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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 … Section 127C have exclusive jurisdiction to perform the functions of any officer of Customs or Central Excise. Under Section 127J the order passed by the Settlement Commission becomes conclusive. Section 127H confers power on the Settlement Commission in