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Vijay Prataprai Mehta Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(14), 2(15), 2(23), 2(25), 2(26), 12, 14, 25 and 46; Central Excise Rules, 1944 - Rule 8 and 8(1)

Reported in : 1992(59)ELT382(Bom)

of additional duty under Section 12 of the Customs Act, 1962 read with Section 3(1) of the Customs Tariff Act, 1975. 5. Before dealing with the legal submissions, the above facts indicate that the petitioner sold the goods on … in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force, on goods imported into, or exported from, India.

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act

Reported in : 1991LC16(Gujarat); (1992)1GLR548

additional duty of customs equal to excise duty, which is also popularly called countervailing duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the … the territorial waters of India, the same can be subjected to tax under the provisions of the Customs Tariff Act, 1975 and under the relevant Finance Act. It is further argued that the rate of duty applicable on the

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

additional duty of customs equal to excise duty, which is also popularly called countervailing duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the … the territorial waters of India, the same can be subjected to tax under the provisions of the Customs Tariff Act, 1975 and under the relevant Finance Act. It is further argued that the rate of duty applicable on the

Hyderabad Industries Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3(1) and 9A; Customs Act, 1962 - Sections 12 and 14; Excise Act; Indian Tariff Act, 1934 - Sections 2A; Supreme Court Rules, 1966 - Order 7, Rule 2

Reported in : AIR1999SC1847; 1999(108)ELT321(SC); JT1999(4)SC95; 1999(3)SCALE564B; (1999)5SCC15; 1999(Supp)SCC15; [1999]3SCR471

in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or … all goods belonging to Government as they apply in respect of goods not belonging to Government.]11. The Customs Tariff Act, 1975 was enacted so as to consolidate and amend the law relating to customs duty. Sections 2 and 3

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

force up to and inclusive of the 31st day of May 1983.'4. Under Section 3(1) of the Customs Tariff Act, 1975 ('CTA') an additional duty of customs (otherwise known as countervailing duty- CVD) is payable on imported goods equal … Act levies duty on goods imported into India at such rates as may be specified in the Customs Tariff Act, 1975. When we turn to the Customs Tariff Act, 1975, it is Section 2 which states that the rates

India Steel House Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Central Customs Tariff Act, 1975

Reported in : 47(1992)DLT648; 1992(23)DRJ223; 1993(41)ECC112; 2003(162)ELT37(Del)

In this batch of writ petitions the point involved is whether the Heading 73.15(2) of the Central Customs Tariff Act, 1975 would apply to the prime quality of stainless steel only or does it apply to both prime and … defective and secondary stainless steel circles will also be covered by the Heading 73.15(2) of the Central Custom Tariff Act, 1975 and the customs duty would be payable accordingly which was much higher. One of such matters decided by

M/S.Rishiroop Polymers Private Limited and Another Vs. Designated Auth ...

Court : Mumbai

Subject : Customs

Anti-dumping duty. The appeal before the CESTAT was filed under the provisions of Section 9C of the Customs Tariff Act, 1975. 2. A preliminary objection has been raised to the maintainability of the Petition on the ground that an … that an appeal would lie against the order passed by the CESTAT under Section 9C of the Customs Tariff Act, 1975. 3. Section 9A(1) of the Customs Tariff Act, 1975 provides that where any article is exported from any

Haryana Ship-breakers Pvt. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1997(96)ELT541(Guj); (1996)1GLR623

on the vessels for breaking up as provided under Chapter 89, Heading 89.08 and sub-heading 8908.00 of Customs Tariff Act, 1975. The duty is leviable at 40 per cent ad valorem plus Rs. 1,400/- per Light Displacement Tonnage (L.D.T.). … additional duty of customs as provided under the appropriate provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 could be levied and collected by the revenue on the vessel imported into India for breaking up on

Enfield India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(15), 3, 3(1), 12, 12(1) and 25; ;Central Excises Act; Indian Tariff Act; Customs Tariff Act, 1975

Reported in : 1988(17)ECC156; 1988(19)LC116(Madras)

on behalf of the petitioner, by Mr. T. K. Seshadri, is that the relevant provisions of the Customs Tariff Act, 1975 and the Central Excises and Salt Act, 1944; Act 51 of 1975 and Act 1 of 1944 respectively, … passing the impugned order. In this regard, he refers to the provisions of Section 3 of the Customs Tariff Act, 1975, which deals with the additional duty. The concept of this additional duty is dealt with by the Supreme

Micromax Informatics Limited vs.union of India & Ors.

Court : Delhi

Subject : Land Acquisition

2014, paid Special Additional Duty (SAD) of Rs. 3,96,39,212/- under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 in addition to basic and additional customs duty leviable under Section 3(1) of the Customs Act.4. SAD is … payment of SAD on all goods imported for subsequent sale falling in the First Schedule of the Customs Tariff Act, 1975, when Value Added Tax/Sales Tax is paid by the importer. This notification has been quoted below.6. It is