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Vijay Prataprai Mehta Vs. Union of India
Mumbai
Dec-03-1991
Customs
Customs Act, 1962 - Sections 2(14), 2(15), 2(23), 2(25), 2(26), 12, 14, 25 and 46; Central Excise Rules, 1944 - Rule 8 and 8(1)
1992(59)ELT382(Bom)
of exemption to the assessee under Excise Act stands automatically extended to imports under the provisions of the Customs Act, 1962. For deciding the above question a few facts are briefly required to be stated :- (a) On … before claiming exemption under exemption Notification No. 35/81-C.E., dated 1st March 1981 issued under Rule 8 of the Central Excise Rules, 1944. This fact is very material because even if the petitioner's contentions on legal submissions are accepted,
Tag this Judgment! AI Brief & AskSurinder Singh Vs. Union of India (Uoi) and ors.
Delhi
Nov-18-2006
Customs
Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226
2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)
the Assistant Collector of Customs was entirely without jurisdiction. Also, it was contended that since the Customs and Central Excise Duties Drawback Rules, 1995 ('Duty Drawback Rules 1995') were not retrospective, the demand for refund of the duty … was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where foreign exchange has
Tag this Judgment! AI Brief & AskNavjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.
Gujarat
Aug-19-1981
Excise
Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975
1982(10)ELT155(Guj)
are not necessary for the purposes of this judgment. Under Tariff Item 18 in the Schedule to the Central Excise Act, 'Rayon and Synthetic fibres and yarn including textured yarn, in or in relation to the manufacture of … 4/- per Kg. for viscose staple fibre and Rs. 85/- per Kg. for non-cellulosic fibre. 4. Under the Customs Act, 1962 import duty on articles imported into India can be levied and the rate at which the customs
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Kwality Dyes and Chemicals Vs. Collector of Central Excise and Customs ...
Chennai
Dec-16-1985
Customs
Central Excises Act, 1944; ;Customs Act, 1962 - Sections 105, 110, 118, 119, 120, 121, 124, 129 and 142(2); Central Excise Rules, 1944 - Rules 2, 37, 49, 52, 53, 173G, 173Q, 200, 201 and 226
1986(24)ELT238(Mad)
1944 (hereinafter referred to as the Act). 2. It is common ground that on 11-9-1985, a group of Central Excise officials under the leadership of the 2nd respondent herein visited the petitioner's factory and informed a partner that … contention advanced by Mrs. Nalini Chidambaram, learned counsel for the petitioner is that only Section 110 of the Customs Act which is made applicable to the present Act, confers power on the proper officer to make seizure of
Tag this Judgment! AI Brief & AskChemitex, Goa and Another Vs. Union of India and Others
Mumbai
Jan-18-1982
Customs
Customs Act 1962 - Sections 105, 110, 110(2), 110(3), 124 and 129; Central Excise Rules, 1944 - Rule 156; Central Excise Act, 1944 - Sections 12, 18, 35 and 35B
1983(14)ELT2130(Bom)
petitioner's firm, namely Dr. Prafulla Hede and Prakash Hede, and Mr. Umesh Rao, who is authorised agent for Central Excise matters of Chemitex, have filed writ petitions being writ petitions no. 985, 987 and 988 all of 1980, … In this petition under Article 226 of the Constitution, petitioners seek a declaration that Section 110(3) of the Customs Act, 1962 is unconstitutional, illegal, null and void, and by way of writs of certiorari and mandamus, or by
Tag this Judgment! AI Brief & AskSolar Pesticides Pvt. Ltd. Vs. Union of India
Mumbai
Oct-22-1991
Customs
Customs Act, 1962 - Sections 26, 27, 27(2), 28A, 28B, 28C, 28D, 74 and 75; Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985
1992(1)MhLj871
petitioners. The relevant heading for the purposes of levy of additional Customs duty is Heading 7404.00 under the Central Excise Tariff as from 1st of March 1986. Prior to that date the relevant Tariff item under the Central … 1991 which has come into force. Under this Act, certain amendments have been made inter alia, to the Customs Act, 1962. Under the new Section 27 of the Customs Act which has replaced the earlier Section 27, it
Tag this Judgment! AI Brief & AskGadagotlu Sitaramaiah Vs. Collector of Central Excise, Hyderabad
Andhra Pradesh
Dec-24-1959
ExciseCustoms
Central Excise Act, 1944 - Sections 12, 35, 37, 37(1) and 37(2); Central Excise Rules, 1944 - Rule 215; Sea Customs Act - Sections 189
AIR1960AP294
preferred against the order of the Deputy Collector, Central Excise, without reference to Section 189 of the Sea Customs Act, 1878 read with Rule 215 of the Central Excise Rules 1944. The facts relevant to the disposal of
Tag this Judgment! AI Brief & AskShivaji Oil Mills Vs. Superintendent of Central Excise and anr.
Madhya Pradesh
Sep-12-1962
Excise
Sea Customs Act, 1879 - Sections 189; Sea Customs Act, 1878; Central Excises Act, 1944 - Sections 35 and 36; Code of Civil Procedure (CPC) - Order 41, Rule 10; Constitution of India - Article 226; Central Excise Rules - Rules 9(1), 9(2), 53 and 226;
1978(2)ELT506(MP)
an order imposing on the East India Commercial Co. Ltd, Calcutta and others, a penalty under the Sea Customs Act, 1878, had been made by the Collector of Customs, Calcutta. The Company appealed to the Central Board of … Constitution of India for the issue of a writ of certiorari for quashing a notice by the Superintendent, Central Excise, Raipur, on 21st October, 1960 to the petitioner asking it to show cause why a penalty should not
Tag this Judgment! AI Brief & AskCollector of Customs and Excise, CochIn and ors. Vs. A.S. Bava
Supreme Court of India
Jul-27-1967
Customs
Constitution of India - Article 226; Central Excise Rules, 1944 - Rule 40; Customs Act, 1962 - Sections 129; Central Excise Act, 1944 - Sections 12 and 36
AIR1968SC13; 1973LC18(SC); 1978(2)ELT333(SC); 1967(0)KLT935(SC); [1968]1SCR82
Court, by this judgment, quashed two orders dated February 4, 1964, and directed the Collector of Customs, & Central Excise, Cochin, to hear the appeals preferred by M/s. A. S. Bava. 2. The relevant facts are as follows … Excise and Salt act 1944, hereinafter referred to as the Excise Act, declaring that s. 129 of the Customs Act, 1962, relating to matters specified therein shall be applicable in regard to like matters in respect of the
Tag this Judgment! AI Brief & AskNirma Chemical Works and ors. Vs. Union of India and ors. Overruled
Gujarat
Aug-07-1981
Excise
Customs Act, 1962 - Sections 110; Central Excise Rules, 1944 - Rules 8, 8(1) and 13; Central Excise Act, 1944 - Sections 2, 3 and 12
1981(8)ELT617(Guj)
the Central Government may by notification in the Official Gazetted declare that any of the provisions of the Customs Act, 1962 relating to the levy on and exemption from customs, duties, drawback of duty warehousing offences and penalties, … detergent powder. The first respondent herein is the Union of India. The second respondent is the Collector of Central Excise, Baroda Collectorate. The third respondent is the Deputy Collector of Central Excise, Ahmedabad. The third respondent is the
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