Judgment Search Results Home > Cases Phrase: customs and excise revenues appellate tribunal act 1986 repealed section 11 provision as to the holding of offices by president and members on ceasing to be such president or member Page 1 of about 123 results (0.423 seconds)

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : 159(2009)DLT326

..... in the instant case, the legislature has acted in pursuance of what is perceived as undesirable - which is the right of a member/president/vice-president of the customs excise service tax appellate tribunal (hereinafter referred to as the 'cestat') to appear, act and/or plead on their demitting office before the very same tribunal. ..... it was pointed out that in 1986 the parliament enacted the customs and excise revenue appellate tribunal act of 1986 (in short the 'cerat act') for the purposes of setting up a tribunal in consonance with the power contained in article 323b of the constitution of india. ..... the other submission of the petitioners which is that the reading of sub-section (6) of section 129 of the customs act when compared with article 220 and 124(7) of the act would show that the impugned provision could not possibly apply to the petitioners as the expression found in sub-section (6) of section 129 of the customs act is 'on ceasing to hold office', which, according to the petitioners can only imply that the said provision is prospective. ..... the salutary provision, such as section 11(c) was also repealed. .....

M/S. Nepa Agency Co. Pvt. Ltd and Anr Vs. Union of India and Ors.

Court : Kolkata

..... he referred regulation 21 of the cblr2013which is set out hereunder: a customs broker, who is aggrieved by any order passed by the commissioner of customs under these regulations, may prefer an appeal under section 129a of the act to the customs.central excise and service tax appellate tribunal established under sub-section (1) of section 129 of the act . ..... (15) the power under article 226 of the constitution of india is an extraordinary power and should be exercised by the high courts only in those cases where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice causing prejudice to the petitioner (please see union of india-vs. ..... (3) by an order dated 25th july, 2013 the commissioner of customs (airport and administration).calcutta observed that an enquiry is contemplated against the petitioner no.1 under regulation 20 of customs brokers licensing regulations, 2013 and that pending completion of such enquiry, continuance of business transaction by the petitioner no.1 is considered prejudicial to the interest of revenue warranting immediate action under regulation 19 (1) of the said regulations to prevent further misuse of the customs brokers licence. .....

Schneider Electric India Private Limited Vs. Government of Nct of Delh ...

Court : Delhi

Reported in : 139(2007)DLT35; 2007(94)DRJ441; (2007)7VST79(Delhi)

..... against the revenue for the reasons that there is a distinction, difference and divergence between the provisions of the sales tax act and delhi value added tax act, 2004 (for the sake of brevity 'dvat act') on the one hand, and the customs and excise acts on the other. ..... section 76(1)(4) prescribes that no appeal against an assessment shall be entertained by the appellate tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount assessed as due from the person; provided that the appellate tribunal may, if it thinks fit, entertain an appeal without payment of some or all of the amount in dispute, on the appellant furnishing in the prescribed manner security for such amount as it may direct; provided further that no appeal shall be entertained by the appellate tribunal unless it is satisfied that such amount as the appellant admits to be due ..... the review order was appealed against before the first appellate authority who passed an order under section 43(5) of the repealed delhi sales tax act, 1975 (for the sake of brevity 'dst act') directing the appellant/petitioner to ..... the division bench presided over by chief justice markandeya katju, as his lordship then was, had ruled that since the respondent had applied for a license under rule 10(2) of the delhi electricity reforms (transfer scheme) rules 2001 within sixty days of 1.7.2002, it was clothed with all the powers of a licensee under the indian electricity act, .....

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court : Karnataka

..... ; (d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this act or the rules made thereunder and such order is passed by the commissioner (appeals) on or after the date appointed under section 109 of the finance (no.2) act, 1998: provided further that the appellate tribunal may, in its discretion, refuse to admit an appeal in respect ..... act by a central excise officer lower in rank than a commissioner of central excise may appeal to the commissioner of central excise (appeals) hereafter in this chapter referred to as the commissioner (appeals) within sixty days from the date of the communication to him of such decision or order: provided that the commissioner (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the ..... repeal of an enactment is followed by a fresh legislation, such legislation does not affect the substantive rights of the parties on the date of the suit or adjudication of the suit, unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered, because the rights of the parties in an appeal are determined under the law in force on the date of the ..... the government of india, ministry of finance, department of revenue (central board of excise and customs) new delhi, dated 16/9/2014 is ultra vires the constitution of india and .....

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

..... . statement of case can also be referred to the high court in certain cases and in certain cases appeal also lies to the supreme court from the orders of the customs, excise and gold (control) appellate tribunal ..... .) under section 151a, cbec may issue instructions to the officers of the customs for the purpose of uniformity in the classification of goods or with respect to levy of duty thereon, but no such instructions shall issue, so as to require any such officer of customs to make a particular assessment, or to dispose of a particular case in a particular manner, or so as to interfere with the discretion of the collector of customs (appeals) in exercise of appellate functions ..... . (3)all goods to which any order under sub-section (2) applies shall be deemed to be goods the import or export at which has been prohibited under section ii of the customs act, 1962 and all the provisions of that act shall have effect accordingly ..... . under the government of india (allocation of business) rules, 1961, issued under clause (3) of article 77 of the constitution, all matters relating to the customs act and notifications issued there under are to be dealt by the department of revenue in the ministry of ..... . same is position with the customs act, 1962, which repealed the sea customs act, 1878 .....

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

..... to the appellate tribunal against such order- (a) a decision or order passed by the commissioner of central excise as an adjudicating authority; (b) an order passed by the commissioner (appeals) under section 35a; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereafter in this chapter referred to as the board) or the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the board or the commissioner of central excise, either before or after the appointed day, under section 35a, as it stood immediately before that day: provided that no appeal shall lie to the appellate tribunal and the appellate tribunal ..... an act or a provision in an act may be repealed by a later, distinct and repealing enactment or provision as the case may be, which could be inconsistent with the existing act or provision. .....

Assange Vs. the Swedish Prosecution Authority

Court : UK Supreme Court

..... to the treaty of lisbon (judgment, para 199) "transitional provisions concerning acts adopted on the basis of titles v and vi of the treaty on european union prior to the entry into force of the treaty of lisbon article 9 the legal effects of the acts of the institutions, bodies, offices and agencies of the union adopted on the basis of the treaty on european union prior to the entry into force of the treaty of lisbon shall be preserved until those acts are repealed, annulled or amended in implementation ..... lj. an analogy has been drawn between the positions under the european communities act 1972 and under section 3 of the human rights act 1998: see the idt card services case, paras 85-90, per arden lj and vodafone 2 v revenue and customs comrs [2009] ewca civ 446; [2010 ..... if the offence on the basis of which the european arrest warrant has been issued is punishable by custodial life sentence or life-time detention order, the execution of the said arrest warrant may be subject to the condition that the issuing member state has provisions in its legal system for a review of the penalty or measure imposed, on request or at the latest after 20 years, or for the application of measures of clemency to which the person is entitled to apply for under the law or practice of the issuing member state, aiming at a non-execution of ..... ac 546, 576h-577a, per lord oliver; r ( idt card services ireland ltd) v customs and excise comrs [2006] ewca civ 29, [2006] stc 1252, paras 67-92, per arden .....

Gillette India Ltd. Vs.commissioner of Customs & Ors.

Court : Delhi

..... (c) no.1735/2016 page 1 of 28 the redemption fine duty interest and penalty within the time stipulated in the order of confiscation of imported goods passed under section 125 read with section 126 of the customs act, 1962 ( act), and which order has attained finality, but makes such payment belatedly but prior to the date of auction, can the central government retain the excess auction proceeds after adjusting the customs duty, interest, penalty and redemption fine or has such excess amount have to be returned paid to the owner of the goods?.2. ..... the karnataka high court in m/s afzal agency v customs, excise & service tax appellate tribunal 2005 (3) klj186noted that once the goods are confiscated unless the importer redeems the goods by paying redemption fine he is not reacquiring the ownership of the goods . ..... if the redemption fine was not paid within the time stipulated, the officer was authorized by law to take and hold possession of confiscated goods and also to take consequential action for its auction in accordance with provisions of act and the rules made thereunder. ..... it was held in that case that the revenue s action of auctioning of the confiscated goods without prior written permission of the court during the pendency of the appeal before it was not proper. ..... even if a provision of law is presumed to be misused and subjected to the abuse of the process of law, it is for the legislature to amend, modify or repeal it, if deemed necessary as held in padma sundara rao v. .....

Essar Oil Limited and ors. Vs. Central Bureau of Investigation and anr ...

Court : Gujarat

Reported in : 2010CriLJ224

..... the orders passed by the customs department had been set aside by the customs, excise & gold appellate tribunal (cegat), wzb, munibai vide orders dated 27.3.2003.thus, the charges against the accused persons could not be proved, hence, this closure report is submitted before the hon'ble court with a request to accept it and pass the orders for releasing the documents/articles seized during the course of investigation to the concerned department/persons from whom it were seized.40. ..... sub-section (8) thereof provides that, nothing in the section shall be deemed to preclude further investigation in respect of an offence after a report under sub-section (2) has been forwarded to the magistrate and, where upon such investigation, the officer in charge of the police station obtains further evidence, oral or documentary, he shall forward to the magistrate a further report or reports regarding such evidence in the form prescribed; and the provisions of sub-sections (2) to (6) shall, as far as may be, apply in relation to such report or reports as they apply in relation to a report forwarded under sub-section (2).49. ..... 13 and submitted that the customs department had initiated investigation under the provisions of customs act, 1962 on the said set of allegations and issued show cause notice dated august 22, 1999 by directorate of revenue intelligence which was adjudicated by commissioner of customs, kandla and it had passed order dated 27.3.2002 in no. .....

General Foods (P) Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1991LC741(Calcutta),1989(41)ELT64(Cal)

..... the board may, of its own motion, call for and examine the record of any proceedings in which a collector of customs as an adjudicating authority has passed any decision or order under this act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such collector to apply to the appellate tribunal for the determination of such points arising out of the decision or order as may be specified by the ..... the respondents to this writ petition are union of india through the secretary, ministry of commerce, north block, new delhi; the chief controller of imports and exports, the collector of customs, cochin, the collector of customs, madras, the central board of excise and customs, new delhi and the customs, excise and gold (control) appellate tribunal ..... the division bench, after examining the facts and also the working time agreement, came to the conclusion that the 'loom hours' were nothing but the result of a restraint created by the members of indian jute mills association for the purpose of regulating the production according to the business needs of the ..... the cases of sale of loom hours' by the jute mills which were considered under the provisions of the income tax act, by the income tax tribunal ..... 124itr1(sc) the supreme coart held that the amount spent by empire jute company limited for purchase of 'loom hours' represented revenues expenditure and was deductible under section 10 (2) (xv) of the indian income tax act, .....