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M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … brother were preventively detained under COFEPOSA. The detention was challenged on the ground that once the immunity under Section 127H of the Customs Act was granted in respect of customs offences, after settling the taxes finally by the

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 … 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 … S.B. Sinha, J. 1. Leave granted.2. Interpretation of the provisions of Section 127A read with Section 127H of the Customs Act is involved in this appeal which arises out of a judgment and order dated

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 … the Customs Act, read with Rule 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 as ₹ 21,57,64,703/-, under Section 14 … itself, would not, however, entitle the petitioner to immunity from penalty. Section 127H(1) of the Customs Act, which deals with the power, of the Settlement

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 … the respondents by K.A. Shaikh, Assistant Director, DRI, Mumbai Zonal Unit and it is set out as under Section 127H of the Customs Act 1962 confers sufficient power on the Settlement Commission to settle the case by granting