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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

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

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 … under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of the Finance Act and determined the tax under Section 88(f) of the Act as being Rs. 2,84,325/-

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

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 72 and 90

Reported in : 2003(161)ELT96(Bom)

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

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 … of the declaration from which TDS, self-assessed tax, advance tax paid, if any, had to be deducted under Section 90; the DA had to determine the amount payable and for that purpose, he had to determine the tax

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) - Sections 245 and 482; Constitution of India - Article 227; Indian Penal Code (IPC), 1860 - Sections 120B, 166 to 177 and 378 to 462; Customs Act, 1962 - Sections 28, 111, 112A and 130E; Finance (No. 2) Act, 1998 - Sections 90(2), 90(4) and 91; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Prevention of Corruption Act, 1988

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4; (2003) 5 SCC 257

benefit under CustomsNotification Nos. 279/1983 and 64/1988 and demanded a duty of Rs. 2,16,80,444/-under Section 28 of the Customs Act, 1962 read with the proviso to the said Section.The said duty was to be paid by the importer - … taxenactment. Section 89 of the Kar Vivad Samadhan Scheme, 1998 deals withparticulars to be furnished in declaration and Section 90 of the Scheme deals withtime and manner of payment of tax arrears. Clause (2) of Section 90 provides

Commissioner of Customs, (Prev.) Gujarat Vs. Reliance Petroleum Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), 14, 16, 18 and 25(1); ;Customs Valuation Rules, 1988 - Rules 5 and 9(2)

Reported in : 2008(129)ECC103; 2008(155)LC103(SC); 2008(227)ELT3(SC); JT2008(7)SC299; 2008(8)SCALE81; (2008)7SCC220; 2008(4)Supreme157.

Central Government, in exercise of its power conferred upon it under Section (1) of Section 25 of the Customs Act, 1962, being satisfied that it was necessary in the public interest so to do, made further amendment in notification … appellants had imported a mobile crane, technically known as 'Heavy Duty Platform Ringer Mobile Crane & Grover MZ 90 Skyworker Mobile Crane'. The description itself suggests that is a mobile crane. The invoices describe them as mobile

Tanfac Industries Ltd. Vs. the Assistant Commissioner of Customs, Cust ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 18, 25, 58, 59, 61, 61(1), 61(2) and 68; Customs Tariff Act, 1975 - Sections 3

Reported in : 2009(165)LC186(Madras)

is the holder of private bonded warehouse licences No. 02/84 and 1/2005 issued under Section 58 of the Customs Act, 1962 received Acid Grade Flourspar falling under Chapter heading 25 of the Customs Tariff Act, 1975 from the Customers … exemption is equivalent to payment of duty in cash ?iv) Whether clearance of goods from the warehouse after 90 days means that payment of duty due to the Government was delayed so as to earn interest by

U.K. Paints Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1994)(74)ELT392TriDel

indicated that the goods in question were liable for confirmation under Section 111(d), (m) and (o) of the Customs Act, 1962 and the importers liable to penal action under Section 112 of the Customs Act, 1962 for unauthorised import

Pantex Geebee Fluid Power Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(160)ELT514Tri(Bang.)

non-levy of duty of Rs. 90,00,000/- appears to be recoverable under the proviso to Section 28 of the Customs Act, 1962 along with interest under Section 28AB of the Customs Act, 1962. (ix) It was further alleged that due