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Eyelite Optical Industries Vs. Commissioner of Cus.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1963 - Sections 87, 87(J) 88, 89, 95, 111, 112 and 124; Finance (No. 2) Act, 1998 - Sections 86 and 95; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Constitution of India - Article 14

Reported in : 2000(71)ECC499; 2000(121)ELT593(Kar)

as well as indirect taxes. Indirect taxes are defined in Section 87(J) as :''Indirect tax enactment' means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 … was wrong in presuming that the show cause notice means only a written show cause notice. That even Section 95 of the Finance Act (No. 2), 1998 does not restrict the applicability to the scheme, not covered by

Suraj Steel Rolling Mills Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35F; Workmen's Compensation Act, 1923 - Sections 30; Customs Act, 1962 - Sections 129A and 129E; Foreign Exchange Regulations Act, 1973

Reported in : 2000(68)ECC257; 2000(115)ELT280(Guj)

withhold payments of any sum in deposit with him, i.e. Commissioner. In the Central Excise Act, 1944 and Customs Act, 1962, it is mandatory to deposit with the adjudicating authority the duty demanded or the penalty levied. 8. It … whereby they were directed to deposit the amounts by 15-10-1997. They failed to comply with the provisions of Section 35F of the Central Excise Act, 1944 which are mandatory. According to the Commissioner (Appeals), the appeals could … Samadhan Scheme, and therefore declaration cannot be entertained as provided under Section 95(ii)(c) of the Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'the

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

11,58,647/-failing which they were informed that recovery of Government dues shall be made under Section 142 of the Customs Act, 1962. 13. Despite repeated letters when the petitioners failed to pay interest amount of Rs. 11,58,647/-, the Superintendent of … 1997/18th May, 1998 was time barred and, therefore, it cannot be said that any appeal was pending under Section 95(ii)(c) of KVSS, 1998. He would submit that the appeal dated 2nd September, 1998 from the order-in-original dated 12th

Virlon Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A(1); Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 3 and 3A; Textile Committee Act, 1963; Central Excise Tariff Act, 1985 - Sections 3; Industries (Development and Regulation) Act, 1951 - Sections 14; Central Excise Rules, 1944 - Rule 8(1); Industries (Development and Regulation) Rules

Reported in : 2007(118)ECC43; 2007LC43(SC); 2007(211)ELT353(SC); JT2007(5)SC597; 2007(5)SCALE767; (2007)4SCC440

sold in India, equal to the aggregate of the duties of customs leviable under Section 12 of the Customs Act, 1962, on like goods produced or manufactured outside India if imported into India, and where the said duty of

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; 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; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 136 of the Customs Act, 1962. The Company and its Directors, however, in the meanwhile filed an application in terms of the Scheme. Declarations … prosecution, the official respondents would also be covered thereby.(ii) The High Court misconstrued and misinterpreted the provisions of Section 95 (iii) of the Act.(iii) Public Servants were not entitled to any relief under the said Scheme and far

Rajyalakshmi Laboratories Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)(114)ECC279

Authority has held that the imported goods are liable for confiscation in terms of Section 111(o) of the Customs Act 1962. Further, he has found the appellants liable for penalty under Section 112A of the Customs Act. It is

Adwise Advertising Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : ExciseService Tax

Acts : Customs Act, 1962 - Sections 95; Central Excise Act, 1944 - Sections 37B

Reported in : 1998(97)ELT35(Mad); 2006[2]STR239; [2007]6STT348

that paragraph. It is the case of the petitioner that under Section 37B of the Central Excise and Customs Act (sic), the said instruction is invalid. Instructions could be issued only for two purposes, viz.,(i) Uniformity and classification … the power to issue directions with regard to service tax has been conferred on the Central Board under Section 95 of the Finance Act, 1994 and such directions could be issued only by means of a Notification in

Vijeta International and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(106)ECC88

cause notice dated 21.3.1997 proposing recovery of duty of Customs of Rs. 40,92,873 under Section 28 of the Customs Act, 1962 by denial of the benefit of Notification No. 204/92 dtd 19.5.92 covering imports under advance licences , proposing

Commissioner of Cus. Vs. Steel Complex Ltd.

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

Subject : Customs

Reported in : (2001)(74)ECC584

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

Carborundum Universal Ltd. and anr. Vs. the Trustees of Port of Madras

Court : Chennai

Subject : Civil

Reported in : (1994)1MLJ133

the Chief Officer pf Customs under any law for the time being in force. Section 49 of the Customs Act 1962 confers power on the Assistant Collector of Customs, if he is satisfied on the application of the importer … constitute a statutory authority, have a limited legislative function assigned to them under Chapter XI of the act, Section 95 gives to the board the power to make bye-laws not inconsistent with the provisions of the Act or