six containers were cleared from

Euroasia Global Thr. Its Proprietor Sangit K.K. Agrawal Vs. Commission ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 110, 121 and 125; Contempt of Courts Act; Code of Civil Procedure (CPC) - Sections 151

Reported in : 2007(123)ECC8; 2007(149)LC8(Delhi); 2008(221)ELT34(Del)

at page 52 of the paper book read with Section 2(22), Section 110 and Section 121 of the Customs Act, 1962.17. The contention of learned Counsel for the Respondents is that the Indian currency represents the sale proceeds from

M/S Inys Medical Research Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2001)(78)ECC649

the said medical equipments, imported through ACC, Bangalore, should not be demanded under Section 28 (i) of the Customs Act, 1962. (b) The impugned goods i.e. medical equipments mentioned at Sl No. 2 to 4 at para 3 above,