Skip to content


Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Court: mumbai Page 1 of about 230 results (0.075 seconds)

Jun 05 2008 (HC)

Flemingo Duty-free Shop Pvt. Ltd. and Mr. Vivek S. Bhatt Vs. Union of ...

Court : Mumbai

Reported in : 2008(4)ALLMR663; (2008)110BOMLR1730

..... namely, the state distancing itself from commercial activities. our attention was invited to the statement of objects and reasons of the airports authority of india amending act 2003 and the observations of the supreme court in its judgment in the case of zee telefilms (supra). the learned counsel took us through ..... management contract/nonconcessionaire type agreement. asian airport presence and experience. asian duty free sales. type of merchandise sold. number of international indian passengers. customs inquiry resulting in adverse findings or payment of penalty. in the additional affidavit dated 20.2.2008 filed before the hon'ble supreme court, the ..... , managing and developing mumbai international airport is also closely related to governmental functions as the airport is a conglomerate of various sovereign functions such as customs, immigration, etc. which are intertwined with functions of public importance. vi) specifically, the powers and the functions of the airport authority of india .....

Tag this Judgment!

Aug 20 2002 (HC)

Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

..... are justified in denying the benefits of exemption notification bearing no. 114/1980 and 113/1987 available to the goods falling under chapter 84 of the first schedule to the customs tariff act, 1975 ('c.t.a.' for short) merely because the petitioners had registered their contract to import the said goods as project import falling under chapter 98 of the ..... 98 of the c.t.a. it was the contention of the revenue that the basic custom duty under chapter 98.01 of c.ta. is 60% ad-valorem. according to the revenue. exemption notification no. 132/85 dated 19-4-1985 as amended from time to time was applicable to the machinery imported by the petitioners. the said notification ..... , as amended, exempted the goods falling under the heading no. 84.66 of the first schedule to the c.t.a. when .....

Tag this Judgment!

Jun 16 2009 (HC)

Hero Cycles Limited, Under the Companies Act, 1956 Vs. the Union of In ...

Court : Mumbai

Reported in : 2009(5)BomCR128; 2009(111)BomLR2490; 2009(166)LC228(Bombay); 2009(240)ELT490(Bom)

..... no. 10/2003-ce dated 01.02.2003 as amended by notification no. 43/2006-ce dated 30.12.2006, the goods imported by the petitioners are fully exempt from payment of central excise duty and consequently no additional duty of customs under section 3 of the customs tariff act, 1975 is payable on the goods. the petitioners however ..... of the above notifications. the petitioners cleared the goods imported by them on payment of additional duty at the rate of 14% under section 3 of the customs tariff act, 1975.2. according to petitioners, the bills of entries were assessed without affording the petitioner an opportunity of being heard and without assigning any reasons for not ..... the assessment made on the said bills to the extent it purports to make assessment on the imported goods to additional duty under section 3 of the customs tariff act and sanction and grant to the petitioners refund claims with applicable interest.5. the respondents have filed their reply. at the outset it may be pointed .....

Tag this Judgment!

Jul 21 2005 (HC)

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

..... section 127b is not permissible. in that behalf, mr. rana referred to statement of objects at the time when the said chapter xiv-a of the customs act was brought in by the amended act 21 of 1998 which came into force from 1st august 1998. in the said statement of objects annexed to the bill it is mentioned clearly that ..... the government has decided to provide chapter xiv-a in the customs act to provide setting up of the customs and central excise settlement commissions on the lines of ..... (61 of 1985), has been committed: provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the customs tariff act, 1975 (51 of 1975).(2) where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under section 118, .....

Tag this Judgment!

Mar 21 2003 (HC)

Capstan Engineering Works Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : 2003(5)BomCR584

..... or more and of length 600 metres or more, falling within chapter 37 of the first schedule to the customs tariff act, 1973 (51 of the 1975), when imported into india, from so much of that portion of the duty of customs leviable thereon under the said first schedule as in excess of the amongst calculated at the rate of 60 ..... no. 1979/84-cus dated 12-6-1984 which was in force upto and inclusive of 30th june, 1985. the said notification came to be amended by another notification bearing no. 206/85 customs by which the period of validity of the notification no. 179/84 was extended upto 30th june, 1988. in view of this extention, the ..... , 1988.5. the ministry of industries, government of india released a press note dated 8th june, 1986 during the operation of the notification no. 179/84 as amended by the notification no. 206/85 which read as follows:---'subject.-inclusion of slitting/confectioning of photos sensitized material from jumbo rolls in schedule iv of the exemption notification dated .....

Tag this Judgment!

Apr 12 2006 (HC)

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... reports was available. the directive principles and fundamental duties stand as they stood when the directions were issued to implement the recommendations as also when the amending act was introduced. the position of international covenants is similar. the complaints before the government were the same namely that in the prohibited establishments, prostitution rackets ..... rs.500/-or rs.1000/-into bundles of rs.10/-, or rs.50/-or rs.100/-to the customers. the customers would then themselves stand next to the girls while they were dancing and shower these currency notes on the girl who they fancied. after showering notes ..... manner that are unknown to any known or established dance form and is performed with the sole objective of rousing the physical lust amongst the customers present. the customers in that state are being provoked and prompted to shower the currency notes. the bar owners provide the facility of changing large currency notes of .....

Tag this Judgment!

Aug 14 2002 (HC)

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... finance bill, 2001 (bill no.17 of 2001) certain amendments were proposed to the first schedule of the tariff act in the manner specified in the fourth schedule. the said amendment reads as under : 'the fourth schedule [see section 127(a)] : in the first schedule to the tariff act (1) in chapter 21, for note 3, the following ..... from one country to another according to differences in climate, diet, economic conditions and even within the same country according to differences in habits, social customs and standards of public morality. a new factor of growing importance since the middle of the 19th century has been the rapid urbanisation, industrialization and mechanisation ..... damned tobacco, the ruin and overthrow of body and soul.' another indictment is from james i of england (counterblast to tobacco) when it is said : 'a custom (smoking) loathsome to the eye, harmful to the brain, dangerous to the lungs and in the black stinking fume thereof, nearest resembling the horrible stygian smoke of .....

Tag this Judgment!

Jul 21 2005 (HC)

Tata Teleservices (Maharashtra) Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2006(201)ELT529(Bom)

..... 127b is not permissible. in that behalf, mr. rana referred to statement of objects at the time when the said chapter xiv-a of the customs act was brought in by the amended act 21 of 1998 which came into force from 1st august 1998. in the said statement of objects annexed to the bill it is mentioned clearly that ..... the government has decided to provide chapter xiv-a in the customs act to provide setting up of the customs and central excise settlement commissions on the lines of ..... 61 of 1985), has been committed: provided also, that no application under this sub-section shall be made for the interpretation of the classification of the goods under the customs tariff act, 1975 (51 of 1975).(2) where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under section 110, the .....

Tag this Judgment!

Sep 25 2008 (HC)

Mohd. Riyazur Rehman Siddiqui Vs. Deputy Director of Health Services

Court : Mumbai

Reported in : 2009ACJ585; 2008(6)MhLj941

..... learned single judge dated 13th february 1992, held that the letters patent appeal would be maintainable as it was filed prior to coming into force of the amending act of 2002 act. the supreme court also noticed the judgments in the case of kamal kumar dutta (supra) and subal paul (supra). the main contention in these cases ..... on 30th december 1999, it was not enforced because of various factors. clause (b) of section 100a was subsequently deleted finally and as already noticed, by the amending act of 2002, present section 100a was introduced. present section 100a reads as under:13. section 100a. notwithstanding anything contained in any letters patent for any high court ..... an ambiguity or the plain meaning of the words used in the statute would be self defeating.recently, again supreme court in grasim industries ltd. v. collector of customs, bombay : 2002(141)elt593(sc) has followed the same principle and observed:where the words are clear and there is no obscurity, and there is no .....

Tag this Judgment!

Dec 14 2012 (HC)

Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

..... tariff with the entries in the schedule to the customs tariff act, 1975. the said 2004 act came into force with effect from 28th february 2005. by a ..... has been accepted by the revenue and subsequent dta clearances of fresh mushrooms have been allowed without demanding excise duty equivalent to customs duty payable on imported mushrooms. 10. by the central excise tariff (amendment) act 2004 ('2004 act'), the six digit entries in the schedule to the 1985 act were rearranged into eight digit entries so as to update the entries in the central excise .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //