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J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

before competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which … relation to import of any article lies to the Customs and Excise Service Tax Appellate Tribunal constituted under Section 129 of the Customs Act. It also provides for the limitation and the procedure for filing and hearing of

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … expression 'service tax' in place of 'Gold (Control)' by Act 32 of 2003 by Section 135 w.e.f. 14.05.2003. Similarly, the definition of Appellate Tribunal as … same Tribunal. The legislature has sought to debar all such like persons, by insertion of Sub-section (6) to Section 129 of the Customs Act, 1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by

Yousuf Andcompany, Rep. by Its Partner Vs. the Government Ofandhra Pra ...

Court : Andhra Pradesh

Subject : Land Acquisition

Supreme Court had an occasion to consider whether Section 129 (6) of the Customs Act, 1962 (introduced vide Finance Act, 2003) stipulating that on demitting office as member of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), a

N.K.Bajpai Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act - Section 2(1B), 129, 129(6)

Reported in : 2012(4)SCC653; [2012] 2 SCR 433

1993. The CEGAT was replaced by the Central Excise and Service Tax Appellate Tribunal (for short, 'the CESTAT/Tribunal'.Vide Finance Act, 2003, Section 129(6) was introduced to the Customs Act, 1962 (for short 'Customs Act') in terms of which, the members

Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

the appeal itself. It has to be taken note of that the provision for appeal was inserted by Finance Act, 2003 by deleting the provision for reference and the appeal was to be considered on substantial questions of law.13. … and prima facie case have not been considered by the Tribunal while disposing of the applications/petitions filed under Section 35-F of the Central Excise Act, 1944 (for brevity, "the Excise Act") or Section 129-E of the Customs

M/S. Filatex India Limited and Another Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

No 641/32/2002-CX dated 26.06.2002 has issued following clarification:- I am directed to refer to Section 129 of the Finance Act, 2001 relating to imposition of National Calamity Contingent Duty (NCCD) and Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

period requiring for completing the assessment. The proviso came into effect w.e.f. 1st June, 2002, on commencement of Finance Act, 2002 by which Expln. 1 to Section 158BE was substituted in place of previous Expln. 1. In this … directed against the order of Tribunal, Jodhpur Bench, Jodhpur, dt. 9th May, 2003 (reported as Asstt. CIT v. Ramesh Chand Soni (2003) 81 TTJ (Jd) … part of the proceeding or giving an opportunity to the assessee to be reheard under the proviso to Section 129; or(iv) in a case where an application made before the Settlement Commission under Section 245C is rejected by

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance Act; …….” 20. In respect … Co.(P) Ltd., (1972) 4 Supreme Court Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd. Vs. C.C.E., Ahmedabad, (1996(86) E.L.T. 177(S.C.) (e) M/s. J.K. Cotton Spinning

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

liable to pay the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of the appellant after taking us through the Order-in-original, made submissions … the differential service tax and demanded interest; imposed equivalent penalties under various sections of the Finance Act, 1994. 3. Ld. Counsel appearing on behalf of … unloading / loading and charges for lighterage and local transportation services rendered within the port area. * In 2003-2004, Shreejis major income was shown under the Head lighterage and shore handling, which stood at Rs.16.93 Crores. In

Dcit Vs. Ansal Properties and Industries

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

of completion of project as earlier prescribed in Section 80IB(10) as 31-3-2001 was extended to 31-3-2003 by the Finance Act, 2000 only w.e.f. 1-4-2001 and since the said amendment was made applicable from AY 2001-02, the benefit of … the Revenue's case. The decision of Hon'ble Madras High Court in the case of CIT v.Indian Auto Stores, 129 ITR 544 also further supports this stand wherein it was held that the Tribunal can uphold the order