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Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

on the day on which the application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was untenable … taken as one. The learned Counsel for Appellant would further submit that the word 'case' was defined under Section 127A(b) of the Act and the same is not to be strictly interpreted but to be construed as any

Commr. of Cus. (Air), Chennai Vs. Cus. and C. Ex. Settlement Commissio ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 127A, 127B and 127C

Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)

under the Income-tax Act as early as in the year 1976, such a Commission was established by the Finance Bill of 1998 by introducing Chapter XIVA in the Customs Act, containing Section 127A to Section 127N of … and therefore, they filed the application as the issue to be decided is a case as defined under Section 127A(b) of the Act. The said application was opposed by the writ petitioner as to the admissibility since the

Sanjay Danchand Ghodawat Vs. Additional Commissioner of Customs (Port) ...

Court : Kolkata

Subject : Land Acquisition

until the amendment to the proviso to Clause (b) of Sec. 127A of the Customs Act by the Finance Act, 2015 came into effect on 14 May, 2015, a settlement application could be filed in a case where … (2) The petitioner imported a motor vehicle, viz, a right hand drive Hummer H2 SUV in the year 2007 upon payment of concessional customs duty of Rs.26, 59,584/-. The import of the said vehicle in the petitioner’s … Kolkata, after payment of differential duty of Rs.25,91,844/-, along with interest under Section 127B of the Customs Act, 1962. They further undertook through the letter

Mes Advanced Institute of Management and Technology vs Kerala State El ...

Court : Kerala

Final bill was passed vide Ext.P11 dated 28.05.2013. Petitioner did not assail the same by filing appeal under Section 127A of the Act.5. Learned counsel appearing on behalf of thepetitioner submitted that changing of the tariff, considering the … has been laid against the bills issued under LT VII-A tariff treating the petitioner to be a self financing college and W.P(C).12301 of 2020 is against imposition of surcharge and denial of instalment facility to pay off

Mes Advanced Institute of Management and Technology vs Kerala State El ...

Court : Kerala

Final bill was passed vide Ext.P11 dated 28.05.2013. Petitioner did not assail the same by filing appeal under Section 127A of the Act.5. Learned counsel appearing on behalf of thepetitioner submitted that changing of the tariff, considering the … has been laid against the bills issued under LT VII-A tariff treating the petitioner to be a self financing college and W.P(C).12301 of 2020 is against imposition of surcharge and denial of instalment facility to pay off

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Constitution

Acts : Finance Act of 1994 - Section 65, 66, 67(105)(zzzz), 65(90)(a); Constitution of India - Article 245, 246(1), 248; Punjab Urban Immovable Property Tax Act, 1940 - Section 3(3), 18; Income Tax Act, 1961 - Section 2(6A)(e); Assam Local Self-Government Act, 1953 - Section 62(1); West Bengal Rural Employment and Production Act, 1976 - Section 4(1); M.P. Municipalities Act 1961 - Section 127A,

proceedings relates. Sub-clause (zzzz) was initially inserted by the Finance Act of 2007 with effect from 1 June 2007. Taxable service was defined to mean … 1. In 1994, Parliament legislated to provide for the imposition of a service tax. Section 65 of the Finance Act of 1994 defined taxable services, among other things. Section 66 provided for the charge of service tax on … with reference to the annual letting value. The rate of taxation was specified in a table appended to Section 127A. The rate at which the tax had to be levied commenced with property, the annual letting value of

M/s. Auto Creaters Vs. Union of India and Others

Court : Mumbai

Subject : Land Acquisition

of cases. This Chapter contains sections 127A to 127N and was inserted w.e.f. 01-08-1998 by section 102 of Finance (No.2) Act, 1998 (21 of 1998). The object for inserting this Chapter was that the door to settlement … application was made under sub-section (1) before the 1st day of June 2007 but an order under sub-section (1) of section 127-C gas bit beeb … Whether the Application was in respect of a 'case' within the meaning assigned in the clause (b) of section 127A of the Customs Act, 1962? (ii) Whether the Applicant has paid the additional admitted duty liability along with

Kamat Printers Pvt. Ltd. and Vs. Union of India (Uoi) Through the Seni ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(1), 28(2), 28AB, 28AB(1), 28AB(2), 59, 59(1), 61(2), 127A and 28AB(2), 127B, 127B, 127C, 127C(1), 127C(6), 127C(7), 127C(9), 127F, 127F(1), 127H and 127J; Customs Act, 1961 - Sections 14(1); Central Excise Act, 1944; Finance Act (2), 1996; Valuation Rule, 1988 - Rule 8

Reported in : 2009(170)LC91(Bombay)

considered would be Section 28AB(2) as it then stood. If that is considered the duty was payable after Finance Act (2) of 1996 received the assent of the President on 28th September, 1996.21. The issue where a party … the judgment of a learned Division Bench of this Court in Nirlon Ltd. v. Union of India : 2007 (209) E.L.T. 12 (Bom.) That was in the matter of charging interest under the provisions of the Central … to the provisions pertaining to settlement. 'Case' has been defined under Section 127A(b) to mean any proceedings under this Act or any other Act for

Bharmpal Panchal and Another Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Customs Act, 1962 deals with settlement of cases. This Chapter contains sections 127A to 127N and was inserted w.e.f. 01-08-1998 by section 102 of Finance … 127B(1). In fact, reference to âsection 28ABâ? in section 127B(1), was substituted with âsection 28AAâ? only by the Finance (No.2) Act, 2014 with effect from 6th August, 2014. Since section 28AB was deleted from the Act with … contained in sub-section (1), where an application was made under sub-section (1) before the 1st day of June, 2007 but an order under sub-section (1) of section 127-C has not been made before the said date, the

Under Water Services Company Limited and Others Vs. Union of India and ...

Court : Mumbai

Subject : Customs

of cases. This Chapter contains sections 127A to 127N and was inserted w.e.f. 01-08-1998 by section 102 of Finance (No.2) Act, 1998 (21 of 1998). The object for inserting this Chapter was that the door to settlement … the main Barge / Pontoon, as was evident from the Bill of Entry No. 755132 dated 24th March, 2007. According to the Petitioners, the Barge having been classified in CTH 89011040, no duty should have been paid