Judgment Search Results Home > Cases Phrase: customs tariff act 1975 section 9b no levy under section 9 or section 9a in certain cases Court: karnataka Page 1 of about 430 results (0.331 seconds)

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

..... the levy of, and exemption from customs duties is traceable to chapter v of customs act, 1962 section 12 of the customs act provides for levy of customs duty 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 the goods imported into or exported from india. ..... in the instance case show cause notice was issued under clause (d) of section 111 and the said clause reads as follows:(d) any goods which are imported or attempted to be imported or are brought within the indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this act or any other law for the time being in force;and by invoking this provision the goods came to beconfiscated, duty levied under section 28(1) and penalty imposed under section 112 of the act. ..... the act itself provides for casting the burden of proof in certain cases as enumerated under section 123 of the customs act. ..... burden of proof in certain cases(1) where any goods to which this section applies are seized under this act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be-(a) in a case where such seizure is made from the possession of any person,(i) on the person from whose possession the goods were seized; and(ii) if any person, other than the person from whose possession the goods .....

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

..... the customs duty leviable thereon at the appropriate rate under the relevant entry of the customs tariff, but, claimed exemption from the additional duty of customs leviable under section 3(1) of the customs tariff act, 1975. ..... apart from the plain language of the customs tariff act, 1975 even the notes to clauses show the legislative intent of providing for a charging section in the, tariff act, 1975 for enabling the levy of additional duty to be equal to the amount of excise duty leviable on a like article if produced or manufactured in india was with a view to safeguard the interests of the ..... section 3 of the customs tariff act, 1975 provides for the levy of the additional duty of customs ..... already observed on a correct interpretation of the relevant provisions of the two acts there can be no manner of doubt that additional duty which is levied under section 3(1) of the tariff act is independent of the customs duty which is levied under section 12 of the customs act. ..... the main contention of the appellants was that the asbestos fibre which was imported had not been manufactured or produced and, under section 3(1) of the customs tariff act, additional duty of customs could be levied only if the article which is imported is one which is produced and manufactured in india and is liable to payment of ..... lenkoff, in his book, 'comments, cases and other materials on legislation 630 (1949)', has stated, the purpose of a statute is certainly an excellent guide for the discovery of the .....

Mysore Petrochemicals Ltd. Vs. Union of India

Court : Karnataka

Reported in : 1991(32)ECC99; 1992(61)ELT252(Kar); 1991(1)KarLJ132

..... the collector of customs had held in the said case that the goods imported were liable to additional duty under the provisions of section 2a(1) of the indian tariff act, 1934 holding that the notification was a conditional notification not exempting acrylic sheets in all circumstances but only in certain circumstances specified in the notification and that conditional exemption cannot be extended for purposes of countervailing duty to imported materials as per the statutory provisions of the indian tariff act. ..... on the imported goods, three types of duties are levied, namely, customs duty under section 12 of the customs act, 1962, auxiliary duty and additional duty under the provisions of the act of 1975. ..... the division bench further held that the provisions of section 3 have to be read in conjunction with the provisions of central excise act and as such the liability to levy countervailing duty would depend upon the liability to pay excise duty and therefore, it would be futile to urge that the exemption notification issued under the central excise act can have no bearing to determine the liability to pay countervailing duty under the provisions of the act of 1975. 10. ..... the brass scrap which is imported into india by the importers of the brass scrap is liable to the levy of additional duty mentioned in section 3(1) of the tariff act, 1975 because, the taxable event is the import of the goods into india and not their manufacture. .....

Kamath Packaging Ltd. Vs. Union of India

Court : Karnataka

Reported in : 1991(55)ELT304(Kar)

..... be levied are provided in the customs tariff act, 1975. ..... observed at page 443 as follows : 'it is very difficult to sustain the interpretation that section 167(8) of the sea customs act was also intended to apply to a case, where the goods are exported strictly within the ambit of the restrictions, but the necessary permission had been obtained by inducing the authorities to accept declarations or documents which were false in certain particulars. ..... to be issued under section 25 which certainly attracts the provisions under section 111(o) of the customs act. ..... observed in paragraph 20 as follows : 'in the present case, the provisions of the sea customs act, 1878 are attracted by reason of the provisions contained in section 3 of the imports and exports control act, 1947 and on the authority of the decision of this court in the madras customs case 1962 (3) scr 786 = air sc 316 all that can be said is that if section 19 of the sea customs act, 1878 were repealed then the sea customs act, 1878 would not be attracted. ..... urged by the revenue, in not one case cited by the appellants the notification under the customs act ever came up for consideration. ..... case cited by the appellants the notification of a similar character issued under the customs act ever ..... : 1983(13)elt1538(sc) in paragraph 10 at page 172 it has been held as follows : 'in the present case the customs authorities did not direct prosecution for contravention of any condition of a licence : they directed confiscation of the .....

Mascot Agro-chemicals (P) Ltd. Vs. the Assistant Collector Customs

Court : Karnataka

Reported in : 1996(56)ECC53; ILR1996KAR2086; 1996(7)KarLJ209

..... in june 1987 the said goods were classified under heading 29420.00 of customs tariff act 1975 and duty was levied at 60% basic and 40% auxiliary. ..... 3808=30 of customs tariff act 1975 and fixed the rate of duty as 70% basic and 40% ..... assistant collector of customs, the supreme court after holding that the customs authorities acting under the act were justified in rejecting the claim for refund as they were bound by the provisions of section 27(1) of the customs act observed: 'if really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternate remedy as it may be advised ..... if the levy is under the act, any person aggrieved by an excess levy of duty has to redress his grievances within the four corners of the act and cannot be allowed a remedy outside the, provisions of this act, which is a self-contained ..... in the above case the petitioner therein questioned the validity of the levy itself on the ground that tariff item 23a(1) of the first schedule to the act under which duty was levied was not applicable. ..... but it is to be noted that the above case arose under the central excise and salt act 1944 where there was no corresponding provision to section 27 of the customs act at the relevant time. ..... in the former case it is certainly open to the aggrieved party either to file a suit for recovery of tax or duty illegally collected without any authority of law or to approach the high court under article 226 of the constitution of india for relief .....

Kamath Packaging Ltd. Vs. Union of India

Court : Karnataka

Reported in : 1991(31)ECC240; 1992(61)ELT548(Kar)

..... the rates of duty of customs to be levied are provided in the customs tariff act, 1975, under which are specified the goods and the duty to be levied under the customs act. 10. ..... with all respect to their lordships of the madras high court, and, after a careful study of all the relevant provisions of both the enactments which are supplemental to each other, i am of the opinion that the principal act is the customs act under which import of certain notified goods is prohibited and contravention of the conditions of licences issued under the imports and exports (control) act in respect of the prohibited goods has necessarily to be investigated by the authorities under the customs act. 45. ..... the case of the department as put forward in the statement of objections to the interim prayer is : (i) that the import licence is granted subject to certain conditions, one of which is that the goods imported against the advance licence should be utilised in accordance with the customs notification no. ..... that was also a case wherein the petitioners had prayed for issue of a writ of prohibition restraining the customs authorities from continuing with the proceedings initiated under section 167(8) of the sea customs act. 29. ..... in the light of the contentions of both sides, it becomes necessary to examine the relevant provisions of the two enactments relating to import of goods, prohibition of import of certain goods, the scheme of licensing to import and other related matters. 8. .....

Hegde and Golay Limited and anr. Vs. Collector of Central Excise and C ...

Court : Karnataka

Reported in : 1986(7)ECC140; 1986(25)ELT47(Kar)

..... customs and central excise, bangalore levied additional duty or countervailing duty on the watch components so imported by the petitioner under section 3 of the customs tariff act, 1975. ..... , relying upon the notification 240/78/cus, annexure-c, has urged that the levy of additional duty under section 3 of the customs tariff act is without authority of law and has prayed for a consequential order of refund of the duty so paid and collected.the petitioner has also relied upon notification 178/77 issued under rule 8(1) of the central excise rules, which is superseded by notification ..... countervailing duty equal to excise duty leviable on a like article if produced or manufactured in india is levied under section 3 of the customs tariff act on any article imported.section 3 reads thus :'3. ..... relied upon by the petitioner is not relevant for the purpose of deciding whether the components of watch parts imported by the petitioner could be exempted from the levy of additional duty under section 3 of the customs tariff act.7. ..... to extract the relevant observation from the said judgment :'it cannot be said that section 3(1) of the tariff act is not attracted in case of import of brass scrap merely because the damaged articles, which are in the nature of brass scrap, are outside the scope of that act since, such articles are not and cannot be produced or manufactured. ..... petitioner-company, which is a manufacturer of watches, imported certain components for the purpose of manufacture of watches in .....

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

..... sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question- a) relating to the rate of duty for the time being in force, whether under the customs tariff act, 1975 (51 of 1975) or under any other central act providing for the levy and collection of any duty of customs, in relation to any goods on or after the 28th day of february, 1986; or b) relating to the value of goods for the purposes of assessment of any duty in cases ..... with power to assess individual members of certain companies on the income deemed to have been distributed as dividend, section 23b deals with assessment in case of departure from taxable territories, section 24b deals with collection of tax out of the estate of deceased persons, section 25 deals with assessment in case of discontinued business, section 25a with assessment after partition of hindu undivided families and sections 29, 31, 33 and 35 deal with the issue of demand notices and the filing of appeals and for reviewing assessment .....

Hegde and Vs. Collector of Central Excise and Customs

Court : Karnataka

Reported in : ILR1987KAR604

..... of customs and central excise, bangalore levied additional duty or counter-veiling duty on the watch components so imported by the petitioner under section 3 of the customs tariff act, 1975. ..... , annexure-c, has urged that the levy of additional duty under section 3 of the customs tariff act is without authority of law and has prayed for a consequential order of refund of the duty so paid and collected.the petitioner has also relied upon notification 178/77 issued under rule 8 (1) of the central excise rules, which is superseded by ..... known as counter-veiling duty equal to excise duty leviable on a like article if produced or manufactured in india, is levied under section 3 of the customs tariff act on any article imported.section 3 reads thus:-'3. ..... which is relied upon by the petitioner is not relevant for the purpose of deciding whether the components of watch parts imported by the petitioner could be exempted from the levy of additional duty under section 3 of the customs tariff act.7. ..... relevant to extract the relevant observation from the said judgment:-'it cannot be said that section 3(1) of the tariff act is not attracted in case of import of brass scrap merely because the damaged articles, which are in the nature of brass scrap, are outside the scope of that act since, such articles are not and cannot be produced or manufactured. ..... petitioner-company, which is a manufacturer of watch as, imported certain components for the purpose of manufacture of watches in its factory .....

M/s Kluber Lubrication (india) Pvt Ltd Vs. Additional Commissioner Of ...

Court : Karnataka

..... the synthetic based lubricants are imported under chapter 34 of the customs tariff act, 1975 (hereinafter referred to as 'the 1975 act' for short) whereas, petroleum based lubricants are imported under chapter 37 of the 1975 act act. ..... on the other hand, learned additional government advocate submitted that additional commissioner of commercial taxes has rightly invoked powers under section 15 of the act to pass the impugned order as the order passed by the first appellate authority was erroneous and prejudicial to the interest of the revenue. ..... been making payment of entry tax in respect of petroleum based lubricating oil in terms of entry 67 of 3rd schedule of karnataka tax on entry of goods act, 1979 (hereinafter referred to as 'the 4 1979 act' for short) read with entry 1(viii)(a) of notification bearing no.fd/11/cet/2002 dated 30.03.2002 (hereinafter referred to as 'the notification' for short) in case of entry of synthetic based lubricating oil and grease and base oil into the local area, no tax was being paid as it is non ..... it is further submitted that under section 3 of the 1979 act, entry tax shall be levied on entry of any 10 goods which are specified in first schedule into a local area for consumption, use or sale therein and the rates are specified by the state government by notification. ..... the appellant is engaged in the business of import and sale of certain specialty lubricants such as lubricating oils and 3 grease which are both petroleum and synthetic based. .....