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Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : 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

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

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 … concealing goods or while engaged in the commission of any of the offences mentioned under the Act (Section 115). The proper officer is authorised under the Act to stop and search any such conveyance within these waters

Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

The Bills of Entry so filed were assessed to duty under chapter Heading 84.66 of the Customs Tariff Act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the Finance Act, 1981, which … of forty per cent as the duty leviable without enhancement of twenty per cent as provided in the Finance Act of 1983 (earlier Finance Bill of 1983) and without any claim for interest. 2. Shortly stated, the circumstances … but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding … 159A would not apply to Anti-Dumping Duty levied by notification issued under Section 9A(1) of the Customs Tariff Act, 1975. Section 159A applies to any rule, regulations, notifications or order made or issued under the Customs Act. L.A.3 Also, … has been submitted in detail that no excise duty is payable by the Appellants. Accordingly, no penalty under Section 11 AC or Rule 25 of the Central Excise Rules, 2001 is imposable. Y.2 Penalty on an EOU is

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … provisions of the Act will not be applicable, but a license has to be taken. Sections 6 to 11 deal with the particulars relating the Variola and filing it with the Registrar and endorsement thereof etc. Section

Varadaraja theatres (P.) Ltd. Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)29ITD29(Mad.)

to drop the proposed action.3. The Commissioner of Wealth-tax referred to the provisions of Section 40(3) of the Finance Act of 1983, which provides for levy of wealth-tax in the case of closely-held companies. After quoting Clause (vi)

Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

is subjected to duty under various fiscal measures. The Customs Tariff Act, 1975 (Act 51 of 1975), the Finance Act of 1976 are some of the relevant enactments. The levy is made, assessed and collected under the provisions … collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest to exempt by notifications in … in excess of permissible limits of import, had occasion to construe Section 111(d) of the Customs Act relating to the liability for confiscation of goods

Swedish Match Ab and anr. Vs. Securities and Exchange Board, India and ...

Court : Supreme Court of India

Subject : Company

Acts : Security and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 2, 2(2), 3, 7, 10, 11, 11(1), 12, 14, 15, 16, 20, 22(3), 44, 45 and 45(6); ;Constitution of India - Article 142; ;Essential Commodities Prices and Stocks (Display and Control) Order, 1967; Companies Act, 1956 - Sections 81(1)(A); Security and Exchange Board of India Act, 1992 - Sections 4(3), 11, 11A, 11B, 11B(3), 11B(4), 15A, 15H, 15I, 15T, 15Z, 24 and 30; Security and Exchange Board of India Ordinance, 1992; Code of Civil Procedure (CPC) - Order 41, Rule 33; Finance Act, 1975

Reported in : AIR2004SC4219; IV(2004)BC211; [2004]122CompCas83(SC); (2004)4CompLJ25(SC); JT2004(7)SC94; 2004(7)SCALE158; (2004)11SCC641; [2004]54SCL549(SC)

a tax avoidance case concerning capital transfer tax, the Court of Appeal were called on to construe the Finance Act 1975 Sch 5 para 6(7) as originally enacted. Counsel for the Inland Revenue put forward several alternative arguments on … company. Assuming that if the Jatia Group had been in joint control due to some other factors, then section 11 would not have attracted. In the instant case, it is a clear case of acquisition of shares and

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) … the Government of India to take recourse to the measures provided therein.12. Under the Act, i.e., Customs Tarrif Act, 1975, the Government of India in order to protect the domestic industry has power to impose broadly; Anti-Dumping Duty,

M. Ethurajan Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD87(Mad.)

the provisions of section 271(1)(c) by the Finance Act, 1964 and the insertion of Explanation 1 by the Finance Act, 1975 the ratio of the said Supreme Court decision as well as Anwar Ali's case will not be applicable. … the Madras High Court decision in the case of CIT v. Bala I. M. Rao [1989] 177 ITR 114/43 Taxman 204. The assessee felt aggrieved and has filed the present appeal before the Tribunal.3. Before us the

Commissioner of Income-tax Vs. Goyal Gases (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256, 256(2), 271 and 271(1); Taxation Laws (Amendment) Act, 1975

Reported in : [2000]241ITR451(Delhi)

effect from April 1, 1976, and has wrongly applied the Explanationn which had been inserted earlier by the Finance Act, 1964. Undisputably, there is significant difference between Explanationn 1 as inserted by the Finance Act, 1964, and the … Tribunal has failed to take into consideration Explanationn 1 to Section 271(1)(c), substituted by the Taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976, and has wrongly applied the Explanationn which had been inserted earlier by … arise from the order of the Tribunal. It is evident from para. 11 of the Tribunal's order that the Tribunal has failed to take into