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Shri M. Irshad Ali, Shri K.T. Vs. Commissioner of Customs, Chennai

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

Subject : MRTP

Reported in : (2002)(80)ECC363

fine for violation of import of cars in terms of Import Export Policy and the various provisions of Customs Act, 1962.2. In respect or Appeal C/114/99, C/116/99. C/925/97 & C/926/97, pertains to same individual viz. M.Irshad Ali. However, the … Order-in-Original No.38/98 (Appg.) dated 5.12.98 passed by the Commissioner of Customs. Chennai imposing penalty of Rs.2 lakhs under Section 112(a) of the Customs Act on the appellants and on others persons whose appeals are not listed today … same is set aside by allowing the appeal.14. In appeals C/925 & 926/97, the same Commission has relied on the identical facts. We have already

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Constitution of India - Article 77

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

Customs) (C.B.E.C. for short). By this letter the C.B.E.C. had instructed the officers of the customs under the Customs Act, 1962 (for short 'the Act') not to follow the instructions issued by the Directorate General of Foreign Trade by … the sensitive list notified on 14-9-93 vide Public Notice No. 163 (PN) 92-- 97 dated 14-9-93. (II)The entries in the standardised notified Input-Output Norms in … submitted the circular issued by the Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of Fianance, Department of' Revenue, under which

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

rebate/refund of the CVD paid on the inputs. 3. CVD is imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, … of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification No.19/2004-CE

Parsan Brothers Vs. Union of India (Uoi)

Court : Gujarat

Subject : Civil

Acts : Customs Act, 1962 - Sections 13, 23, 23(1), 58, 58(2), 62(2), 69, 71, 72(1), 92, 100, 112 and 114A; Customs Act, 1878 - Sections 122(1); Constitution of India - Article 226

Reported in : 2005(102)ECC333; (2005)3GLR2456

order, directing the respondents herein to remit duties on 823 cases of beer under Section 23 of the Customs Act, 1962;(2) That Your Lordships may be pleased to issue a Writ of Prohibition or any other appropriate writ, direction … 122, which reads as follows :'If any goods in respect of which a bond has been executed under Section 92 and which have been cleared for home consumption are lost or destroyed by unavoidable accident or delay, the

Rajaram Jora Vs. Registrar, Cegat

Court : Chennai

Subject : Service TaxLimitation

Acts : Customs Act, 1962 - Sections 111, 112, 128, 128(1) and 153; General Clauses Act, 1897 - Sections 27; Central Act; Central Regulation; Constitution of India - Article 226

Reported in : 2009[14]STR451

explain as to why the gold biscuits should not be confiscated, under Section 111(d),(i) and (m) of the Customs Act, 1962, and as to why personal penalty should not be imposed on the petitioner, under Section 112 of the

Aasu Exim Pvt. Ltd., Aasu Textiles Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(110)ECC392

coated cloth of Formassa Tafetta Co. valued at Rs. 30 Lac. were seized under Section 110 of the Customs Act, 1962 on the reasonable belief that they have been smuggled into India in contravention of the provisions of Customs

Ashok Kumar and anr. Vs. Collector of Central Excise and Customs and a ...

Court : Allahabad

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1), 111 and 123; Import and Export Control Act, 1947 - Sections 3; Import and Export (Control) (Amendment) Act, 1955; Constitution of India - Article 226; Tourist Baggage Rules, 1978; Import Control Order, 1955

Reported in : 1986(7)ECC174; 1984(15)ELT400(All)

aforementioned articles and after handing them over to Ashok Kumar instructed him not to, as provided by the Customs Act, 1962 (hereinafter referred to as the Act), either part, remove, transferor otherwise deal with them till further orders. This … II to the order. They claimed that video cassettes fall under Items 92.11 and 92.12 of Chapter 92 of Schedule I which enumerates following articles … cassetttes and the telephone instrument found in petitioners' business premises were goods which were liable for confiscation under Section 111(d) of the Act and as such they were being seized under Section 110(1) of the Act. So

Shrenik J. Kothari Vs. Collector of Customs

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

Subject : Land Acquisition

Reported in : (1992)LC461Tri(Chennai)

Collector stated categorically that the seized diamonds were of Indian origin and there was no case under the Customs Act, 1962 and requested for release of Shri SJ. Kothari without arrest. Shri SJ, Kothari through his Counsel P.C. Kothari … been carried by Shri S.J. Kothari from his shop in Madras. The diamonds under seizure being notified under Section 123 of the Customs Act, 1962. The burden to prove the legal acquisition/importation of the same is on

M/S. Siv Industries Ltd. Vs. Commissioner of Central Excise and Custom ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 3(1) and 35B; Central Excise Tariff Act, 1985; Customs Act, 1962 - Sections 12; Customs Tariff Act, 1975 - Sections 3; Industries (Development and Regulation) Act, 1951; Central Excise Rules - Rules 57A and 100H

Reported in : AIR2000SC1153; 2000(68)ECC531; 2000(117)ELT281(SC); JT2000(3)SC133; 2000(2)SCALE304; (2000)3SCC367; [2000]2SCR231

equal to the aggregate of the duties of customs which would be leviable under Section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if Imported into India, and where the

Narendra Kumar Kedia Vs. Assistant Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 110 and 111; ;Customs Trariff Act, 1988; ;Central Excise Tariff Act; ;Constitution of India - Article 14

Reported in : 1989(24)ECC279,1990(49)ELT352(Cal)

On 18th June, 1987, Assistant Collector of Customs, Calcutta issued order of seizure under Section 110 of the Customs Act in respect of 455 cartons, but in respect of first consignment i.e. 447 cartons, the petitioner has not … and already cleared by them thereby violating the provisions of Sections 111(d) and 111(m) of the Customs Act, 1962.1 accordingly impose a penalty of Rs. 50,000/- (Fifty thousand) only on M/s. Dee Pee Industries, Calcutta. For the … a wrong address with a view to circumvent the provisions of para 92 of the Import & Export Policy. The tenancy Agreement for making available