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The Lakshmi Vilas Bank Limited Vs. the Commissioner of Customs

Court : Chennai

Subject : Customs

Acts : Income Tax Act - Sections 131 and 132A; Customs Act - Sections 111, 112, 124, 125, 128, 129A, 129DD and 130E; Indian Penal Code; Constitution of India - Articles 32 and 226

Reported in : 2007[6]STR216

show cause notice dated 15.10.1982 issued under Section 124 of the Act, he filed another Writ Petition (C) NO. 2 of 1983 invoking Article 32 of the Constitution of India questioning the validity of the show cause notice.2.6. … The above appeal is directed against the Final order No. 397 of 2004 dated 22.4.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, … Chennai, dated 6.3.98 holding that the appellant herein is not a person aggrieved to prefer an appeal under Section 129A of the Customs Act (for short 'the Act'), in a matter that arises against the confiscation proceedings initiated … Limited, also put forward a claim contending that inasmuch as it had financed the said importer, the appellant Bank is entitled to be repaid. In

Lalbhai Trading Company Through B.K. Bhatt and 3 ors. Vs. Union of Ind ...

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 128, 129A, 129A(1) and 142; Town Police Clauses Act, 1847; Administrative Tribunals Act, 1985; Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976; Central Excise Act, 1944 - Sections 35 and 35B; Indian Contract Act, 1872 - Sections 124, 125, 126, 128, 133 to 139, 141 and 147; Evidence Act, 1872 - Sections 68; Code of Civil Procedure (CPC) - Sections 22(3), 96 and 100 - Order 47, Rule 1; Constitution of India - Articles 14, 19(1), 226 and 300A; Customs (Provisional Duty Assessment) Regulations, 1963 - Rules 2 and 3; Bombay Cinema Rules, 1954

Reported in : (2006)1GLR497

Alternatively, it was submitted that the order made by Commissioner (Appeals) was an appealable order in terms of Section 129A of the Act, and therefore also the petition was not maintainable. It was further submitted that notices having … that the goods imported really belonged to it and not to the purported importer or that he had financed the same and, therefore, in substance he was interested in the goods and consequently the release order in … made by the Commissioner of Customs (Appeals) on 6/6/2005 (Annexure-A) under Article 226 of the Constitution of India. The petitioner has prayed for the following

Gujarat Ambuja Exports Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Civil

Acts : Constitution of India - Article 226; ;Customs Act, 1962 - Sections 129A and 129A(1); ;Customs and Central Excise Duties Drawback Rules, 1971 - Rule 11; ;Customs and Central Excise Duties Drawback (Amendment) Rules, 1995 - Rule 12

Reported in : 2005(102)ECC42

into drawback shipping bills. Pursuant to the aforesaid representation, the petitioners were advised to approach the Ministry of Finance for relaxation of Rule 11 of the Customs and Central Excise Duties drawback Rules, 1971/Rule 12 of the … 26.5.1999, on the ground that the matter did not fall under the first proviso to Sub-section (1) of Section 129A of the Customs Act, 1962 (the Act) hence, the application was not maintainable before the Government of India.2.5

The Commissioner of Customs Vs. the Customs Excise and Service Tax

Court : Chennai

Subject : Land Acquisition

days from the date of offence report/enquiry report has expired long back.26. The Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise & Customs, New Delhi has also issued Circular No.9/2010-Cus., dated 08.04.2010 … dated 23.06.2011 under Regulation 20(2) of the Customs House Agents Licensing Regulations, 2004 [in short CHALR]., suspending the Customs House Agent Licence of the second … N.PAUL VASANTHAKUMAR AND THE HONOURABLE MR. JUSTICE M.SATHYANARAYANAN C.M.A.Nos.1422 to 1426 of 2014 and connected M.Ps. The Commissioner of Customs (Sea Port Import), Customs House, … judgment dated 04.01.2013, has disposed of the writ appeals by directing the respondents/CHAs to file an appeal under Section 129A(1) of the Customs Act, 1962 within a period of two weeks from the date of receipt of a

Mbk Logistix Private Limited vs Union of India

Court : Kerala

ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHARESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI, … the writ petitions.5. According to the learned ASG, the petitioners have an efficaciousalternative remedy: a statutory appeal under Section 129A of the Customs Act, before the CESTAT, Bangalore. So I asked the petitioners' counsel to confine their submissions

Joakim Yesudasan vs the Commissioner of Customs

Court : Kerala

ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHARESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI, … the writ petitions.5. According to the learned ASG, the petitioners have an efficaciousalternative remedy: a statutory appeal under Section 129A of the Customs Act, before the CESTAT, Bangalore. So I asked the petitioners' counsel to confine their submissions

Ms. Usha B. Agarwal, Carrying on Business in the Name and Style of Pan ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act - Sections 35, 35A, 122, 129A(1), 129A(3) and 129D(1); Central Boards of Revenue Act, 1963; Customs Act

Reported in : 2009(169)LC79(Bombay); 2009(243)ELT492(Bom)

of parties, the impugned order dated 215th February, 2004 rejecting appeal of the Petitioner for the reasons … than the phrase 'party aggrieved'. But in the entire context of the statutory scheme especially Sub-section (3) of Section 129A it has to be held that only the parties to the proceedings before the adjudicating authority Collector of … that the goods imported really belonged to it and not to the purported importer or that he had financed the same and, therefore, in substance he was interested in the goods and consequently the release order in … the material sold by the O.N.G.C. On 30.3.2000 pursuant to summons dated 28.2.2000 the appellant requested the Additional Commissioner to release the material to enable … auction notice and belonging to ONGC, the appellant participated in the public action and was declared the successful purchaser. The material purchased by the appellant

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

the observations of this Court in respect of Section 129 prior to substitution of Chapter XV by the Finance Act, 1980 in Navin Chandra Chhotelal v. Central Board of Excise & Customs and Ors. : 1981 E.L.T. … cannot be applied to the facts of this case. Here we are concerned with the right given under Section 129A of the Act as controlled by Section 129E of the Act, and that right is with a condition … is to be noted that the writ petitions - i) W.P. No. 261 of 2008, Promising Exports Ltd. and Anr. v. Union of India and … Credit Rules, 2001 or Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004;(v) interest payable under the provisions of this Act or the rules made

B. Hima Bindu Vs. Commissioner, Customs, CE and Service Tax

Court : Andhra Pradesh

Subject : Customs

period) is similar to Section 129(1) of the Customs Act, 1952 (prior to substitution of Chapter XV by Finance Act, 1980) and Section 35-F of the Central Excise Act (prior to its substitution by Act 25 of … appellant. (Navinchandra Chotelal v. Central Board of Excise and Customs (AIR 1971 SC 2280). The right conferred under Section 129A of the Customs Act, 1952 is controlled by Section 129E thereof. That right is hedged with a condition, … Bangalore ( CESTAT for short) in Miscellaneous Order Nos.27769-27781/2013 dated 3.7.2014 and 27.10.2014. The dispute, in the appeals filed before the CESTAT, related to the

Commissioner of Customs (General) Vs. Worldwide Cargo Movers

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 127, 129A, 130 and 146(2); Customs House Agents Licensing Regulations, 2004 - Regulations 4, 8, 10, 11(2), 13, 13(1), 19(8), 20(1) and 22

Reported in : 2007(1)BomCR789

these Appeals with the provisions of the Customs House Agents Licensing Regulations, 2004 which are framed under Section 146(2) of the said Act. The respondent … It is this order which was challenged by the respondent by filing an Appeal to the CESTAT under Section 129A of the said Act. 4. The CESTAT, by its order dated 4th April 2006, set aside the revocation … address was used by the said Sanjay Surshetwar. On inquiries with this Sanjay Surshetwar he stated that he financed the import of the car and gave money to one Yusuf Poonawalla. This Poonawalla introduced him to Rehman … H.L. Gokhale, J. 1. Customs Appeal No. 37 of 2006 is filed by the Commissioner of Customs (General). Respondent to this Appeal