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Commissioner, Central Excise, Customs & Service Tax, Sonepat & ...

Court : Delhi

Subject : Education

29. We may note, here, that Section 32F was substituted, in its entirety, by Section 122 of the Finance Act, 2007. As it stood prior to substitution, sub-section (1) of Section 32F read thus: the case or the complexity … Act, 1962): ―… The expression ―power to perform the function of an office of Customs,‖ as stated in Section 127F(2) of the Act, has to be read in accordance with the scheme of Chapter XVA and its object.

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 … subsequently found by the Settlement Commission that it has been obtained by fraud, or misrepresentation of facts.10. Under Section 127F(1), the Settlement Commission in addition to the powers conferred under Chapter V of the Central Excise Act, 1944