Judgment Search Results Home > Cases Phrase: agricultural and processed food products export development authority amendment act 2009 section 4 amendment of section 4 Page 1 of about 357 results (0.292 seconds)

Al Zubair Exporter Vs. Union of India and ors.

Court : Mumbai

..... the petitioner is registered with the agricultural and processed food products export development authority ("apeda") a statutory body constituted under the agricultural and processed food products export development authority act, 1985 apeda has been established under the provisions of the act for the development and promotion of export of agricultural and processed food products and for matters connected therewith. ..... under section 2 (i) a scheduled product is defined to mean any of the agricultural or processed food products included in the schedule. ..... . on 21 december 2004 a notification was issued by the director general of foreign trade under section 5 of the foreign trade (development & regulation) act, 1992 read with paragraphs 1.1, 2.1, 2.4 and 2.29 of the foreign trade policy, 2004-2009 by which certain amendments were made in table b of schedule 2 of the itc(hs) classifications of export and import items ..... by the notification which has been issued in exercise of powers conferred by section 5 of the foreign trade (development & regulation) act, 1992 read with para 2.1 of the foreign trade policy, 2009-2014 as amended from time to time the central government has substituted chapter - 2 of schedule 2 of the itc (hs) classification of export and import items, with a fresh provision. .....

Dewas Soya Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2009(235)ELT821(Del)

..... it was clearly mentioned that goods were being exported against advance license and in the remaining 24 shipping bills no export incentive under custom laws was claimed but all the shipping bills were assessed by the officer of the custom as the export product namely soya been extraction meals attracted cess under the agriculture and processed food products export cess act 1985 and hence dfce was admissible even against the exports against which no export incentive was claimed by the exporter in the shipping bills. ..... grievance committee will include representatives of the federation of indian export organisations (fieo), export promotion councils/commodity boards, development authorities, and government departments/technical authorities as their members.15. ..... so far as the proceedings pending before the apex court are concerned, the petitioner has explained that the challenge before the high court of gujarat was to the validity of the retrospective effect of an amendment to the policy effected by a notification dated 28th january, 2004 it is urged that no such issue has been raised before this court. ..... section 5 of the foreign trade development and regulation act, 1992 reads thus:5 ..... the petitioner places reliance on the export and import policy (2002- 2007) as on 1st april, 2003 notified by the ministry of commerce and industry in exercise of powers conferred by section 5 of the foreign trade (development and regulation) act, 1992 whereby the foreign trade policy has been spelt out .....

Agricultural and Processed Food Products Vs. Oswal Agro Furane and ors ...

Court : Supreme Court of India

Reported in : 1997(57)ECC102; 1996(85)ELT3(SC); 1996(4)SCALE109; (1996)4SCC297; [1996]Supp2SCR73

..... as a result of this amendment non-basmati rice was allowed to be exported subject to the following conditions 'exports shall be allowed against registration-cum-al-location certificate issued by the agricultural and processed food product export development authority (herein alter referred to 'apeda') - appellant herein'. ..... it appears that a notification granting exemption from payment of excise duty of goods manufactured in a 100% export oriented undertaking vide notification dated 9.12.1988 was issued under section 5a(1) of the act but by a subsequent notification dated 20.3.1990, the earlier notification of 9.12.1988 was rescinded. ..... the proviso to sub-section j of section 5a of the act further stales that general exemption which is granted under section 5a(j) will apply to excisable goods which were produced or manufactured by a 100% export oriented undertaking and allowed to be sold in india. ..... according to section 3 of the central excise and sale act, 1944 (hereinafter referred to as 'the act'), duty of excise was payable on any excisable goods which are produced or manufactured inter alia by a 100% export oriented undertaking and allowed to be sold in india. ..... the proviso which has been added to section 50 of the act deals with the effect of repeal.dealing with the proviso to section 7 of the bombay general clauses act, the court observed as under:the substantive part of the section repealed two acts which were in force the state of bombay. .....

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

..... parliament is assumed to have used the word involves found in proviso to section 2(15) as interpreted in surat art silk (supra), in the sense that an activity is involved in the advancement of an object when it is enwrapped or enveloped in the activity of advancement, so that the resulting 60 federation of chambers of indian commerce and industry; confederation of indian industry; associated chambers of commerce and industry of india (assocham); the agricultural and processed food products export development authority (apeda). ..... takes in such property held only 7 section 4 of finance act, 1953 added proviso to section 4(3)(i); it reads as follows: provided that such income shall be included in the total income [(a) if it is applied to religious or charitable purposes without the taxable territories, but in the following cases, namely: (i) where the property is held under trust or other legal obligation created before the commencement of the-indian income-tax (amendment) act, 1953 (xxv of 1953), and the income therefrom is applied to such ..... amendments too were made, with effect from the same date by the finance act, 2009 and finance act ..... said amendments, as on 01.04.2009, the provision read as follows: (15) charitable purpose includes relief of the poor, education, medical relief, [preservation of environment (including watersheds, forests and 23 as amended by the direct tax laws (amendment) act, 1987 ..... 2009), as well as the later amendments, and other related provisions of the it act .....

Agricultural and Processed Food Products Vs. Oswal Agro Furane Ltd. an ...

Court : Supreme Court of India

Reported in : AIR1996SC1947; 1996LC5(SC); JT1996(5)SC48

..... as a result of this amendment non-basmati rice was allowed to be exported subject to the following conditions 'exports shall be allowed against registration-cum-allocation certificate issued by the agricultural and processed food products export development authority (hereinafter referred to 'apeda')-appellant herein'. ..... the proviso to sub-section 1 of section 5a of the act further states that general exemption which is granted under section 5a(1) will apply to excisable goods which were produced or manufactured by a 100% export oriented undertaking and allowed to be sold in india. ..... according to section 3 of the central excise and salt act, 1944 (hereinafter referred to as 'the act'), duty of excise was payable on any excisable goods which are produced or manufactured inter alia by a 100% export oriented undertaking and allowed to be sold in india. ..... the government of india on 30th march, 1988, in exercise of its powers under section 3 of the imports and exports (control) act, 1947, issued the export (control) order, 1988. ..... it appears that a notification granting exemption from payment of excise duty of goods manufactured in a 100% export oriented undertaking vide notification dated 9-12-1988 was issued under section 5a(1) of the act but by a subsequent notification dated 20-3-1990, the earlier notification of 9-12-1988 wasrescinded. .....

intercontinental (India), Ahmedabad Vs. Indian Sugar and General Indus ...

Court : Gujarat

Reported in : AIR2001Guj227

..... application for grant of rcac was sent to the agricultural and processed food products export development authority, new delhi, by defendant no. ..... the said offer contained certain amendments to the isiec's standard contract, which were indicated in annexure i tothe ..... but the parties did act upon the contract on the terms andconditions agreed at by correspondence and following that, the bank guarantee ..... drawn attention of this court to the documents which indicate that following the agreement, both sides executed and signed those documents, meaning thereby that the parties had arrived at consensus ad idem and acted thereupon. ..... come with a case that, although no formal, deed of contract is created, the contract was concluded and was partially acted upon by the parties. ..... , even if some changes are made, as alleged, it would not affect the bank guarantee once parties arrived at consensus ad idem and acted upon it.20.2. ..... the parties acted upon the contract and signed certain documents jointly in furtherance thereof and, therefore, although initially it is found that execution of a formal document is contemplated, the intention of the parties was to proceed with the contract even in absence of a ..... that a formal document of contract was not executed, but there was an agreement between the parties which was acted upon resulting into a concluded contract. ..... , if the communications between the parties are seen, it is clear that the parties, had concluded the contract and had acted thereupon. .....

Krishan Kumar Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2000(54)DRJ675

..... agricultural and processed food products export development authority through chairman. ..... to test, evaluate and certify article numbering systems, equipment and processes; 5. ..... to study article numbering for export commodity wise and countrywise and to suggest measures to authorities concerned for implementation and effecting improvements; 7. ..... it is most respectfully submitted that ministry of commerce has the authority and mandate to promote the adoption of new and modern standards and methods for conducting trade by the indian business. ..... the management of the affairs of the ean-india is also essentially function of the board of management which has to be conducted in accordance with rules and regulations and for attainment of the objective specified in the memorandum of association, thereforee, there is no control of the government either in its constitution or in the board of management or in the functioning of the society or for that matter in the financial affairs of the ..... as per rule 20, ean-india shall be the supreme authority empowered to take all measures necessary for the attainment of the objectives specified in the memorandum of association and under rule 22 ean-india had the power to frame, amend or repeal any bye-laws in furtherance of its objectives and for particular to provide for the matters mentioned in the said list.9 ..... to do all such other acts and things either alone or in conjunction with ..... ean-india is a society registered under the societies registration act, 1860. .....

Shouvik Exports Private Ltd. Vs. the Inspector General of Police, Dist ...

Court : Kolkata

Reported in : AIR2000Cal25,(2000)2CALLT291(HC)

..... mlsra also urged that as would appear from the registration certificate issued to the petitioner by the agricultural and processed food products export development authority (apeda), the petitioner company was entitled to export only 1620 metric tonnes of non-basmatt rice and no transit permit could, therefore, be given for export of a larger quantity of rice.32. mr. ..... the petitioner is a company claiming to be carrying on business of exporting non-basmatl rice to bangladesh in terms of the import and export policy published by the central government under section 5 of the foreign trade (development and regulation) act, 1992.2. ..... ghosh pointed out that the allegations contained therein were the alleged contravention of paragraph 5 of the amended provisions of the west bengal rice and paddy (control) order, 1997 and paragraph 7(2) thereof by storing without permit and also the commission of offences under sections 463/465/468 indian penal code read with section 7(1)(a)(ii) of the essential commodities act, 1955.14. mr. ..... this leaves us with the allegation of an offence having been committed by the petitioner company punishable under sections 463/465/ 488 ipc read with section 7(l)(a)(li) of the essential commodities act, 1955.here, too, except for a bald allegation that the petitioner company had committed such offences there is absolutely no material in the fir in support of such an allegation. .....

Prime Impex Limited and anr. Vs. Assistant Commissioner of Commercial ...

Court : Kolkata

Reported in : [2002]127STC23(Cal)

..... import sugar in terms of contracts registered with 'agricultural processed food products export development authority', ministry of commerce, government of india, new delhi ..... stc 93 (kar), it has been held :'the various contentions raised by the petitioner are summarised and discussed as under : (1) whether the provisions of section 2(24)(xxi) of the karnataka taxation laws (amendment) act, 1994 inserting entry 38-a in the fifth schedule of the act giving exemption to the indigenous raw silk and silk yarn imported from outside the country at the rate of 4 per cent is discriminatory and violative of article 14 of the constitution of india.article 14 of the constitution of india provided that ..... in 1996 iii rlr 14, the law is stated in the following terms :'that this was the real effect of the amendment as made by act 31 of 1958 with regard to section 15 of the central sales tax act, 1956 was appreciated by the state legislature and consequently necessity was felt of making consequential amendments in the bengal finance (sales tax) act and ultimately such amendment was effected by west bengal act 13 of 1959 and section 5 of the bengal finance (sales tax) act was amended accordingly in the following manner ..... appears that item 28a of rule 3 is not consistent with the provisions of article 286 of the constitution and section 15 of the sales tax act, and, therefore, it was not open to the state authorities to levy a tax on the declared goods by virtue of the provisions of that rule. .....

Parag Milk and Milk Products Ltd. Vs. Union of India (Uoi), Through Di ...

Court : Mumbai

Reported in : 2007(5)BomCR544; (2007)109BOMLR1774; 2007BusLR148(Bom); 2007(216)ELT664(Bom)

..... the agricultural and processed food products export development authority also granted 1% rebate in the form of transport assistance to all the exporters including the petitioner. ..... 3197031814 on 3rd february, 1998 and was also registered with the agricultural & processed food products export development authority. ..... may be the court would not go into such question primarily for the reason that the demand of skimmed milk and its products may be high in domestic market and authorities concerned may have taken decision to ban such export retrospectively but to unsettle the settled rights or concluded rights of the parties would hardly be permissible in the garb of such notification. ..... the central government in exercise of its power under section 5 of the foreign trade (development & regulation) act, 1922 read with para 1.3 and para 2.1 of the foreign trade policy 20042009, vide notification no. ..... the amendment has been directed under the powers conferred upon the government under section 5 of the foreign trade (development & regulation) act, 1992. ..... learned counsel appearing for the petitioner contended that the respondent has acted arbitrarily in denying the relief to the petitioner, when heavy investments have been made by the petitioner and the export contracts were to be operative for the period of 2004 to 2009. ..... the declared policy was to operate during the period of 2004 to 2009. .....