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Ballarpur Industries Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 46 and 59(1); ;Customs Tariff Act, 1975; ;Finance Act, 1982 - Section 44(1)

Reported in : 1987(30)ELT195(Cal)

at the rate of 35% ad valorem. Although according to the petitioner Section 44, Sub-section (1) of the Finance Act, 1982 provides that in case of goods mentioned in the First Schedule as amended from time to time there … warehouse after 16th November, 1982, the Notification No. 136/82-Cus. was no more valid for such consignment. As per Section 15 of the Customs Act rate of duty applicable to any imported goods shall be the rate in force

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : 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)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

a special excise duty at 5% of the 15% basic excise duty was payable by virtue of the Finance Act 1982 read with Notification No. 25/82-CE dated 28.2.1982. 5. On 19.7.1982 the present writ petition was filed seeking, inter … charges were liable to be included in the assessable value for the purposes of levy of customs duty. Section 15 of the Act left no room for doubt that the relevant date for determining the applicable rate of

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

the purview of Sec. 11A of the Central Excises and Salt Act, 1944 and Sec. 51 of the Finance Act, 1982 cannot over-ride the provisions of Sec. 11A of the Central Excises and Salt Act. The Supreme Court, while … to have been issued under Sec. 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices and the demands covered by these

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 … be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date … in that State he will record the same and shall not call for further security being furnished under Section 15 of the Kerala Act from the same Foreman for the same chitty. Learned Single Judge also found if

B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(21)ELT607TriDel

proceedings pending before the Government of India which were transferred to this Tribunal after coming into force the Finance Act, 1982, under Section 35P of the Central Excises and Salt Act, 1944, were under Section 36 of the said … procedure for appeal etc., the provisions of Central Excises and Salt Act, 1944 cannot be invoked for this purpose.Section 15(2) of the Produce Cess Act, 1966, only provides that the provisions of Central Excises and Salt Act, 1944

Shriram Smarak Nidhi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)29ITD186(Delhi)

(1) of Section 13 was originally inserted by the Taxation Laws (Amendment) Act, 1975 w.e.f. 1-4-1977. However, the Finance Act, 1982 w.e.f. 1-4-1982 amended it. This clause has been substituted by the Finance Act, 1983 w.e.f. 1-4-1983, and is

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

Statutory Interpretation by G.P. Singh, 4th Edition page 352-253).19. It is thus obvious that Part II of the Finance Act, 1982 is a comprehensive Code by itself. Where by reason of insertion a complete Code is included by repealing … of any violation of the provisions of the Finance Act, the Commercial Taxes authorities were duly empowered under Section 77(a) of the Finance Act to take a suitable action. But, the District Magistrate had no jurisdiction to … under the direction of the District Engineer, in paragraphs, 8, 10, 12, 15, and 16 of the counter-affidavit filed on behalf of the District Board,

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

sub-item. In this context it is of some interest to refer to Item 15A as substituted by the Finance Act, 1982. This item describes in greater detail than before various 'artificial and synthetic resins and plastic materials' liable to … S. Ranganathan, J.1. These three appeals under Section 130-E(b) of the Customs Act, 1962 raise the same issue. They are therefore disposed of by a common … Central Excise & Salt Act, 1944 (CESA). The CESA, read with Item 15A of its First Schedule, provides for the levy of an ad valorem

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

they apply in relation to duties leviable under the Act.Sub-section (8) of Section 9A was inserted by the Finance Act 2000 and that Act also inserted Section 9AA. Finance Act 2004 amended Section 9A(8).6. In this connection it … to Section 9A of the Customs Tariff Act, 1975, which was inserted by the Customs Tariff (Second Amendment) Act, 1982. Section 9A was substituted by the Customs Tariff (Amendment) Act, 1995 with effect from 1.1.1995, and now it reads … from Japan was between 29% to 34.26%, for Malaysia 68.20% and Spain 15%. The DA has also found material injury to the domestic industry in

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982. Section 11A should be ignored or not. In our view Section 51 does not, in any manner affect the … Ors. v. The Sunni Central board of Waqf U.P. and Ors. . This judgment is with respect to Section 15 of the Limitation Act which provides for "the exclusion of time during which proceedings are suspended". It lays