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Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

fact that Sub-Section (8) of Section 9A was introduced in the year 2004 by reason of Finance (No.2) Act, 2004.Mr. K.P. Pathak, learned Additional Solicitor General, however, would submit that in view of the judgment of this Court

Commissioner of Custom, Icd, New Delhi Vs. M/S. Chandra Prabhu Interna ...

Court : Delhi

Subject : Land Acquisition

refunds under Section 27 also applicable to anti-dumping duty), was CUSTOM. A. 3/2013 Page 5 inserted by Finance Act, 2004, and that the amendment thereto by Finance Act, 2009 applicable retrospectively with effect from 01.01.1995 will apply in … (Appeals) (hereafter “CC(A)”). The CC(A) held that refund of anti-dumping duty was covered under the special provision of Section 9A(2)(b) of the Customs Tariff Act, 1962 and not under the general provision of Section 27 of the Customs

Gagan Thaper Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

of penalty.2. In the present case, admittedly, the import was made prior to the year 2004 when by Finance (No. 2) Act, 2004 (23 of 2004), Sub-section (8) of Section 9A was substituted and the provisions of the Customs Act, 1962

Preeti Daga Vs. Commissioner of Cus., Icd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

of penalty and as per Section 9A of Customs Tariff the provisions of Customs Act in respect of Finance (No. 2) Act and penalties were included with effect from 2004. The present consignment was imported in 2003, therefore, misdeclaration to

Sneh Enterprises Vs. Cc Overruled

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(97)ECC249

Matched in: Citation (2004)(97)ECC249

Silkone International and Rathi Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(111)ECC455

carved out by bringing in amendment to Section 9A of the Customs Tariff Act vide Section 76 of Finance (No. 2) Act, 2004. Therefore, he prays for setting aside the RF and penalty.3. The learned JCDR fairly concedes that the issue

Regency Exports (P) Ltd. Vs. Joint Cit Spl. Range 32

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)8SOT116(Mum.)

any other provisions of Chapter VIA. The learned Commissioner (Appeals) then referred to Memorandum explaining the provisions in Finance (No. 2) Bill, 1998 to the effect that this amendment intended to prevent the tax payers from taking advantage of … independent of each other. Deduction under both can be claimed (ii) sub-section 9A of section 80-IA was introduced with effect from 1-4-1999 and was not … (Appeals) did not appreciate that his concluision as above was not warranted+y any provisions of the Income Tax Act, 1961 as in force at the relevant time.6. The learned CIT (Appeals) erred in holding that insertion of … The learned CIT (Appeals) erred in rejecting the claim of deduction under section 80HHCas per the appellants working consistent with his decision for the assessment

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

of Section 9A was inserted by the Finance Act 2000 and that Act also inserted Section 9AA. Finance Act 2004 amended Section 9A(8).6. In this connection it may be mentioned that up to 1947 there was very little … Markandey Katju, J.1. This Appeal has been filed against the impugned final order dated 29.11.2000 passed by the (CEGAT) Customs Excise and Gold (Control) Appellate Tribunal, New Delhi.2. We have heard learned Counsel

inder Setia S/O Late Jagat Singh (In Jail) Vs. Central Excise Departme ...

Court : Allahabad

Subject : CompanyExcise

Acts : Central Excise Act, 1944 - Sections 4, 4A, 9, 9A, 9A(2), 9AA, 13 and 14; Central Excise Tariff Act, 1985; Finance Act, 2004; Central Excise Rules; Indian Penal Code (IPC) - Sections 420, 467, 468 and 471

Reported in : 2008(224)ELT385(All)

the offences non-cognizable and Section 9A(2) of the Act, as amended by Finance Act 23 of 2004, made the offences of this Act compoundable either … the said offence, but the authorities of opposite party No. 1 registered this case on own giving crime No. 2 of 2006 under Section 4/9A/9AA/9 of the Central Excise Act, 1944 (hereinafter referred to as an 'Act') and … deals with the offence and penalty which refers that any evasion done it has got the penal consequences. Section 9A speaks that the offences to be non cognizable. Section 9AA of the Act deals with the offence of

Punadipadu Primary Agricultural Co-operative Credit Society Ltd. Vs. D ...

Court : Andhra Pradesh

Subject : ServiceTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 31(1), 32(3), 32(7), 34, 34A, 50, 51, 52, 53, 60, 62, 62(3), 64, 66, 70, 71, 73, 76 and 117; Tamil Nadu Buildings (Lease and Rent Control) Act, 1960; Prevention of Cruelty to Children Act, 1894 - Sections 1; Married Women's Protection Act, 1922 - Sections 2; Indian Railways Act, 1890 - Sections 72; Post Office Act, 1898 - Sections 53; Nisi Rules

Reported in : 2009(6)ALT228

or officer or servant may have incurred criminal liability by his act.16. Further it is averred that respondent No. 2 filed O.A. No. 70 of 2004 on the file of the A.P. Cooperative Tribunal, Vijayawada, and the said … hereunder.Appeal:- (1) Any person or society aggrieved by any 5 decision passed or order made under Section 6, Section 9A, Section 9B, Section 9C, Section 12A, Section 13, Section 15A, Section 16, Section 17, Section 19, Section 21, … writ petition immediately after the second respondent appeal being allowed due to financial strain and loss to the society. In view of the Debt Relief