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Aug 02 2007

Commissioner of Customs Vs. I2 Technologies Software Pvt. Ltd.

Court : Karnataka

Decided on : Aug-02-2007

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(44), 15, 15(1), 23, 23(2), 46, 47, 59, 60, 61, 61(1), 61(2), 62, 64, 68, 71, 72, 72(1), 72(2), 111, 112, 114, 117 and 130(1); Customs Rules; Customs Regulations; Central Excises Act, 1944 - Sections 3(1)

Reported in : 2008(128)ECC245; 2008(154)LC245(Karnataka); 2007(217)ELT176(Kar); 2008(3)AIRKarR166(DB)

Arali Nagaraj, J.1. This appeal is filed by the Commissioner of Customs, Bangalore, under Section 130(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act') questioning the correctness of the order dated 23.8.2005 passed by the Customs, … substantial questions of law emerge for our consideration and decision (hereon:i) Whether, by virtue of the provisions of Sections 72(1)(a) and 72(2) of the Customs Act, 1962 the respondent Company lost in right Under Section 68 of

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Jun 28 1993

Collector of Customs Vs. Lexus Exports Private Ltd.

Court : Kolkata

Decided on : Jun-28-1993

Subject : CustomsFERA

Acts : Foreign Exchange Regulation Act, 1973 - Sections 12(1), 18, 18(1), 23 and 67; ;Foreign Exchange Regulation Act, 1969; ;Customs Act, 1962 - Sections 11, 11(1), 11(2), 13, 18(1), 19(1), 113 and 113(1); ;Foreign Exchange Rules; ;Foreign Exchange Regulations; ;Sea Customs Act; ;Constitution of India - Article 226

Reported in : 1994(48)ECC10,1994(69)ELT228(Cal)

concerned with over-invoicing.21. Section 67 of the Foreign Exchange Regulation Act, 1973 provides as follows :-'Application of the Customs Act, 1962 -The restrictions imposed by or under Section 13, Clause (a) of Sub-section (1) of Section 18 and Clause … by mere wrong description of goods in customs documents--Export of goods ordered to be allowed--Customs Act (52 of 1962), Sections 11, 113--Foreign Exchange Regulation Act (46 of 1973), Sections 18(1)(a), 67. - … of the Foreign Exchange Rules, a person may be penalised under Section 23 of FERA, but such contravention will not attract the provisions of the … take samples. In the instant case, the Excise Authorities took samples on 2nd September 1992 which they forwarded to the Customs Department for necessary test.

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Apr 05 2005

Parsan Brothers Vs. Union of India (Uoi)

Court : Gujarat

Decided on : Apr-05-2005

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 … of the Commissioner that omission and commission on part of M/s Parsan Brothers has led to violation of Sections 62(2), 69, 71, 72(1)(a) and (d) of the Act, is not sustainable. The Tribunal has further set aside

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Dec 05 1968

Harbansingh Sardar Lenasingh and anr. Vs. the State

Court : Mumbai

Decided on : Dec-05-1968

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 104(1), 104(2), 108 and 135; Code of Criminal Procedure (CrPC) , 1898 - Sections 46, 60, 61 and 342; Evidence Act, 1885 - Sections 24, 25 and 114; Foreign Exchange Regulation Act, 1947 - Sections 23; Defence of India (Amendment) Rules, 1963 - Rule 126-P; Constitution of India - Article 22(2)

Reported in : AIR1970Bom79; (1969)71BOMLR599; 1970CriLJ325

offences relating to the illegal importation and possession of 6920 Tolas of gold, under Section 135 of the Customs Act 1962 as well as under Section 23 of the Foreign Exchange Regulation Act, 1947. It may be mentioned that … Section 135 of the Customs Act 1962 as well as under Section 23 of the Foreign Exchange Regulation Act, 1947. It may be mentioned that … of the Code of Criminal Procedure, whereas the words 'in custody' which are to be found in certain sections of the Evidence Act only denote surveillance or restriction on the movements of the person concerned, which may

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Dec 01 1986

Mafatlal Fine Spinning and Manufacturing Co. Ltd. Vs. Union of India a ...

Court : Mumbai

Decided on : Dec-01-1986

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2) and 72(1)

Reported in : 1987(11)ECC175; 1987(27)ELT19(Bom)

hack of the petitioners. The respondents shall pay the costs of the petitioners. Customs - demand notice - Sections 23 (2) and 72 (1) of Customs Act, 1962 - petitioners challenged legality of demand notice issued by Assistant Collector … Assistant Collector of Customs, Bond Department, calling upon the petitioners to pay duty under Section 72(1) of the Customs Act, 1962 (hereinafter referred to as the 'Act') and the interest thereon at the rate of 6% per annum upto

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Oct 17 1985

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Decided on : Oct-17-1985

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … not relevant--Construction of statutes--Words and phrases--'import', 'imported goods', 'India', 'unless the context otherwise requires'--Meanings of--Customs Act (52 of 1962), Sections 2(23), (25), (27), 12, 13, 14, 15, 23, 25, 31, 32, 33, 34, 37, 45, 46, 48, 49,

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Sep 06 1978

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Decided on : Sep-06-1978

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six months from the date of … No. 30-Cus., dated 10-3-62 :-In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force … 0.15 milimetres.(c) Pipes and tubes, other than extruded Twenty per cent ad valorempipes and tubes.(d) Extruded shapes and sections in- Twenty per cent ad valorem.cluding extruded pipes and tubes.16. It is clear that none of these sub-items … S.K. Mal Lodha, J.1. These are eight writ petitions under Article 226 of the Constitution of India and can be conveniently disposed of by

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Sep 26 1984

Ram Niwas Chaudhary Vs. Metal Scrap Trade Corporation Ltd., and ors.

Court : Kolkata

Decided on : Sep-26-1984

Subject : Customs

Acts : Merchant Shipping Act, 1958 - Section 42(1); ;Customs Act, 1962 - Section 2, 2(23) and 2(27); ;Constitution of India - Articles 12, 226 and 286(1)

Reported in : 1985(6)ECC165,1986(6)LC138(Calcutta),1986(23)ELT321(Cal)

Matched in: Citation 1985(6)ECC165,1986(6)LC138(Calcutta),1986(23)ELT321(Cal)

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Apr 24 1989

R.K. Synthetics and Fibres Pvt. Ltd. Vs. Asstt. Collector of Customs

Court : Mumbai

Decided on : Apr-24-1989

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2) and 27(1); Central Excise Act - Sections 11B

Reported in : 1991(31)ECC84; 1989(24)LC13(Bombay); 1989(43)ELT223(Bom)

to costs of this Petition. Customs - barred by limitation - Sections 23 (2) and 27 (1) of Customs Act, 1962 and Section 11 B of Central Excise Act, 1944 - 1st respondent illegally in face of interim Order

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Jan 22 2010

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Decided on : Jan-22-2010

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975 - Sections 2, 9, 9(1), 9(2), 9A, 9A(1), 9A(6), 9A(8), 9B, 9B(1), 9B(2) and 9C; ;Customs Tariff (Second Amendment) Act, 1992; ;Customs Tariff (Amendment) Act, 1995; ;Customs Act, 1962 - Sections 2(23), 2(26), 5(1), 6 and 129; ;Central Excise Act, 1944; ;Customs Tariff (Identification, Assessment and Collection of ADD on Dumped Articles and Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 12, 13, 14, 15, 17 and 18 to 24; ;Constitution of India - Articles 14 and 226

Reported in : 2010(174)LC169(AP)

the final findings is indisputably appealable under Section 9C before the CESTAT constituted under Section 129 of the Customs Act, 1962. This, however, is no ground to in limine repel a challenge to initiation notification or preliminary findings on … like articles to India;(c) omitted in this order(2) omitted in this order9. In exercise of their powers under Sections 9A(6) and 9B(2) of the Act, the Central Government made the Rules. It is necessary to notice these … lesser of margin of dumping and margin of injury which is at 236% of the CIF value of imports. These preliminary findings were notified in

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