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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 … manifest and no unloading of imported cargo, not mentioned in the manifest, is ordinarily allowed (Sections 31 and 32). Unloading of imported cargo or the loading of export cargo is not allowed except in an approved place

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by

Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92

also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. … levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff Act, 1975. It was also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section

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 … Act. Exemption in respect of auxiliary duty of customs leviable under Section 32(1) of the Finance Act was granted by the second notification. These notifications … 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

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

the assessee a chance to arrange its affairs. It was admitted that Section 40A(8) was introduced by the Finance Act, 1975 with effect from the assessment year 1976-77, thus, giving one year's advance notice, still it was claimed that … is plain and admits of but one meaning, the task of interpretation can hardly be said to arise." 32. Odgers' Construction of Deeds and Statutes, Fifth end. at p. 260 under the head '8. Statute, if clear,

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

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

:-(i) Basic duty under Section 2 of the Customs Tariff Act, 1975;(ii) Auxiliary duty of customs under the Finance Act; and(iii) Additional duty of customs under Section 3 of the Customs Tariff Act, 1975.By a notification issued on … import manifest are allowed to be unloaded, and the unloading shall be at approved places only, under Sections 32 and 33. Section 34 insists that unloading shall be under the supervision of the proper officer. Section 37

Videocon Industries Ltd. Vs. Rajesh Kumar Kedia

Court : Mumbai Aurangabad

Subject : Land Acquisition

Venkataraju and Co., v. Palukuri Jagannadham and Co., Calcutta and others (AIR 1975 AP 32) and submitted that merely mentioning the words on the document … addition to the judgment of the Supreme Court, the learned Counsel also placed reliance in case of R.S.D.V. Finance Co. Pvt. Ltd. v. Shree Vallabh Glass Works Ltd. (AIR 1993 SC 2094) in support of his contention … It is the case of the petitioner that the petitioner company is a company incorporated under the Companies Act, 1956. The plaintiff company is carrying on business of manufacturing and sale of various electronic items such as … the trial Court is having jurisdiction to try the suit as per section 20(C) of the Civil Procedure Code since cause of action has partly

Universal Electrics Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32(1); ;Electricity Act

Reported in : [1992]196ITR860(Cal)

1974, except in certain cases specified in Section 16 of the Finance Act, 1974 (later amended by the Finance Act, 1975). Section 32(1)(vi) for providing initial depreciation was introduced with effect from April 1, 1975. It is available in respect

Rajapalayam Mills Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1986)18ITD114(Mad.)

ITR (St.) 5.(2) The Direct Taxes (Amendment) Act, 1974 regarding Section 32-[1974] 95 ITR (St.) 153. (3) The Finance Act, 1975, regarding the proviso to Section 32(1)(ii) - [1975] 99 ITR (St.) 137. (4) The Finance (No. 2) Act,

Universal Cargo Carriers Inc. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 44B, 72, 72(1), 72(2) and 72(3)

Reported in : (1986)52CTR(Cal)145,[1987]165ITR209(Cal)

of the cases were made under Section 44B which was brought into the Income-tax Act, 1961, by the Finance Act, 1975, and came into effect on and from April 1, 1976. The said section reads as follows :Section 44B.--'(1) … against their profits and gains of business as computed under the new section.5. The Income-tax Officer held that Section 32 of the Act which provided for carrying forward of unabsorbed depreciation could not be brought into operation in