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Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Mar-23-1983
Customs
Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)
1983LC1462D(Kerala); 1983(14)ELT1751(Ker)
imported into India is excisable to Customs duty at the rate of 140% ad valorem in terms of Section 2 of Customs Tariff Act, 1975 read with First Schedule thereof. In addition to this levy of duty an … 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when , imported into India from so much of the duty of customs leviable thereon
Tag this Judgment! AI Brief & AskGoods Agro Chemicals and ors. Vs. Assistant Collector of Customs
Kerala
Aug-19-1986
ExciseConstitution
Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226
1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
the Act provided for levy of certain duties and fixed the rates as may be specified under the Customs Tariff Act, 1975 or under any other law, for the time being in force. Section 2 of the Tariff Act provided
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)
additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was customs duty referred to in the charging section, namely, Section 12 of the Customs Act, 1962 ?2.
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Durga Metal Works (P) Ltd. Vs. Union of India (Uoi)
Kolkata
Jun-21-2001
Customs
Customs Act, 1962 - Section 12 and 12(1); ;Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(3) and 9A
2001(77)ECC220,2001(131)ELT544(Cal)
by virtue of Section 12 of the Customs Act, 1962 read with Sections 2 and 3 of the Customs Tariff Act, 1975 by virtue of a notification dated July 31,1982 which has been impugned in this writ petition.2. Two-fold challenge
Tag this Judgment! AI Brief & AskBarium Chemicals Ltd. Vs. Union of India (Uoi)
Andhra Pradesh
Dec-04-1987
Customs
Customs Act, 1962 - Sections 7, 8, 11, 12, 12(1), 14, 15, 25, 25(1), 33, 46, 47 and 50; Customs Tariff Act, 1975 - Sections 2, 2(1), 3, 3(1), 3(2) and 3(6); Central Excise Act, 1944; Foreign Exchange Regulation Act, 1973; Customs Valuation Rules, 1963 - Rule 8; Central Excise Rules - Rule 8
1988(17)ECC201; 1988(37)ELT327(AP)
levy of customs duty under Section 12 of the Customs Act, 1962 read with Section 2 of the Customs Tariff Act, 1975, the landing charges and stevedoring charges payable by the petitioner to the Port Trust (i.e. post-importation charges) and
Tag this Judgment! AI Brief & AskHyderabad Industries Ltd. and anr. Vs. Union of India and ors.
Supreme Court of India
May-11-1999
Customs
Customs Tariff Act, 1975 - Sections 2, 3(1) and 9A; Customs Act, 1962 - Sections 12 and 14; Excise Act; Indian Tariff Act, 1934 - Sections 2A; Supreme Court Rules, 1966 - Order 7, Rule 2
AIR1999SC1847; 1999(108)ELT321(SC); JT1999(4)SC95; 1999(3)SCALE564B; (1999)5SCC15; 1999(Supp)SCC15; [1999]3SCR471
being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or … determined under Sub-section (1) of the said Section 14 or the tariff value of such article fixed under Sub-section (2) of that section, as the case may be; and(ii) any duty of customs chargeable on that article under
Tag this Judgment! AI Brief & AskAluminium Industries Ltd. Vs. Union of India (Uoi)
Kerala
Oct-16-1984
Customs
Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations
1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)
46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty … levied under the Customs Act are specified in the 1st and 2nd Schedules of the Tariff Act (See Section 2 of the Tariff Act). Section 3 of the Tariff Act charges additional duty on articles imported into India.
Tag this Judgment! AI Brief & AskJ.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.
Delhi
Nov-13-2006
Customs
Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)
138(2007)DLT660; 2006(204)ELT369(Del)
in force up to and inclusive of the 31st day of May 1983.'4. Under Section 3(1) of the Customs Tariff Act, 1975 ('CTA') an additional duty of customs (otherwise known as countervailing duty- CVD) is payable on imported goods equal … of the goods but also the insurance and freight charges.' After analysing the provisions of Sub-section (23) of Section 2 of the Act which defines the 'import' and Section 14 of the Customs Act, 1962 it was conclusively
Tag this Judgment! AI Brief & AskLucky Star International Vs. Union of India (Uoi)
Gujarat
Jul-06-2000
Customs
Central Excise Act, 1944 - Sections 3(1) and 5(1)A; Customs Act, 1962 - Sections 2(27); Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 - Sections 3 and 3(1)
2001(78)ECC691; 2001(134)ELT26(Guj); (2000)4GLR412
Petitioners are also paying additional duty, which is known as 'Countervailing Duty' (CVD) under Section 3 of the Customs Tariff Act, 1975, which is equivalent to the excise duty for the time being leviable on a like article, if produced … of these laws, therefore, cannot be restricted by saying that the reprocessing has not been done in India. Section 2(27) of the Customs Act reads as under :-'Section 2. Definitions.- In this Act, unless the context otherwise requires,-.
Tag this Judgment! AI Brief & AskSuper Traders and Another Vs. Union of India and Others Overruled
Delhi
Sep-23-1982
Customs
Customs Act, 1962 - Sections 2(23), 12, 14, 15, 17, 18, 25 and 129; Customs Tariff Act, 1975; Customs Tariff (Amendment) Act, 1982; Constitution of India - Articles 14, 19 and 304
1983(12)ELT258(Del)
the 1962 Act) duty of Customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (hereinafter to be called the 1975 Act). Goods having been received the petitioner presented their bill of entry … broadly used in the consumption of industries engaged in the manufacture of the utensils in the country. By Section 12 of the Customs Act, 1962 (hereinafter to be called the 1962 Act) duty of Customs shall be … points arose in all these petitions. The arguments were addressed in C.W. 2131/1982. A part from details as to the quantity to be imported and
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