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Collector of Customs Vs. Bhor Industries Ltd. and anr.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)LC363Tri(Delhi)

..... s file no.5/8-147/79b in the case of bhor industries) were imported after 1-8-1978 on which date tariff heading 39.01/06 underwent a change by virtue of the customs tariff (amendment) act of 1978 which, came into force on 1-8-1978. the new entry made the heading fully aligned with the corresponding headings ..... of the customs co-operation council nomenclature (cccn).8. shri sundar rajan then drew our attention to this tribunal's order no. c-449 ..... plasticizer-was, therefore, held to be not falling under heading 39.01/06 of the customs tariff act as it stood at the relevant time, i.e. prior to the 1978 amendment.14. now, let us look at the 1978 amendment and its effect. the pre-amendment heading read: "39.01/06-artificial resins such as condensation, polycondensation, polyaddition, polymerisation and .....

Great Eastern Shipping Co. Ltd. Vs. Union of India

Court : Delhi

Reported in : 1985(4)ECC303; 1986(25)ELT171(Del)

..... whether this can be legally done within the frame-work of the sea customs act, 1878. 9. it is necessary at this stage to refer to the scheme of the relevant provisions of the act which was passed in 1878 to consolidate and amend the law relating to levy of sea customs duties. this may be done conveniently in three parts : (a) the charging section ..... v : the duties prescribed the central law referred to in section 20 are ar rates specified according to a fixed tariff or according to the value of the goods. section 29, thereforee, requires that on importation of any goods into any customs port, the owner of such goods shall, in the bill of entry, state, to the best of his knowledge and .....

M/s. Sevantilal and Sons and Another Vs. The Union of India and Others

Court : Mumbai

..... september, 2009 by notification no.45/2013 dated 17th september, 2013. that amendment notification reads as under: in the said notification, (a) in the opening paragraph, for the words and figure customs tariff act, except to the extent specified in paragraph 2 of this notification, subject , the words, figures and letter customs tariff act, except to the extent specified in paragraph 2 or 2a of this notification ..... no.24/2013 dated 18th april, 2013. this amendment to the extent relevant reads as under: 98/2009-customs, dated the 11th september, 2009 [vide number g.s.r. 664(e), dated the 11th september, 2009]. in the said notification, (a) in the opening paragraph, for the words customs tariff act, subject , the words and figure customs tariff act, except to the extent specified in paragraph 2 of .....

P.V. Mohammad Baramy Sons Vs. Union of India and ors.

Court : Delhi

Reported in : ILR1979Delhi686

..... modify its export policy as announced on june 5, 1978 but without any success. in the meanwhile the central government issued the exports (control) twenty-seventh amendment order, 1978, amending part a, schedule i of the exports (control) order, 1977 by substituting the words 'teak wood (tectone grandis)' in place of the words 'teakwood ..... applyingthe above decisions to the matters before us we have no hesitation in holding that the impugned ban brought in by the exports (control) twenty-seventh amendment order, 1978, disallowing export of teak even in sawn sizes must be held to be invalid and unconstitutional. we are assuming the validity of section 3 ..... to be goods of which the import or export has been prohibited under section 11 of the customs act, 1962 (52 of 1962), all the provisions of that act shall have effect accordingly. (3)notwithstanding anything contained in the aforesaid act, the central government may, by order published in the official gazette, prohibit restrict or impose .....

The Superintendent of Customs (Cus-prev) Vs. Kannur Abdul Kader Mohamm ...

Court : Andhra Pradesh

..... , section 436 to 439, sections 11 and section 2(j) read with section 14 with the latest provisions contained in the amendment act, 1978 and the provisions relating to prevention of corruption act where also a special judge is of the designated cadre of sessions judge with empowerment to take cognizance of the offence directly under ..... the complainant and the respondent is the sole accused of the above referred crime registered against him for the offences punishable under sections 132 and 135 of the customs act, 1962, where he was taken to judicial custody in the pending crime by the special judge for trial of economic offences (the designated court). 03. ..... before the learned special judge for trial of economic offences, nampally, hyderabad on 20.03.2014 for contravention of sections 132 & 135 (1)(c) of the customs act, 1962 and the learned judge remanded the respondent accused to judicial custody from time to time. (e) from that the respondent accused filed bail petition before the .....

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(75)ELT801Tri(Mum.)bai

..... of charge order is given. for appreciating the advocate's argument, it would be necessary to reproduce the section 13 and section 23 of the customs act prior to the amendments through finance act, 1983 :"section 13 : if any imported goods are pilferred after the unload- ing thereof and before the proper officer has made an order ..... arya. he did not dispute the facts. he however contended that after the judgment in the case of sialkot industrial corporation, legislature has amended the provisions of section 23 of the customs act clearly bringing out the position that both the sections 13 and 23 are mutually exclusive. in this case, the admitted position is that ..... proper custody and delivery of the goods. in this context, he relied upon some judicial pronouncements. he, therefore, pleaded that notwithstanding the amendments carried out in section 23 of the customs act, they are entitled to get refund of duty on goods not delivered to them. he also mentioned that in this case, consequent upon .....

Sai Overseas Imports and Exports Vs. Union of India and ors.

Court : Delhi

Reported in : 48(1992)DLT512; 1993(41)ECC114

..... 24.864 m.t. of stainless steel circles. the respondents in terms of heading 73.15(2) in part iii of the 1st schedule of the customs tarrif act (for short called 'the act'), demanded from the petitioner duty at the rate of 225% on the value of the imported goods. the said duty was imposed at the rate of ..... reproduce the relevant headings as they stood at the relevant time, which are as follows : heading sub-heading no. and standard central no. description of rate of excise article duty tariff item (1) (2) (3) (4) 73.12 hoop and strip, of iron 40% 26aa or steel, hot-rolled or cold rolled. 73.13 sheets and plates, of ..... the writ petition was moved and the said application was also allowed on 10th may, 1982. in the amended writ petition the petitioner also challenged the custom tarrif amended bill 1982 which sought to amend the heading 73.15 with retrospective effect from 1st january, 1981. during the pendency of the writ petition the petitioner also filed an additional affidavit on 23rd .....

Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(82)ECC436

..... not applicable to the facts of the present case where interpretation of rule 2(a) of interpretative rules in customs tariff is involved. even otherwise in view of the amendment on 14-3-97 which, according to the commissioner, has retrospective effect, the complexity of the process is irrelevant. therefore, the commissioner ..... kits of ctv for model kv-2185ge. reliance is placed on rule 2(a) of the general rules for interpretation of the first schedule to the customs tariff act, 1975 in support of the allegation that the 94 consignments were to be treated as complete ctv, unassembled or disassembled. it was also alleged that the ..... subsequent to the process of texturising, poy that was imported would have the denierage stated under item (iii). therefore, for the purpose of imposing duty under the customs tariff act the intention of the importer to utilize the component for manufacturing ctv sets is not relevant. learned member technical distinguished the case cc v. milsnny electronic works, .....

Sony India Ltd. Vs. Cc, Icd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(103)LC288Tri(Delhi)

..... not applicable to the facts of the present case where interpretation of rule 2{a) of interpretative rules in customs tariff is involved. even otherwise in view of the amendment on 14.3.1997 which, according to the commissioner, has retrospective effect, the complexity of the process is irrelevant. therefore, the commissioner ..... 2002 (142) elt 16 (sc) : 2002 (103) ecr 283 (sc), the supreme court has reiterated the same legal position in an assessment under the customs tariff act. the orders passed by the tribunal were set aside and remanded for fresh consideration for the reason that the tribunal had declined to place reliance on the explanatory ..... process of text rising, poy that was imported would have the denier age stated under item (iii). therefore, for the purpose of imposing duty under the customs tariff act the intention of the importer to utilize the component for manufacturing ctv sets is not relevant.learned member technical distinguished the case cc v. mitsuny electronic works .....

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

..... this aspect found a reference in the original notification no. 228 but was omitted, apparently as being redundant, by the amendment of 29-11-1976. in note 3 at the commencement of the said chap. 39 of customs tariff act, clause (c) talks of 'seamless tubes, rods, sticks and profile shapes' while clause (d) refers to ' ..... of 'articles made of plastics, all sorts, but excluding those specified in the table annexed hereto and falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975)'. the annexed table excepted the following items from the purview of the exemption:tubes, rods, sheets, foils, sticks, other rectangular ..... in the shape of film rolls several metres long. they were cleared on payment of customs duty leviable under the customs act, 1962 (ca) as well as the additional duty of customs (or countervailing duty) leviable under section 3 of the customs tariff act, 1975 (cta). subsequently, the respondent firm made three applications for the refund of the .....