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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 … the Settlement Application filed by the Appellant in respect of three show cause notices is not maintainable under Section 127B of the Customs Act and that the applications do not satisfy the pre-requisites of Section 127B.2. The brief

Honeycom Synergies vs.commissioner of Customs (Export) & Ors.

Court : Delhi

Subject : Land Acquisition

the power to rectify errors in orders passed by it, was inserted in the Customs Act by the Finance Act, 2017, w.e.f. 31st March, 2017. We do not find, either in the said provision, or in the somewhat … 12 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 (hereinafter referred to as “the Customs Valuation Rules”), and be not re-determined … 24th March, 2017, by subjecting himself to adjudication proceedings, the petitioner chose to approach the Settlement Commission, under Section 127B of the Customs Act, to have the case settled. The petitioner did not contest any part of the

Bharmpal Panchal and Another Vs. Union of India and Others

Court : Mumbai

Subject : Customs

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 … 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 … 6. On or about 2nd January, 2013 Petitioner No.1 filed a Settlement Application dated 31st December, 2012 under section 127B of the said Act for settlement of the case arising out of the 1st SCN dated 15th October,

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 … 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, … additional duty and interest in terms of the demand in the SCN dated 09.02.2012, and as required under Section 127B. According to them, the disclosures for settlement were only a request to reclassify the fitments to the Pontoon,

Union of India Vs. M/S Honda Siel Car India Limited

Court : Delhi

Subject : Land Acquisition

Equipment Ltd. and M/s HSCIL, as above, President Shri Teruo Fujisaki, Vice-President and Shri Nandan Kumar Goila and Finance Director Shri Hironobui Goto under section 112 of the Customs Act, 1962, may not be taken for the … against the officers were directed to remain suspended..14. Thereafter, on 6th November, 2007, the following order was passed:- "Mr. Parasaran, who is appearing for the … the Settlement Commission had jurisdiction and the condition of full and true disclosure of duty liability stipulated in Section 127B of the Act is not violated and infringed in the present case. Reasons are as under:- (i) The

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 … additional admitted duty liability along with the interest as required by clause (c) of the first proviso to section 127B of the Customs Act, 1962? (iii) Whether the condition of filing of a Bill of Entry as stipulated

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

provisions governing settlement of cases.Chapter XIVA of the Act provides for settlement of cases. It was inserted by Finance Act, 1998 (Act 21 of 1998). Section 127B of the Act provides for filing of an application for settlement … decision was rendered in the instant case, the same Division Bench in Tanu Healthcareltd. v. Union of India 2007 (207) E.L.T. 641 (Bom.) observed:6. We had an occasion to refer to the Commerce Ministry Circular dated 22nd

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 … 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 … proposed.4. On issuance of the show cause notice, the petitioner moved an application before the Settlement Commission under Section 127B of the Act indicating admitted duty liability arising out of the case. The Commission allowed the application to

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 … 3 of 2001 (Cus.), dated 15-2-2001 of the first respondent. By the said order, the application filed under Section 127B of the Customs Act, 1962 (hereinafter referred to as 'the Act') by Respondents 2 to 4 was entertained

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 … 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 … said noticee is approaching Settlement Commission, 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 that they will produce evidence of payment