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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 … date for determination of rate of duty is that which is specified under Section 15 of the Act. Section 25 of the Act has conferred power on the Central Government to exempt specified goods from the whole or

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Constitution of India - Article 77

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

May 1994 issued by the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) (C.B.E.C. for short). … submitted the circular issued by the Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of Fianance, Department of' Revenue, under which notification … act on this notification. As to what duties of customs are livable are mentioned in the Customs Tariff Act, 1975.(9) Director General Foreign Trade is to be appointed by the Central Government under the Foreign Trade (Development and

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

only one year from 1st April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … writing and printing paper. The respondent registered a contract as per Heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the good … the Finance Act, 1983, the Central Government issued Notification No. 62/83-Cus., dated 1.3.1983 by invoking the power under Section 25(1) of the Customs Act. The Notification to the extent relevant, reads thus : 'Exemption from auxiliary duty on

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

one year from 1st of April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … writing and printing paper. The respondent registered a contract as per heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the goods … the Finance Act, 1983, the Central Government issued notification No. 62/83-Cus. dated 1-3-1983 by invoking the power under Section 25(1) of the Customs Act. The notification, to the extent relevant, reads thus :--Exemption from auxiliary duty on 19

Tamil Nadu Newsprint and Papers Limited Vs. the Appraiser, Appraising ...

Court : Chennai

Subject : Customs

Reported in : 1988(14)LC548(Madras)

(52 of 1962), read with Sub-clause (4) of clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in … under Heading No. or sub-heading No. , of Heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said table, when imported into … for a writ of mandamus to direct the Union of India to grant exemption to the petitioner under Section 25 of the Customs Act 1962 with regard to payment of auxiliary duty on items of machinery imported by

Eastern Spinning Mills and Indus. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(15), 12, 15, 25, 25(1), 25(3), 46 and 68; ;Customs Tariff Act, 1975 - Sections 2 and 3; ;Finance Act; ;Customs Tariff Act, 1951 - Section 3; ;Constitution of India - Articles 226 and 299

Reported in : 1989(21)LC260(Calcutta),1988(37)ELT14(Cal)

of the Customs Tariff Act 1975 (Act No. 51 of 1975) as also the duties levied under the Finance Act In the form of auxiliary duties of Customs. Therefore, according to the petitioner, the demand of the Customs … By the said notification the Union of India in exercise of Its powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962, exempted the goods specified in the Table forming part of the said Notification

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975; Customs Act, 1962 - Sections 14, 25 and 25(1)

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

(52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in … falling under Heading No. or sub-heading No. of Heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in the Column (2) of the said Table, when imported … for a writ of mandamus to direct the Union of India to grant exemption to the petitioner under Section 25 of the Customs Act, 1962 with regard to payment of auxiliary duty on items of machinery imported by

Shrijee Sales Corporation and anr. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975;

Reported in : 1997(89)ELT452(SC); JT1996(11)SC648; 1997(1)SCALE117; (1997)3SCC398; [1996]Supp10SCR888

the Notification dated 16.10.1980 issued by the Government of India, Ministry of Finance, Department of Revenue, being Notification No. 205/T-No. 355/141/80-Cus I. (hereinafter referred to … to imports of polyvinyl resins (PVC) falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 from the duty of customs leviable thereon specified in the first schedule. The relevant part of the Notification … part of the Notification No. 66 is as under:In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the Notification of Government of India

H. Jahangir Bhatusha Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 25(1) and 25(2); Collection of Taxes Act, 1931; Customs Tariff Act, 1975 - Sections 1, 2 and 3; Contract Act - Sections 56; Import and Export Central Act, 1947; Constitution of India - Articles 14, 19(1), 19(6) and 226

Reported in : 1984(15)ELT106(Del)

(52 of 1962) read with subsection (4) of clause 31 of the Finance Bill, 1979, which clause has by virtue of the declaration made in … oil, palm oil and palm oleine falling within Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and to be imported by M/s. State Trading Corporation of India Limited from,-(a) that portion … V.S. Deshpande, C.J.1. Under Section 25 of the Customs Act, 1962 (the Act)-'(1) If the Central Government is satisfied that it is necessary in

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

pertained to a period prior to April, 1995, when Section 28AB of the Act was inserted by the Finance Act, 1996, interest on delayed payment of duty could not be levied on the appellant.9. Being dissatisfied with the … from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under Section 3 of the … and consumables for repairs of ocean-going vessels - In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in