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Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Customs

Reported in : (1987)(13)LC717Tri(Kol.)kata

are being disposed of by this common order.2. Appeal No.C-152/84-Cal., vide Sr.in was filed by the Collector of Customs, Calcutta as per order of the Central Board of Excise & Customs, New Delhi in Order in 1/R-Cus/Gr.

Collector of Customs Vs. Mirah Exports (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1987)(29)ELT401TriDel

operation of" the order in original in a proceeding, initiated by an application under Section 129D(4) of the Customs Act, 1962, (hereinafter, the Act), to be heard as if it were an appeal against the order of

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs

M.G. Abrol and anr. Vs. Amichand Vallamji and ors.

Court : Mumbai

Subject : Customs

Acts : Sea Customs Act, 1878 - Sections 167(8), 178, 178A, 178A(1) and 180; Bombay Sales Tax Act; Foreign Exchange Regulations Act - Sections 23A; Constitution of India - Article 226

Reported in : AIR1961Bom227; (1960)62BOMLR1043; ILR1961Bom318

Shah, J. 1. This is an appeal filed by the Additional Collector of Customs, Bombay, and the Union of India, against the order passed by Mr. Justice K. T. Desai, by which

Laxman Padma Bhagal and ors. Vs. the State

Court : Mumbai

Subject : CriminalCustoms

Acts : Land Customs Act, 1924 - Sections 3, 3(1); Sea Customs Act, 1878 - Sections 6 and 171-A; Evidence Act, 1872 - Sections 3, 30, 24, 25, 114 and 133; Central Excises Act, 1944 - Sections 21; Indian Penal Code (IPC), 1860 - Sections 191; Constitution of India - Article 20(3)

Reported in : AIR1965Bom195; (1965)67BOMLR317; 1965CriLJ616; ILR1965Bom648; 1965MhLJ705

again sent Rajaram to phone to his (Bhesaida's office and latter also asked Rajaram to ring up the customs people, as well as his superior officer, one Police superintendent Shete. In response to the telephone messages, Sub-Inspector

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 exemption to the assessee under Excise Act stands automatically extended to imports under the provisions of the Customs Act, 1962. For deciding the above question a few facts are briefly required to be stated :- (a)

Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27 and 47; ;Excise Law; Central Excise Rules, 1944 - Rule 9B(5); Central Excise Act, 1944 - Sections 11B

Reported in : 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)

the refund of the amount claimed in the petition has already been recovered by the Petitioners from their customers. However, it is the case of the Petitioners that where refund arises on finalisation of the provisional assessment,

Pride Foramer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 6, 6(6), 7 and 7(7); Customs Act, 1962 - Sections 2(21), 12, 14, 15, 53, 54, 57, 86(2) and 87; Constitution of India - Articles 1(3), 51 and 297; ;General Clauses Act, 1897 - Sections 3(28)

Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

is one of the questions of some potential significance raised in this petition, while questing the levy of customs duty on goods (spares/stores) imported by the petitioner for being transshipped for its use at the oil rig

The Commissioner of Customs (Preventive) Vs. Noble Asset Co. Ltd. and ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(27), 2(28), 2(34), 4, 4(1), 5, 6, 7(6), 7(9), 21, 28, 28(1), 28(2), 45, 108, 110, 122 and 124; Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; U.P. Sales Tax Act; Constitution (Fortieth Amendment) Act, 1976; State Reorgainsation Act, 1956 - Sections 8(1); Bombay Reorganisation Act, 1960 - Sections 3(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 2; Constitution of India - Articles 1, 1(2), 1(3) and 297

Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)

Appeals were preferred against the common order in original dated 23rd March, 2005 of the Commissioner of Central Customs (Preventive) in the matter arising out of the show cause notice dated 7th August, 2003. The Appeals preferred

Narang Hotels and Resorts Pvt. Ltd. Vs. State of Maharashtra and ors.

Court : Mumbai

Subject : Sales TaxCustoms

Acts : Central Sales Tax Act, 1956 - Sections 5 and 5(1); Bombay Sales Tax Act, 1959; Constitution of India - Article 286 and 286(1); Customs Act, 1962 - Sections 2(12), 2(13) and 7; Sale of Goods Act, 1930 - Sections 23(1) and 23(2)

Reported in : [2004]135STC289(Bom)

of India : by transfer of documents of title of the goods : after the goods crossed the customs frontiers of India, as such the sales effected by them to the foreign airlines were not exigible to