Court : Supreme Court of India
Reported in : (2009)5MLJ587(SC); 2009(3)SCALE22; (2009)3SCC200; 2009(2)LC850(SC):2009AIRSCW2819
..... directions given by delhi high court in the writ petition filed by association for democratic reforms and another, the representation of the people act, 1951 (for short `the act') was amended by amending act no. 3 of 2002 and section 33a and section 33b were inserted in it. people's union for civil liberties challenged the vires ..... supra) on which reliance has been placed by the learned additional solicitor general, the constitution bench examined the petitioner's challenge to the representation of people (amendment) act 40 of 2003 by which the requirement of domicile in the concerned state for getting elected to the council of states was deleted. the court also examined ..... to intervene.in my opinion, this court is obliged by the constitution to intervene because the legislative field, even after the passing of the ordinance and the amendment act, leaves a vacuum. this court in the case of assn. for democratic reforms has determined the ambit of fundamental 'right of information' to a voter. .....
Tag this Judgment!Court : Karnataka
Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)
..... not escape from payment of customs duty. the object with which the customs act 1962, was introduced reads as follows:the sea customs act which lays down the basic law relating to customs was enacted more than 80 years ago. it has been amended from time to time and some important amendments were made by the sea customs (amendment) act, 1955. general and comprehensive ..... . to meet these requirements, it has become necessary to revise the act.11. the said act was brought about not only to check the smuggling but also to ensure that the goods that is imported into the territory of india to which the customs tariff act are applicable suffers the duty in the hands of the importer.12. ..... 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 .....
Tag this Judgment!Court : Orissa
Reported in : AIR2005Ori11
..... by the supreme court in collector of central excise v. new tobacco co. (supra) was applied in m/s. garware nylons ltd. v. the collector of customs and central excise, pune (air 1996 sc 844) (supra) and it was held that the effective date of notification is the date when the notification after printing ..... hasan (air 1972 sc 892); collector of central excise v. new tobacco co. (air 1998 sc 668) and m/s. garware nylons ltd. v. collector of customs and central excise, pune (air 1999 sc 844) (supra) cited by mr. jena do not apply to the facts of the present case.7. mr. samareswar mohanty ..... orissa electricity regulatory commission (terms and conditions for determination of tariff) regulations, 2004 and the orissa electricity regulatory commission (conduct of business) regulations, 2004. thereafter the petitioners amended the writ petition and prayed for quashing the regulations framed by the commission under the 2003 act and for declaring the said regulations invalid and inoperative and as .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300
..... as is in excess of twenty percent ad valorem subject to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the customs tariff act, 1975 (51 of 1975), as the case may be, has already been paid in respect of the base paper or base paperboard used in their manufacture ..... manufacturing containers. exemption notification, the learned additional solicitor general would contend, must be construed strictly.8. the aforementioned notification no. 67/82ce dated 28.2.1982 (as amended by notification dated 28.2.1993) read thus :'effective rate of duty for printed cartons, boxes, containers and cases. in exercise of the powers conferred by sub-rule ..... from it, alleging that the appellant was not eligible for the concessional rate of duty prescribed with notification no. 67/82 ce dated 28.2.1982 (as amended).4. by an order dated 23.12.1997, it was held that the appellant was not entitled to avail the concessional rate of duty and, therefore, differential .....
Tag this Judgment!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!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!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!Court : Andhra Pradesh
Reported in : III(2003)BC508
..... in the excise duty. therefore, section 10 of the indian tariff act was repealed and reenacted as section 64-a of the indian sale of goods act, 1930 by indian sale of goods (amendment) act, 1940 (act no. 41 of 1940). section 64-a of the indian sale of goods act, 1930 provided for addition to or deduction from taxes in a ..... the judgment of the allahabad high court it was refunded to the seller.14. the indian tariff act, 1934 (act no. xxxii of 1934) dealt with customs duties of goods imported into or exported from british india. section 10 of the said act permitted addition to or deduction from a contract price of an increase or decrease in duty imposed ..... therefore, his evidence is not of much use. therefore, the submission of the learned counsel for the appellant that the plaintiff has already collected export duty from the customers is not supported by any evidence. on the contrary, p.w. 1 denied such suggestion and nothing was elicited from high cross-examination to the effect that plaintiff .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(156)ELT638(AP)
..... decrease in the excise duty. therefore, section 10 of the indian tariff act was repealed and reenacted as section 64a of the indian sale of goods act, 1930 by indian sale of goods (amendment) act, 1940 (act no. 41 of 1940). section 64a of the indian sale of goods act, 1930 provided for addition to or deduction from taxes in a contract ..... the judgment of the allahabad high court it was refunded to the seller. 14. the indian tariff act, 1934 (act no. xxxii of 1934) dealt with customs duties of goods imported into or exported from british india. section 10 of the said act permitted addition to or deduction from a contract price of an increase or decrease in duty imposed ..... his evidence is not of much use. therefore, the submission of the learned counsel for the appellant that the plaintiff has already collected export duty from the customers is not supported by any evidence. on the contrary, p.w.1 denied such suggestion and nothing was elicited from his cross-examination to the effect that .....
Tag this Judgment!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 .....
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