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Ajay Kumar Saha and ors. Vs. Union of India (Uoi) and ors.

Court : Patna

Subject : Criminal

the Customs Act, 1962 for violation of Government of India, Ministry of Finance Notification No. 9/96-Cus, dated 22-1-1996 issued under Section 11 of the Customs … Section 11 of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development and Regulation Act, 1992 on the belief that the goods have illegally been imported into India. In order to ascerain that the … grounds for release of the betelnuts is failure on the part of the Custom authorities to comply with Section 110(2) of the Customs Act, 1962.2. The first petitioner asserts that he had purchased 10 bags of Assam Kata

Stumpp Schuele and Somappa Ltd. Vs. Dy. Cwt

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (2002)74TTJ(Bang.)253

is includible in the wealth of the company, by virtue of clause (via) of section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 … area of building and land appurtenant thereto at Nos. 108, 109 & 110, Bull Temple Road, should be treated as land not appurtenant to the … the cost index notified by government to the value determined in 1980-90 (for the assessment years 1990-91 to 1992-93 only).We have heard Shri Parthasarathi, the learned counsel for the assessee and Shri Ramesh, the learned Departmental Representative.

Stumpp Schuele and Somappa Ltd. Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

is includible in the wealth of the company, by virtue of Clause (via) of Section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 … area of building and land appurtenant thereto at Nos. 108, 109 & 110, Bull Temple Road, should be treated as land not appurtenant to the … the cost index notified by Government to the value determined in 1980-90 (for the asst. yrs. 1990-91 to 1992-93 only).3. We have heard Shri Parthasarathi, the learned counsel for the assessee and Shri Ramesh, the learned Departmental

M/S. Guru Overseas Pvt. Ltd. Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2001)(76)ECC713

1991 (55) ELT 433. He finally submitted that in view of the provisions of Section 110 of the Finance Act, 2000, demand can be raised for past six months period even if the classification list has been approved.4. … under Heading 87.08 which was rejected under letter dated 26.10.1988; that in subsequent years form March, 1989 to 1992, they filed the classification lists accordingly which were duly approved by the Department granting them exemption under Notification

Commissioner of Central Excise Vs. Jai Fibres Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(189)ELT234Tri(Mum.)bai

Subsequent to the said decision, the provisions of Section 11A were amended retrospectively by Section 110 of the Finance Act, 2000. The effect of such amendment was that even where the classification list stands approved by the proper

Optel Telecommunication Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2005)(101)ECC414

in view of the revalidation of the actions taken under Section 11A of the Act in terms of Section 110 of the Finance Act.2. Another issue involved in these appeals is whether parts and accessories of optical fibre … a show cause notice dated 29.5.97 was issued for demanding the duty for the period 20.9.90 to March, 1992 on the ground that these assessments were provisional in terms of Rule 9B of the Central Excise Rules;

Commissioner of Customs (imports), Chennai Vs. Ravi Enterprises and Ot ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Land Acquisition

does not have manufacturing facility to process the imported yarn; that to finance the imports, they received money from bank through Angadia firm and that … 111 (o) of the Customs Act, 1962 read with Section 11 of the Foreign Trade (Development and Regulation) Act, 1992 and the said detention was converted into seizure under cover of mahazars. One consignment imported vide Bill of … of Customs (Seaport-Exports) extended the period for issue of show cause notice in respect of seized goods under Section 110 (2) of the Customs Act, 1962 by another six months. Before the Commissioner (Imports), the High Seas sellers

Cannon Steels Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(41)ECC161

29.5.1992 to the petitioner.3. The first respondent is the Union of India represented by the Secretary, Ministry of Finance, New Delhi, the second respondent is the Collector of Customs and the third respondent is the Assistant Collector. … of the Act. If it is possible for the authorities to take proceedings for seizure or confiscation under Section 110 or under Section 111 of the Act, even after passing an order under Section 47 of the Act

A.A. Salam Vs. Assistant Commissioner of Wealth

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2007)106TTJ(Coch.)1140

"asset" was very much wide enough to cover every property save specifically exempted under Section 2(e). By the Finance Act, 1992, Section 2(ea) was brought on the statute book giving the definition of "asset" for the purpose of WT Act … filed challenging the different orders of the CWT(A)-m, Trivandrum. As far as WTA Nos. 35 to 39/Coch/2002 and 110/Coch/2005 are concerned, they relate to asst. yrs. 1994-95 to 2000-01. The Revenue's appeals being WTA Nos. 59 to

Sterlite Industries (India) Ltd. Vs. Securities and Exchange Board of ...

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

Mehta, a page was found with the following in his hand writing 'Oil Vikas, Ster -195,000'. Dil Vikas Finance Limited is an associate of a company called Eldorado, known in market circles as 'a jobber' for the … initiate prosecution proceedings under Section 24 read with Section 27 of the Securities and Exchange Board of India Act, 1992 ('the Act') for violation of regulation 4(a) and 4(d) of the Securities and Exchange Board of India (Prohibition … Nationale De Paris and ABN Amro Bank to the tune of Rs. 110 crores, etc. If one see the price movement since 25-5-1998, as tabulated