Court : Mumbai
Reported in : 2007(4)BomCR799; (2007)109BOMLR677; 2007(119)ECC403; 2007LC403(Bombay)
..... repelled by the supreme court. the only remedy according to the supreme court was amendment in the constitution. accordingly, by the constitution (fifteenth amendment) act, 1963, after clause (1), new clause (1-a) (renumbered as clause (2) by the constitution (forty-second amendment) act, 1976) came to be added, which read as under:(2) the power conferred ..... falling within the territorial jurisdiction of different high courts.28. the delhi high court was pleased to notice that jurisdiction of different officers under the customs act is determined by reference to the nature of powers and functions conferred upon them and not necessarily by residence but by reference to the location ..... nos.159/90 and 203/92 dated 30th march, 1990 and 19th march, 1992 respectively, to produce the goods which were subsequently cleared in domestic tariff area (dta) and, later on, the requirements of the notifications were sought to be fulfilled to complete export obligations by manufacturing goods from duty paid .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(119)ECC326; 2007LC326(SC); 2007(213)ELT4(SC); 2007(8)SCALE151; (2007)5SCC371; 2007(2)LC834(SC)
..... 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 ..... india;chapter v. provides for levy of, and exemption from payment of customs duties. section 14 provides for valuation of goods for the purpose of assessment in the following terms:14. valuation of goods for purposes of assessment.-(1) for the purposes of the customs tariff act, 1975 (51 of 1975), or any other law for the time being ..... lay down any provision for determination of the value on the basis as to whether the parties are related or not.17. the customs act, 1962 (for short, 'the act') was enacted to consolidate and amend the law relating to customs. the terms 'goods' and 'import' have been defined in section 2(22) and section 2(23) respectively in the following .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)
..... by or under any law made by parliament. this article was substituted by the constitution (fortieth amendment) act, 1976 and came into effect from 27th may, 1976. article 1 of the constitution was not amended either to include the territorial waters or the continental shelf or the exclusive economic zone and ..... designated locations in the exclusive economic zone (eez), no such concurrent jurisdiction exists or has been conferred as seen from the notification issued under the customs act, 1962. the preliminary objection as to want of jurisdiction, therefore, was upheld. the other contentions were considered and disposed off. it is revenue ..... area designation of officer(1). (2) (3) (4) (5)1. (a) port of mumbai commissioner deputy commi- assistantairport of customs ssioner of commissionerssantacruz and mumbai, sahar customs, customs,sahar airports) airport and working under workingthe area under sahar air control of under thejurisdiction of cargo, the commiss- the controlof the bombay jawaharlal .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2009)23VST573(AP)
..... periphery of legislative competence and include all matters which are ancillary or subsidiary to the primary head. entry 65 enumerates a legislative field respecting conferral, withdrawal or amendment of jurisdiction and powers of all courts (except the supreme court) with respect to any of the matters in list-ii. conferral of a special appellate ..... principles of natural justice as the petitioner was not given an opportunity of hearing before the passing of the said orders.8. the petitioner was permitted to amend its prayer in the writ petitions taking note of subsequent development. the petitioner now challenges the validity of the orders dated 01.11.2008 passed by ..... the powers of the commissioner of customs and excise to make regulations for 'any matter for which provision appears to them necessary for the purpose of giving effect' to the act was not construed as constituting them as the sole judges and were in fact necessary for the purposes of the act; and a regulation in which .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)
..... the hon'ble supreme court held:'17. article 48a in part iv (directive principles) of the constitution of india, 1950 brought by the constitution (forty-second amendment) act, 1976, enjoins that 'state shall endeavour to protect and improve the environment and to safeguard the forests and wildlife of the country'. article 47 further imposes the ..... of haryana : (1995)2scc577 wherein the hon'ble supreme court inter alia held:'7. article 48a in part iv (directive principles) brought by the constitution 42nd amendment act, 1976, enjoins that 'the state shall endeavour to protect and improve the environment and to safeguard the forests and wild life of the country. 'article 47 ..... , etc). respondent no. 9 has entered into contracts of approximately rs. 107 crores with various parties towards development of the buildings.(iv) a total of 498 customers have been sold premises, which sale process commenced in june, 2004.(v) vrs of rs. 150.95 crores has been paid to all the workers of respondent .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(3)ALLMR9; 2003(4)BomCR14; (2002)2BOMLR888; 2004(1)MhLj87
..... to be levied. 8. the state government now seeks to levy sales tax on the transfer of credit in the depb as goods. by the maharashtra tax laws (levy & amendment) act, 21 of 1998, sub-entry (6) was added to entry no. 26 in schedule 'c' to the bombay sales tax with effect from 1st april 1997. sub-entry ..... materialise in future because its utilisation is dependant upon transferee importing goods covered by the depb scheme. nor can depb credit be held to be actionable claim because the customs authorities might not recognise the credit therein and the transferee would have to commence action against them in the court of law. in our opinion, the transfer of ..... under the said scheme is calculated by taking into account the deemed import content of the said export product as per standard input output norms and determines basic customs duty payable on such deemed imports. the value addition achieved by export of such product is also taken into account while determining the rate of duty credit under .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(6)BomCR316; 2009(111)BomLR4332
..... on which such undertaking has begun to manufacture or produce articles for the first time before the commencement of the maharashtra tax laws (levy and amendment) act, 1988; provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of ..... sugar factory. the state government and the central government have been treating all the sugar factories equally and uniformly under the income tax act, customs act, central excise act and the central sales tax act etc. thus the action of the state government in issuing the impugned notifications is discriminatory, arbitrary and unreasonable. there is no ..... g) ...(h) to promote competitiveness and make avenues for participation of private sector in the electricity industry in the state, and also to ensure a fair deal to the customers;(i) ...(j) to aid and advise the state government in the formulation of the state power policy;(k) ...(l) ...(m) ...(n) ...(o) ...(p) .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)1UPLBEC40
..... . publication of urdu translation also of the gazette;7. exhibition of important sign posts in urdu.6. the u.p. official language act, 1951 as amended by the u.p. official language (amendment) act, 1989 does not make urdu as second official language for all purposes in the state of u.p. by virtue of notification dated ..... should be printed in hindi. english and urdu simultaneously. the petitioners also relied upon the uttar pradesh official language (amendment) act, 1989 by which section 3 of the u.p. official language act, 1951 was amended and new section 3 was inserted by which urdu language was declared to be second official language and also the notification ..... offices, such sections need not be translated into regional languages and should be printed in hindi/english only.(iii) longer forms, for example, the income tax and customs forms, should be printed separately in hindi-english and the regional language. in these forms also the exception mentioned in (ii) above should apply.'7. from .....
Tag this Judgment!Court : Chennai
Reported in : 2008(125)ECC17; 2008(151)LC17(Madras); 2008(226)ELT490(Mad)
..... april 1992 - 31 march 1997, from the whole of the duty of customs leviable thereon which is specified in the first schedule to the customs tariff act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said customs tariff act, subject to the following conditions, namely:(i) that the materials imported are ..... ) or rule 13(1)(b) of the said rules, has not been availed; and (c) drawback has not been claimed either under section 74 of the customs act, 1962 or customs and central excise duties drawback rules, 1971; (vi) exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export ..... published vide public notice of the government of india in the ministry of commerce no. 1-itc (pn) /92-97, dated the 31st march, 1992 as amended from time to time. (ii) 'licensing authority' means an authority competent to grant a licence under imports (control) order, 1955 made under the imports and exports (control .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2003SC4311; 2004(1)ALD(Cri)19; 2003CriLJ4996; 2003(89)ECC697; JT2003(Suppl2)SC459; 2003(7)SCALE649; (2003)8SCC449
..... immediate official superior. this was the statutory provision at the relevant time. by the narcotic drugs and psychotropic substances (amendment) act, 2001 which came into force on 2nd october, 2001, section 42(2) was amended whereunder the information taken down in writing under sub-section (1) or grounds of belief recorded under proviso thereto are ..... authorisation. - (1) any such officer (being an officer superior in rank to a peon, sepoy or constable) of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the border security force as is empowered in this behalf by general or special order by ..... evidence of the commission of such offence is kept or concealed. (2) any such officer of gazetted rank of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government or of the border security force as is empowered in this behalf by general or special .....
Tag this Judgment!