Judgment Search Results Home > Cases Phrase: export import bank of india act 1981 schedule first schedule Page 1 of about 3,920 results (0.182 seconds)

Kanayalal Bhagnani Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1983)LC2054DTri(Kol.)kata

..... it appears that the goods/currencies as shown in the schedule (which were found in your charge) and now under seizure have been imported (by you) by land from foreign territory into india on or before 18.8.1981 through unauthorised route without :- (i) a valid import licence as required under import control order, 1955 dated 7.12.1955; (ii) a valid permission granted by the reserve bank of india under section 13(1) of the foreign exchange regulation act, 1973 and the relevant notification issued thereunder. ..... charge made in the show cause notice dated 8.2.1982 was that the appellant imported by land from foreign territory into india on or before 18.8.1981 through unauthorised route without a valid import licence as required under import control order, 1955 and without a valid permission granted by the reserve bank of india under section 113 of the foreign exchange regulation act, 1973, and the relevant notification issued thereunder and, therefore, the seized goods ..... that the appellant herein was indulging in financing smuggling of textile goods from india to bangladesh and medicines like tetracycline and vitamin b2 from bangladesh to india in association with some bangladesh national; that the goods seized from his residence on 18.8.1981 were smuggled into india in violation of section 3(1) of the import export (control) act, 1947 and were acquired in violation of the provisions of chapter iv-a of the act and that the seized currency worth rs. ..... the first two pages of this show .....

Indian Airlines Vs. Angelique International Limited and Anr

Court : Delhi

..... in air india (supra) held thus: likewise, the period of limitation prescribed under articles 29 (of the first schedule) and 30 (of the second schedule) are contrary stipulations, which amount to period of limitation different from the period under the limitation act (section 29(2)), which would exclude application of the limitation act itself. ..... /2013, a division bench of this court, in the context of above referred provisions, more particularly, rule 18 of first schedule of the act held that loss due to failure to deliver the goods would fall within the ambit and scope of the said rule ..... did not fall within the ambit and scope of loss of baggage, thus, action of appellant did not fall within the rule 18, therefore, rule 29 was not attracted and article 11 of the limitation act, 1963, was applicable, which envisages period of three years for bringing a suit against the carrier for compensation for non-delivery, which period is to commence from the date when goods ought to have been ..... negotiated by respondent no.1 through its banker, that is, central bank of india, parliament street, new delhi which in turn forwarded these documents to the banker of respondent no.2, namely, rashtriya banijya bank, baneshwor, kathmandu, nepal vide covering letter dated 9th february ..... facts of the case are that respondent no.1 was engaged in the business of manufacture, sale, export and import of all kinds of apparels. ..... lufthansa airlines, 1981 2 ilr (del) 749, which was later on followed in old village .....

Indian Airlines Vs. Angelique International Limited and Anr

Court : Delhi

..... in air india (supra) held thus: likewise, the period of limitation prescribed under articles 29 (of the first schedule) and 30 (of the second schedule) are contrary stipulations, which amount to period of limitation different from the period under the limitation act (section 29(2)), which would exclude application of the limitation act itself. ..... /2013, a division bench of this court, in the context of above referred provisions, more particularly, rule 18 of first schedule of the act held that loss due to failure to deliver the goods would fall within the ambit and scope of the said rule ..... did not fall within the ambit and scope of loss of baggage, thus, action of appellant did not fall within the rule 18, therefore, rule 29 was not attracted and article 11 of the limitation act, 1963, was applicable, which envisages period of three years for bringing a suit against the carrier for compensation for non-delivery, which period is to commence from the date when goods ought to have been ..... negotiated by respondent no.1 through its banker, that is, central bank of india, parliament street, new delhi which in turn forwarded these documents to the banker of respondent no.2, namely, rashtriya banijya bank, baneshwor, kathmandu, nepal vide covering letter dated 9th february ..... facts of the case are that respondent no.1 was engaged in the business of manufacture, sale, export and import of all kinds of apparels. ..... lufthansa airlines, 1981 2 ilr (del) 749, which was later on followed in old village .....

Indian Airlines Vs. Angelique International Limited and anr

Court : Delhi

..... in air india (supra) held thus: likewise, the period of limitation prescribed under articles 29 (of the first schedule) and 30 (of the second schedule) are contrary stipulations, which amount to period of limitation different from the period under the limitation act (section 29(2)), which would exclude application of the limitation act itself. ..... /2013, a division bench of this court, in the context of above referred provisions, more particularly, rule 18 of first schedule of the act held that loss due to failure to deliver the goods would fall within the ambit and scope of the said rule ..... did not fall within the ambit and scope of loss of baggage, thus, action of appellant did not fall within the rule 18, therefore, rule 29 was not attracted and article 11 of the limitation act, 1963, was applicable, which envisages period of three years for bringing a suit against the carrier for compensation for non-delivery, which period is to commence from the date when goods ought to have been ..... negotiated by respondent no.1 through its banker, that is, central bank of india, parliament street, new delhi which in turn forwarded these documents to the banker of respondent no.2, namely, rashtriya banijya bank, baneshwor, kathmandu, nepal vide covering letter dated 9th february ..... facts of the case are that respondent no.1 was engaged in the business of manufacture, sale, export and import of all kinds of apparels. ..... lufthansa airlines, 1981 2 ilr (del) 749, which was later on followed in old village .....

Swan Mills Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(22)LC261Tri(Mum.)bai

..... high court for issue of a writ of mandamus or such other writ and writ direction restraining the union of india and chief controller of imports and exports from acting on the footing that the cotton textile manufacturers and woollen textile manufacturers were actual users of polyester filament yam and were hence required to register their requirements for import of such yarn. ..... shri bharucha appearing for the appellants submitted that the release on caution as well as the further observation of the collector would come in the way of their future imports and the collector's interpretation of the registration certificate is wholly erroneous and it is against the preponderance of view of several authorities who were competent to interpret the registration certificate ..... the opinion, however, stated that both items 23(1) of the first schedule of the idr act and clause 3(a) of the order would support the view that there was no prohibition against the use of art ..... main objection raised by the customs authorities the import of raw material by actual user under o.g.l 1 of 81 dated 3.4.1981 should be in accordance with the registration certificate ..... referred the requirments of the policy namely that the import of raw material by an actual user under o.g.l 1 of 81 of 3.4.1981 should be in accordance with the registration certificate or ..... imported polyester filament yarn under ogl 1/81 dated 3.4.1981 ..... asd/9/81/138/3849, dated 9.11.1981, that "this permission was given on an interpretation of .....

Indian Charge Chrome Ltd. Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(160)ELT474Tri(Kol.)kata

..... , dated 9-2-1981, they were required to pay the customs duty on such goods at their depreciated value at the time de-bonding that is after the expiry of the period of export obligation; that under heading 84.66 of the first schedule to the customs tariff act, 1975, machineries including auxiliary equipment required for the initial setting up of a unit attracted duty at the rate of 40% subject to the items being imported against the contract which had been registered with the customs ..... learned senior counsel submitted that the contention of the adjudicating authority is that when the goods are imported under ogl the recommendation of the sponsoring authority is relevant as required under para 177(3) of handbook of import export procedures to consider registration of the contract under 1965 regulations; that para 177(3) reads as follows: "where import of machinery is allowed under open general licence, the benefit of concessional rate of duty may be allowed by the customs officer on the ..... in adjudication order as well as in impugned order and emphasized that if the provisions of project import regulations, 1965 are read with provisions of para 177 of handbook of import-export procedures it would be apparent that in the case of goods imported under ogl, the recommendation of the sponsoring authority is a must for arriving at the decision where the goods fall under the category project import; that as the appellants did not submit the documents required by the customs department .....

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Reported in : 1992(60)ELT191(Ori)

..... according to the said notification, the goods specified in the table when imported into india for the purpose of manufacture of articles for export out of india or for being used in connection with the production or packaging of goods for export out of india by 100% export oriented undertakings approved by the board of approvals, are exempted from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 (act 51 of 1975) and the additional duty, if any, leviable thereon ..... dated 9-2-1981 (annexure-6) and the customs authorities committed gross error of law in intimating that the consignment of coal that has been imported by the petitioner was not entitled to the exemption under the scheme meant for export oriented ..... 9-2-1981, since electricity generated out of the captive power plant has to be used for the purpose of manufacture of charge-chrome to be exported out of india.2 ..... , dated 9-2-1981 will not have only application for the import of the coal ..... , dated 9-2-1981 we may give, the coal imported for generation of power in the captive power plant of the petitioner which itself is not a 100% export oriented unit, can be construed to be covered by 'raw materials' and/or 'consumables required for manufacture of goods' for the 100% export oriented undertaking of the petitioner set up for manufacture of charge ..... , dated 9-2-1981 and thereby was entitled to the exemption from levy of duty of customs and additional duty as contained in the .....

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

Court : Kolkata

Reported in : 1994LC700(Calcutta),1992(57)ELT249(Cal)

..... the second notification is so far as it is material to this case provides :'the central government exempts medical equipment, their accessories and spare parts falling within chapters 29, 30, 84, 85, 90 or 94 of the first schedule to the customs tariff act, 1975 (51 of 1975) and specified in the table hereto annexed, when imported into india from(a) so much of the portion of the duty of customs leviable thereon which is specified in said first schedule, as is in excess of the amount calculated at the rate of 40% ad valorem and w.e.f. ..... the petitioners have challenged the refusal of the respondents to release the said goods and have contended(1) in view of the clarifications issued by the directorate general of health services, the controller of imports and exports and the findings of the cegat there could be no dispute that hakko brand scalp vein sets were intravenous cannulae and tubing for long term use. ..... , dated 22-9-1981 as amended, 'intravenous cannulae and tubing for long term use' are eligible for duty free import into india. ..... , dated 22-9-1981 provides for a general exemption of the whole of the customs duty and additional duty leviable under the first schedule and section 3 of the customs tariff act, 1975 respectively in respect of the scheduled items. ..... 208/81-customs, dated 22-9-1981, has been examined recently on this directorate by an expert committee. ..... , dated 22-9-1981 are identically worded. ..... 208/81-customs, dated 22-9-1981'. ..... 208/81, dated 22-9-1981'. .....

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1999)(112)ELT251Tri(Chennai)

..... the first schedule to the customs tariff act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned act, subject to the following conditions, namely :- (1) the importer has been granted necessary licence for the import of the goods for the said purpose; (2) the importer carries out the manufacturing operation in customs bond and subject to such other conditions as may be specified by the assistant collector of customs in this behalf; (3) the importer exports out of india ..... 123/81-central excises, dated the 2nd june, 1981 as amended, grants exemption to capital goods, components and raw material when brought to the undertaking in connection with the articles to be manufactured therein, subject to the condition that the articles manufactured are meant for export and samples and only five per cent or such other fixed percentage of rejects are cleared for home consumption. ..... 13/81 dated 9-2-1981 providing for duty free importation into india of the goods specified in the table to the notification, which were required for the manufacture of the articles for export out of india or for being used in connection with the production or packing the goods for export out of india by 100% eou subject to the approval by the board of approvals for 100% eou by notification issued by the govt. ..... 13-customs, dated 9-2-1981 has been amended by notification no. ..... , dated 9-2-1981 as amended by notification no. .....

Photovisual Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(17)ELT443TriDel

..... ibid) provides inter alia for capital goods required for the initial setting up or substantial expansion of a project endorsed or recommended by the sponsoring authority; (iii) the small industries service institute, ministry of industry, government of india, in their letter dated 2-3-81, have duly certified that the machineries covered by the said licences were required by the appellants for substantial expansion of its colour laboratory.2. ..... the goods were cleared under heading 84.66 of the first schedule to the customs tariff act, 1975.according to the appellants, the machinery, instrument, apparatus, appliances or auxiliary equipment are required for initial setting up of a unit or substantial expansion of an ..... he pointed out that as per paragraph 177(2) of the hand book of import & export procedure 1983-84, the appropriate authority to decide the benefit of the concession was the ..... since the goods were covered under heading 90.10 of the first schedule, there was a demand of a short levy of customs duty ..... 84.56 of the tariff act, recommended to the joint chief controller of imports & exports for making necessary endorsement on the import licence, as stipulated ..... we do not argee that the recommendations of the export and import control authorities would be the basis to conclude if an institution would ..... during 1981-82, the turnover ..... a statement of installation of machinery from 1973-74 to 1981-82. ..... the balance sheet from 1973-74 to 1981-82. ..... cleared the goods during february, 1981. .....