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Vasnatal Ranchhoddas Patel and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1), 110(2), 124 and 151; General Clauses Act - Sections 9

Reported in : AIR1967Bom138; (1966)68BOMLR223; 1967CriLJ715

warrant issued by the Chief Presidency Magistrate, but that they had been seized under section 151 of the Customs Act 1962 read with the notification issued by the Central Government on 23rd May 1964 and that on 4th September … competent to extend the period under the proviso to sub-section (2) of section 110, as he has done. Section 9 of the General Clauses Act states that in any Central Act it shall be sufficient for the purpose

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

4/- per Kg. for viscose staple fibre and Rs. 85/- per Kg. for non-cellulosic fibre. 4. Under the Customs Act, 1962 import duty on articles imported into India can be levied and the rate at which the customs duty … deemed to have been specified in the first Schedule as the duty leviable in respect of such goods'. Section 9, sub-section (1) it has been provided - 'Where any country or territory pays, or bestows, directly or indirectly,

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

duties in terms of Entry 81 of the List I of schedule VII of the Constitution is the Customs Act, 1962. Section 12 of Customs Act provides that the duties of custom shall be levied at the rate prescribed under … with the provisions of the GATT Agreement. With this object in mind, by Act No. 52 of 1982, Section 9 of the Tariff Act, 1975 was amended to provide for countervailing duty on bounty fed and subsidized articles

Smt. Hawabi Sayed Arif Sayed Hanif Vs. L. Hmingliana and Others

Court : Supreme Court of India

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3, 8 and 9; Customs Act, 1962 - Sections 108; Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 - Sections 3(3) and 10(1)

Reported in : AIR1993SC810; 1993(1)ALT(Cri)521; 1993(41)BLJR248; 1993CriLJ172; 1992(3)Crimes635(SC); 1993(42)ECC12; JT1992(6)SC162; 1992(2)SCALE796; (1993)1SCC163

silver in the reasonable belief that it was smuggled into India and hence liable for confiscation under the Customs Act, 1962. The other articles were also seized.4. Separate statements were recorded from all those 9 persons under Section 108

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 … in the official gazette the export and import policy and empowers the Central Government to amend the same. Section 9 provides for the grant, renewal and cancellation of licence under the Act. Section 11 prohibits export and import

Vikrant Tyres Ltd. Vs. Union of India (Uoi)

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1A), 27, 38(3) and 42B(1); Constitution of India - Articles 226 and 227; Customs Valuation (determination of Price of Imported Goods) Rules - Rule 9(2)

Reported in : 2000(68)ECC60; 2000(115)ELT306(Mad)

that view needs correction by this Court.3. The duty is charged and assessed under Section 14 of the Customs Act, 1962 on the value of the imported goods. Rule 9(2) as it stood in 1988 was as under:-'9 (2).

Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

includible in the value of goods white assessing the customs duty payable thereon.(3) Under Section 14 of the Customs Act, 1962 the assessable value of the imported goods must be the price at which the goods are ordinarily sold. … a class of persons, as the case may be. For doing that, the power of exemption conferred by Section 9 of the A.P. Act has to be exercised.'32. In C.S.T. v. Indra Industries : [2001]248ITR338(SC) a three Judge

Big Bags India Pvt. Ltd. (Bbipl) Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2007)(123)ECC204

confiscated the 11,000 kg of imported duty free plastic granules under Sections 111(o) and Section 111(j) of the Customs Act, 1962. A redemption fine of Rs. 1,50,000/- was imposed under Section 125 of the Customs Act, 1962. The total … statements of the employees of the noticee company including the Director, Managing Director and Chief Executive Officer.In Para 97 of the impugned order, the Adjudicating Authority has dealt with the role of Shri Ravish Kamath, the CEO

Sri Vishnupriya Industries Ltd. (In Liqn.), Rep. by Official Liquidato ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 59(2), 72, 72(1), 72(2), 142 and 142(1); Companies Act, 1956 - Sections 456(1); Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 9 and 10

Reported in : 2005(1)ALT470; 2005(184)ELT227(AP); [2005]60SCL311(AP)

Customs Bonded Warehouse licence bearing No. 1/98 to the company under the provisions of Section 9 of the Customs Act, 1962 (hereinafter referred to as 'the Customs Act'). During 1998-99, the company imported machinery and other components, packed in

Commissioner of Customs Vs. Ferodo India Pvt. Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1) and 14(1A); Income Tax Act, 1961; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule 3, 4, 4(1), 4(3), 5, 6, 6A, 7, 7A, 8, 9, 9(1), 9(2) and 9(4)

Reported in : 2008(125)ECC297; 2008(151)LC297(SC); 2008(224)ELT23(SC); JT2008(3)SC15; 2008(3)SCALE153; (2008)4SCC563; 2008AIRSCW1633; 2008(4)SCC563; JT2008(3)SC15; [2008] 3 SCR 147

the imported goods under Rule 9(1)(c) or in the alternative under Rule 9(1)(e).5. Under Section 14 of the Customs Act, 1962, the assessable value of imported goods is deemed to be the price at which such or like goods