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J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

submitted a written application before the Designated Authority appointed by the Central Government under Rule 3 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter … bonded warehouse without payment of Duty, when the goods were removed. Since amendment, the rate of duty and tariff evaluation of such goods removed to … competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which … by the parent legislation that it should not exceed the margin of dumping in relation to such article.177. Sub-section (2) makes two fold provisions. Firstly, it envisages that the Central Government may impose on the importation of such

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHB(2), 80HHC and 80HHC(2); Finance Act, 1982 - Sections 89A and 89A(4); Finance (Amendment) Act, 1991

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

Straw/board . v. Commissioner of Income-tax : [1992]196ITR188(SC) . Reliance has also been placed on Chapters in the Customs Tariff Act as well as Central Excise Tariff Act in which a distinction has been drawn between minerals per … Tax Act, 1961 - Sections 80HHB(2), 80HHC, 80HHC(2) - Finance Act, 1982 - Section 89A, 89A(4) - Finance (Amendment) Act, 1991 - Deduction in respect of profits retained for export business - Entitlement to - Appellant exporter of … accordingly dismissed without any order as to costs.Civil Appeal No. 3962 of 200321. In this case, the High Court has clearly proceeded on a mis-reading

Jindal Steel and Power Ltd. Vs. the Chhattisgarh State

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

under Section 25 of the Customs Act. Notification No.71/85 dated 17.03.85 exempted goods covered under Heading 84.66 of Customs Tariff Act wholly or partially from customs duty when imported for (i) power projects and (ii) industrial plants and … that the State Commission shall, not later than five years from the date of commencement of the Electricity (Amendment) Act, 2003 (57 of 2003) by regulations, provide such open access to all consumers who require a supply of electricity … with this Act and the rules and regulations made thereunder and may, subject to the regulations made under Sub-section (2) of Section 42, supply electricity to any consumer.25. The provision of 10(2) of Section 42(2) which needs to

Flemingo (Dfs) Private Ltd. Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 10; Constitution of India - Articles 14, 19(1), 226, 286 and 286(1); Central Sales Tax Act, 1956 - Sections 2, 5(1), 5(2), 10, 10(1) and 10(2); Companies Act, 1956; Customs Act, 1962 - Sections 57, 58 and 59(2); Customs Tariff Act

Reported in : [2005]142STC435(Ker)

Spinning Mills v. Collector of Customs : 1999(113)ELT753(SC) in the context of levy of additional duty under the Customs Tariff Act particularly with reference to its earlier decision in In re, Sea Customs Act, 1878 : [1964]3SCR787 observed … for a period of 5 years as per proceedings dated July 2, 2003 (exhibit P1). The petitioner had commenced sale from August 17, 2003. Respondents … to a definite conclusion.It is respectfully submitted that after the amendment made to the CST Act by incorporating Section 2(ab) by which 'crossing the customs frontiers of India' was specifically defined, it is the burden of the petitioner

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Six-digit First Schedule to the Customs Tariff Act, 1975 was substituted by the Eight-digit First Schedule vide the Customs Tariff (Amendment) Ordinance, 2003 and this substitution w.e.f. 01.02.2003 has statutory force. Therefore, the new Schedule would operate over and … 90 or as "RBD Palm Stearin" falling under Tariff Item No. 38 23 11 12 of the Customs Tariff Act, 1975.2. The brief facts which … We also find that Rule 1 of the General Rules of Interpretation specifically state that "the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

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 … CVD is imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, 1975 reads as under: “3. Levy of additional … of the duties entitled to rebate. It is submitted that the aforesaid amendment is not retrospective or clarificatory in nature and is accordingly prospective and … section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e)

A. Tex (India) Private Ltd. Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(94)ECC102

B.B.Mahapatra, Addl. Commissioner for the Department Customs Act, 1962 - Sections 25(1), 28E, 28H, 28H(1), 28H(2) and 28I(2); Customs Tariff Act, 1975 - Section 3(1) Advance Ruling - Eligibility--Merely because another subsidiary is importing the same goods it … The Show Cause Notice therefore is discharged.Advance Ruling - Duty free clearance--Benefit of Notification No.21/2002, dated 1.3.2002 as amended by Notification No. 26/2003 dated 1.3.2003. Unless the conditions of the Notification are satisfied the benefit cannot be

Mrs. Madhu Garg and anr. Vs. North Delhi Power Ltd.

Court : Delhi

Subject : Electricity

Acts : Constitution of India - Articles 14 and 226; Delhi Electricity Reforms Act, 2000 - Sections 28(10); Electricity (Supply) Act, 1948 - Sections 24, 24(1), 26, 49, 69, 79 and 79; Electricity Act, 2003 - Sections 2(15), 43(3) and 56; ERC Act - Sections 22(1), 26, 29, 29 (1) and (4); Indian Electricity Act, 1910 - Sections 2, 21(2), 22 and 24; State Financial Corporation Act, 1951 - Sections 29(1); Tariff Act; DERC (Performance Standards Metering and Billing) Regulations, 2002; Electricity (Supply) Annual Account Rules; Tariff Rules

Reported in : 124(2005)DLT688

Matched in: Advocate Reetesh Singh, Adv.,; Sujit K. Singh, Adv. in W.P. (C) No. 3532/2003,;

Kerala State Electricity Board Vs. Thomas Joseph Alias Thomas M. J.

Court : Supreme Court of India

Subject : Land Acquisition

of unauthorised use of electricity in a higher tariff the assessment shall be made at the rate … Section 126 of the Act has to follow. As per Section 126(6), as it stood prior to the Amendment Act 26 of 2007, such assessment shall be made at a rate equal to 4 one and a half … However, what is relevant for our purpose is Section 50, Section 126 and Section 181 resply of the Act 2003. Section 50 is in regard to the Electricity Supply Code. The same reads thus: “50. The Electricity Supply Code.-The … transmission and supply of electricity.38. Section 14 of the Act 2003 envisages that the Appropriate Commission, defined in Section 2(4) to mean the Central or as the case may be the State Regulatory Commission, may grant a licence … loads in the following manner: (i)[...]. (ii) In the case of LT customers other than domestic consumers, the penalty for unauthorised additional load shall be