Judgment Search Results Home > Cases Phrase: customs tariff act 1975 section 9b no levy under section 9 or section 9a in certain cases Page 5 of about 4,893 results (0.395 seconds)

Orissa Cement Ltd. Vs. Superintendent, Customs and C. Ex.

Court : Orissa

Reported in : 73(1992)CLT755; 1992(40)ECC244; 1992(61)ELT256(Ori)

..... under section 12 of the act, duties of customs can be levied at such rate 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. ..... accordingly the provisions of chapter-ix shall not apply to such goods.learned standing counsel for the central government argues with vehemence that under section 15(l)(b) of the act, the rate of duty and tariff valuation applicable to any imported goods shall be the rate and valuation in force, in the case of goods cleared from a warehouse under section 68, on the date on which the goods were actually removed from the warehouse and, therefore the goods removed from the warehouse ..... notice of the full bench of the delhi high court while their lordships were deciding the bombay conductors and electricals case.in view of the aforesaid legal position, there cannot be any manner of doubt that though the principle is applicable against the government in exercise of its governmental, public or executive functions, but it certainly does not apply against the legislature in the exercise of its legislative function, nor would it apply to the government or a public ..... the further case is that the union government having granted certain concession in its earlier notifications under annexures-2/b and 2/c was entitled to withdraw or modify the same and, therefore, there has been no illegality in issuing the notification under annexure-2/a on 28-11-1986. .....

Delta Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Kolkata

Reported in : 1993LC599(Calcutta),1991(55)ELT510(Cal)

..... these cases were decided under the customs tariff act. ..... the argument of the writ petitioners in that case that they were not liable to pay the additional levy under section 3 of the customs act and further levy under the finance act. ..... , a division bench of the kerala high court had to consider a customs' notification whereby import of viscose staple fibre and viscose tow falling within chapter 56 of the first schedule to the customs tariff act was exempted from duty which was in excess of 10% ad valorem. ..... it would not follow that when exemption is granted in respect of payment of any amount of customs duty chargeable under the customs tariff act, 1975, there would automatically be an exemption of auxiliary duty.22. ..... rule 13(2) provides that the central government may, from time to time by notification in the official gazette, permit export of specified excisable goods under bond without payment of duty subject to certain conditions. ..... it was next argued that the petitioner company set up its export unit on the strength of the assurance of the government of india that the finished products of the units shall be exempted from excise and other certain levies. ..... this exemption was granted provided certain conditions set out in the notification were fulfilled. ..... certain notifications have been issued granting exemptions to certain items of manufacture from time to time. .....

D.R. Enterprises Ltd. Vs. Ac Customs and ors.

Court : Mumbai

Reported in : 2002(103)LC495(Bombay); 2002(147)ELT3(Bom)

..... --in exercise of powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the table below and falling within chapter 84 or chapter 90 of the first schedule to the customs tariff act, 1975 (51 of 1975), and are designed for use in the printing industry, when imported into india, from so much of that duty of customs leviable therein which is specified in the said first schedule as in excess ..... the issue in question.in the aforesaid circumstances, though we initially thought of getting the issue adjudicated through the adjudicating authority by directing the respondents to issue show cause notice under section 11a of the act, so as to afford reasonable opportunity to both parties to place their case before the adjudicating authority leaving on merits all the rival contentions open, the petitioners vehemently opposed this approach and placed reliance on the judgment of the apex court in the ..... appreciate the contentions raised in this petition, it is necessary to notice certain steps required to be taken under the customs act for levy of duty on goods imported into india. ..... at any rate, we are of the opinion that this document is of no assistance to the petitioner, rather it proves the case of the respondents, if one has to draw an adverse inference based on omission to mention its printing capacity in the said document, namely, .....

Preeti Daga and Others Vs. Cc, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... , under section 28 of the customs act, 1962 read with proviso to the section 28(1) of the customs act, 1962 and further read with clause 8 of sub section 9 of section 9a of the customs tariff act, 1975. (4). ..... . further, anti-dumping duty leviable under notification 89/2003-cus dated 4.6.2003 was also recoverable under section 28 read with proviso to the said section 28 of the customs act, 1962 and further read with clause 8 of sub-section 9 of section 9a of the customs tariff act, 1975 ..... . at the relevant point of time the provisions relating to confiscation and penalties contained in the customs act, 1962 were not applicable to anti dumping duty which is levied u/s 9 of the customs tariff act, 1975 ..... . counsel sri anand nandan appearing on behalf of the appellant sri ashok pathak submitted that provision of law under which penalty has been imposed was not applicable to the case of the appellant when he was engaged in the work of freight and forwarding and he was providing occasional service ..... . merely because he had signed certain documents he cannot be brought to charge under that section ..... carton/plastic sacks were found to have contained bearings of kg brand and certain other brands. .....

Trio Marketing Pvt. Limited Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2000(122)ELT32(Mad)

..... section 12 of the customs act provides for the levy of duty at the rates which may be specified under the customs tariff act, 1975 or any other law for the time being ..... the foreign exchange should be made available at the official rate for the import of life saving drugs and equipments, it would be arbitrary and capricious on the part of the customs authorities to state that while calculating the value, they could adopt some other rate for conversion of the dollar, when that is not the rate at which the price was ..... - for the purposes of the customs tariff act, 1975 (act 51 of 1975) or any other law for the time being in force whereunder a duty of customs is chargeable on any goods by reference to their value, the value of such goods shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, ..... be made available at the official rate for the import of life saving drugs and equipments, it would be arbitrary and capricious on the part of the customs authorities to state that while calculating the value, they could adopt some other rate for conversion of the dollar, when that is not the rate at which the price was paid ..... mentioned above, they had imported certain quantity of foley balloon catheters and ..... certain changes were announced in the rate of the foreign exchange which has to be paid for the import of goods and the .....

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 .....

Babcock Venkateshwara Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(20)ELT335TriDel

..... penalties had been levied under section 112 of the customs act for contravention of section lll(d) as well as lll(m), sri nankhani contends that there could be no case of unauthorised importation since the importations were under proper licences, the value of ..... follows : (1) for the purposes of the customs tariff act, 1975 (51 of 1975) or any other law for the time being in force whereunder a duty of customs is chargeable on any goods by reference to their value, the value of such goods shall be deemed to be (a) the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, ..... sale or offer for sale : provided that such price shall be calculated with reference to the rate of exchange as in force oh the date on which a bill of entry is presented under section 46, or a shipping bill or bill of export, as the case may be, is presented under section 50; it is therefore seen that under section 14(1) (a) the value for purposes of assessment of duty is a deemed value and need not necessarily be the price agreed upon between the parties. ..... collector of customs, bombay (1984 ecr 287) and, in particular, the passage at page 290 "if the two contracting parties agreed to revise the contract on certain conditions, no third party has ..... produce any such material, which must be available with them, would certainly lend support to this contention of sri -nankhani. .....

Principal Commissioner of Custom Vs. RISO India Pvt. Ltd.

Court : Delhi

..... section 3(8) of the customs tariff act 1975 (cta) were interpreted to mean to the extent possible in the context of considering whether section 27 of the customs act, 1962 read with certain amending notifications concerning the limitation period within which a refund application had to be made under ..... the amount so determined shall be credited to the fund: provided that the amount of [duty and interest, if any, paid on such duty] as determined by the [assistant commissioner of customs or deputy commissioner of customs] under the foregoing provisions of this sub-section shall, instead of being credited to the fund, be paid to the applicant, if such amount is relatable to- (a) the [duty and interest, if any, paid on such duty], paid ..... act in so far as they relate refund of duty and interest payable on the refunded amount of duty in the event of delay in refund, as provided by sections 27 and 27 a of the act would apply to refund of sad levied under section ..... relation to the sad levied under section 3 of the cta, the provisions of section 27 and 27a of the act concerning refund of duty ..... period of limitation of one year shall be computed in the following manner, namely:- (a) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year shall be computed from the date of issue of such order; (b) where the duty becomes refundable as a consequence of any ..... levy of additional duty is provided under section .....

Motor Industries Co. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Reported in : (1984)7ITD745(Bang.)

..... under section 12 of the customs act, duties of customs shall be levied at such rates as may be specified in the customs and tariff act, 1975 ; or any other law for the time being in force on goods imported into, or exported from india.under section 18 of the customs act ..... under section 46 of the customs act, importer of any goods shall make entries thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed manner.section 143 deals with power to allow import or export on execution of bond in certain cases ..... project mentioned in sub-item (i).in the instant case, under the above provisions of section 143, the assessee has executed a bond undertaking to pay the difference between the duty provisionally assessed and the duty finally assessed in respect of each consignment and the said amount may be recovered in the manner laid down in sub-section (1) of section 142 of the customs act.in the assessee's case, provisional assessments have been made for the years ..... in certain cases-(1) where this act or any other law requires anything to be done before a person can importer export any goods or clear any goods from the control of officers of customs and the assistant collector of customs is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment to that person, the assistant collector of customs may, notwithstanding anything contained in this act or .....

Shri P.K. Jain, Asstt. Collector of Customs Vs. Ranchhod Kishandas Chh ...

Court : Mumbai

Reported in : 2003(2)ALD(Cri)90; 2003BomCR(Cri)1635; 2004(163)ELT418(Bom); 2003(4)MhLj384

..... 'section 12 dutiable goods - (1) except as otherwise provided in this act, or any other law for the time being 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 exported from india. ..... he submits that the later part of section 135(1)(a) will also not apply to this case because the prosecution has not produced any evidence on record to establish the position that the goods possessed by the respondent were prohibited under the customs act or any other law for the time being in force with respect to such goods. ..... to put it differently, the evidence adduced by the prosecution including the statement of accused under section 108 of the customs act would only establish the position that certain goods were seized from his residence and some of them were foreign made goods. ..... reliance has been placed on discussion in paragraph 4 of this decision to contend that to attract the section 135(1)(a) in the present case, it was necessary to establish that goods must be goods chargeable with duty and since no such evidence has been adduced by the prosecution, no conviction can be recorded in respect of the alleged charge against the respondent. .....