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Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)
Mumbai
Sep-15-2003
Customs
Customs Act, 1962 - Sections 18, 18(2), 27 and 47; ;Excise Law; Central Excise Rules, 1944 - Rule 9B(5); Central Excise Act, 1944 - Sections 11B
2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)
petition has been decided on the basis of the judgment of the Apex Court. Customs - refund - Sections 18, 18 (2), 27 and 47 of Customs Act, 1962, Excise Law, Rule 9B (5) of Central Excise … in the present case is to direct the Officers to act in accordance with the provisions of the Customs Act, 1962. It was submitted that while exercising the Writ jurisdiction, the High Court can neither direct the respondents to
Tag this Judgment! AI Brief & AskUnited Spirits Limited (Formerly Known as Shaw Wallace Distilleries) V ...
Mumbai
Jun-25-2009
Customs
Customs Act, 1962 - Sections 2(15), 9B, 11A, 11B, 11B(2), 12, 18, 18(1), 18(2), 18(3), 18(5), 26, 27, 27(1), 27A, 27(2), 27(3), 28, 28C, 28(3), 74, 75, 111, 115(2), 125, 125(1), 126 and 128(1); Central Excise Act, 1944; Taxation Laws (Amendment) Act, 2006; Central Excise and Customs Laws (Amendment) Act; Central Excise Rules, 1944 - Rule 9B, 9B(1) and 9B(5); Customs Rules
2009(6)BomCR401; 2009(111)BomLR2810; 2009(167)LC80(Bombay); 2009(240)ELT513(Bom)
it is submitted that in view of the express language of Section 27 of the Customs Act, 1962 only the duty and interest can be … fine.7. The Appellants, aggrieved, preferred an appeal before the Commissioner of Customs (Appeals) under Section 128(1) of the Customs Act, 1962. The Appellate Authority held that the Appellants had not discharged the burden that the Appellants had not passed … duty to any other person;(d) the export duty as specified in Section 26;(e) drawback of duty payable under Sections 74 and 75.The refund under Sub-section (2) of Section 18(2)(a) will have to be read with the relevant
Tag this Judgment! AI Brief & AskApar Private Ltd. and Others Vs. Union of India and Others Overruled
Mumbai
Oct-17-1985
Customs
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
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,
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.
Chennai
Jan-25-2008
Customs
Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B
2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)
that the amount erroneously refunded could not be recovered by filing an appeal under Section 129D of the Customs Act, 1962 unless a demand notice was issued under Section 28(1) be correct in law, when the Supreme Court in … amount of duty had already been refunded to an assessee under Section 27 of the Customs Act, it was not open to the revenue on … Supreme Court considered two provisions, i.e., 35E and 11A of the Central Excise Act and held that two sections operated in different fields and are invoked for different purposes at different time limits set out therein.20. The
Tag this Judgment! AI Brief & AskAtul Products Ltd. Vs. Union of India and Others
Mumbai
Apr-11-1985
Customs
Customs Act, 1962 - Sections 27 and 27(1); Central Excise Rules, 1944 - Rule 11; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975
1986(1)BomCR572; 1985(22)ELT714(Bom); 1986MhLJ554
on the ground that the claim for refund was barred by limitation prescribed under Section 27(1) of the Customs Act, 1962. The petitioners filed an appeal from this order. The appeal however, was rejected by the 3rd respondent under … Act, 1944, when imported into India are exempt from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975. Hence the petitioners contend that Naphthalene imported by them which falls
Tag this Judgment! AI Brief & AskA.V. JaIn Vs. Union of India and Others
Mumbai
Jan-30-1987
Customs
Customs Act, 1962 - Sections 27; Customs Tariff Act, 1975 - Sections 23
AIR1987Bom50; 1987(12)ECC23; 1987(29)ELT872(Bom)
This respondent felt that the rejection of the applications by the Assistant Collector under Section 27 of the Customs Act, 1962, hereinafter referred to as 'the Act', was perfectly correct. Under this section, a claim for refund had to … Collector of Customs (Appeals). This respondent felt that the rejection of the applications by the Assistant Collector under Section 27 of the Customs Act, 1962, hereinafter referred to as 'the Act', was perfectly correct. Under this section,
Tag this Judgment! AI Brief & AskWyeth Laboratories Limited Vs. Union of India (Uoi)
Mumbai
Feb-15-2002
Customs
Customs Act, 1962 - Sections 27; Central Duties of Excise (Retrospective Exemption) Act, 1986
2002(3)ALLMR70; 2002(5)BomCR761; 2002(143)ELT47(Bom)
the petitioners on the ground that the same were barred by limitation prescribed under Section 27 of the Customs Act, 1962. The petitioners contended that all refund claims filed by them were similar and identical and were well within … the refund claims of the petitioners on the ground that the same were barred by limitation prescribed under Section 27 of the Customs Act, 1962. The petitioners contended that all refund claims filed by them were similar
Tag this Judgment! AI Brief & AskAman Medical Products Ltd. Vs. Commissioner of Customs
Delhi
Sep-16-2009
Customs
Customs Act, 1962 - Sections 27, 27(1), 27(2) and 28C; Central Excise and Customs Laws (Amendment) Act, 1991
2009(170)LC233(Delhi); 2010(250)ELT30(Del)
to an assessment order before a refund in appeal can be asked for under Section 27 of the Customs Act, 1962 (hereinafter referred to as 'the Act')2. We have therefore admitted the appeal and framed the following questions of … duty must be pursuant to an assessment order before a refund in appeal can be asked for under Section 27 of the Customs Act, 1962 (hereinafter referred to as 'the Act')2. We have therefore admitted the appeal
Tag this Judgment! AI Brief & AskCollr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.
Chennai
Nov-22-1995
CustomsLimitation
Customs Act, 1962 - Sections 27, 27(2) and 28D; Central Excise Act, 1944 - Sections 11B and 12B; Constitution of India - Article 226
1995(52)ECC53; 2003(162)ELT121(Mad)
transferred to the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'CEGAT') constituted on 11-10-1982 under the Customs Act, 1962 (Act No. 52 of 1962 for short 'Act').6. The Tribunal, by its judgment dated 5-1-1983 in Appeal No. … of stipulated period--No alternative for assessee except to file writ petitions--Constitution of India, Article 226--Customs Act (52 of 1962), Sections 27,28-C, 28-D--Central Excises and Customs Laws (Amendment) Act (40 of 1991)--Customs Tariff Act (51 of 1975), Section 3;
Tag this Judgment! AI Brief & AskAutometers Ltd. and Another Vs. Union of India and Others
Delhi
Nov-18-1986
Excise
Customs Act, 1962 - Sections 27 and 27(1); Constitution of India - Article 226
1987(13)ECC103; 1987(29)ELT3(Del)
Customs authorities of the Government of India. The orders of the Government of India were passed under the Customs Act, 1962. The Central Government had passed orders under Section 27(1) of the Customs Act, 1962. This judgment of the … with the law and to consider the dispose of the refund claims without reference to the provisions of Section 27 of the Customs Act read with Section 3(6) of the Customs Tariff Act, 1975. 10. I need
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