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Hari Prasad Chhapolia Vs. Union of India (Uoi)

Court : Orissa

Subject : Criminal

Acts : Gold (Control) Act, 1968 - Sections 2, 8, 85, 97, 97(1) and 98; Customs Act, 1962 - Sections 111, 135(1) and 137

Reported in : 2002(142)ELT534(Ori); 2002(I)OLR11

Tripathy, J. 1. The petitioner challenges the order of conviction for the offences under Sec. 135(b)(i) of the Customs Act, 1962 (in short 'the Act, 1962') and Section 85 (ii), (iii), (viii) and (ix) of the Gold (Control) Act, … Act, 1962 is illegal and not sustainable.18. The provision relating to sanction as provided in Sub-section (2) of Section 97 of the Act, 1968 is applicable when an offence against the Act, 1968 is alleged against a Gold

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

judgment. 2. These petitions challenge the levy of duty of customs and additional duty of Customs, under the Customs Act, 1962 (to be called Customs Act) and the Customs Tariff Act, 1975 (to be called Tariff Act) respectively. 3. … the Customs Act the Central Government has issued the following notification No. 97 dated 25-6-1977 :- 'In exercise of powers conferred by sub-section (1) of … respectively. 3. The petitioners import brass scrap. Duty means a duty of Custom livable under the Act vide Section 2(15) of the Customs Act. Section 12 of the Customs Act provides that duty of Customs shall be

Commissioner of Cus. (Ep) Vs. Virendra Kanshiram Gandhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2003)(155)ELT128Tri(Mum.)bai

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

Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

technology decided to import 4 Web Fed High Speed Offset Rotary machine from three different parties.3. Under the Customs Act, 1962 ('Act' for short) the rates at which the duties are leviable on imported goods are specified in the … of the Customs Act, 1962 could be rescinded, modified or altered only by exercise of powers under that section or any other enabling provisions conferred by the Government of India. The respondents have not been able to … in the first and second schedule to the C.T.A. Chapters 1 to 97 of the first schedule of the C.T.A. classifies various goods and specifies

Metec Asia Pvt. Ltd. Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1997)(95)ELT440Tri(Mum.)bai

should not be confiscated under Section 111(d), and penalty should not be imposed under Section 112 of the Customs Act, 1962. It was replied on 16-6-1995 by the Counsel, calling upon to produce the witnesses whose statements are recorded … The purity of imported Antimony should be 99.65% and purity of indigenous Antimony metel varies from 92 to 97%. Imported Antimony never contains Arsenic. Antimony is not manufactured in India in organised sector, but manufactured in Calcutta,

Rajendra Agarwal and ors. Vs. Cc(P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1997)(71)LC812Tri(Mum.)bai

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

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

Anjani International and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2004)(95)ECC551

and manufactured export products there from.Consequently the statements of the exporters were recorded under Section 108 of the Customs Act, 1962 in which they stated that they had applied for and obtained Pass Books. They also submitted documents pertaining

Krishnakant Sakharam Ghag Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3 and 12; Customs Act, 1962 - Sections 142; Additional Duties of Excise (Goods of Specified Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Customs Act, 1962 - Sections 142

Reported in : 2006(3)BomCR599; 2005(183)ELT419(Bom)

of the Excise Act does not empower the Central Government to import the recovery provisions contained in the Customs Act, 1962 and, therefore, Notification No. 48/97 issued by the Central Government empowering the excise authorities to invoke the recovery … the effect that the Notification No. 48/97-CE dated 2/9/97 amending Notification No. 68/63-CE dated 4/5/63 is ultra vires Section 12 of the Central Excise Act, 1944, that the order in original dated 24/12/1991 to the extent it

Bhartiya Plastic Udyog and Another Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14 and 14(2)

Reported in : 1983(5)DRJ332; 1983(12)ELT661(Del); 1983RLR261

duty. While section 2 of the said Act provides that duties of customs shall be levied under the Customs Act, 1962 at the rates which are specified in the First and the Second Schedule of the Customs Tariff Act, … such a provision could not be enacted the Parliament, nevertheless, had the power under Article 248 and Entry 97 of List I to the 7th Schedule to enact such a provision. 8. This Court in the case