Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... proper appreciation of the legal position, sections 156 and 157 of the customs act, 1962 are reproduced below:- (1) without prejudice to any power to make rules contained elsewhere in this act, the central government may make rules consistent with this act generally to carry out the purposes of this act. ..... the validity of rule 8(c) was challenged on the ground that it travels beyond the purview of the act inasmuch as the power to make rules conferred upon the state government by section 15 was meant for regulating the grant of quarry leases in respect of minor minerals but not for prohibiting it for creating a monopoly in itself (state ..... section 156 of the customs act, 1962 vests the power with the central government to make rules consistent with the act generally to carry out the purposes of the act and section 157 of the customs act, 1962 relates to vest the board to make regulations consistent with this act and rules generally to carry out the purpose of the act ..... 65/89-customs 1st march, 1989 10 phalguna, 1910 (saka) gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto ..... state of karnataka and anr. ..... state of karnataka - (1986) 2 scc 512, 515 = air 1986 sc 1162 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... to mean to apply to (a) also, would have direct result of bringing the rules in conflict with provisions of sections 33, 35 and 37a, and that what was not contemplated by way of delegation of power, has been attempted by way of colourable exercise of the rule-making power under section 37, which he contended, was not permissible, and for that reason this definition could not travel beyond the rules, and that so far as the act was concerned, the functionary known as an additional collector did not exist ..... . it is further to be noticed that in the cognate act, namely, indian customs act, 1962, where the term "collector" finds mention in the act itself, and includes 'additional collector' also, and where the question of additional collector being equated by means of rules only, does not even rise, thet same administrative hierarchy prevails but it is nobody's case that appeals against orders of additional collectors, under the customs act were not filed before the board in the first ..... ., calol-1972 company law cases vol 42 page 265] the high court of karnataka has stated "it is the settled rule of construction of statutes that the provisions of an act are not to be construed with reference to the rules made thereunder or the forms prescribed by the rules .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT81TriDel
..... 65/89-customs, dated 1st march, 1989 is reproduced below :- gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column ..... in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as ..... to provide for the better administration of the temple properties, it was absolutely essential to constitute a proper board to look after the said administration, and so, all that section 3 does is to enable the board to take care of the temple properties and in that sense, it provides that the board shall be entitled to claim possession of ..... had held that the rule making authority has not been vested with the power under the central excises and salt act to make rules with retrospective effect. ..... karnataka ..... karnataka ..... state of karnataka - (1986) 2 scc 512, p .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... the superintendent's order was vitiated by lack of compliance with the principles of natural justice.72 in the result, we set aside the order dated 18.12.1987 of the superintendent and modify the order of the collector (appeals) to this extent we make it clear, however, that the department will be at liberty to hold proceedings against the appellants in accordance with law, in respect of dues, if any, from them for any period covered by the superintendent's order' but not ..... . of india ltd 1978 elt j 416 (para 9) : ecrc 398 he submits that likewise, duty could be recovered in the present instant it under the provisions of section 11a of the central excises act rule in a when it existed, covered the residuary powers for recovery of sums due to the government ..... this is for the reason that those notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) 1986 (7) ecr 137 and demanded in time. ..... dec. 1961 or for the period 1st jan, 1962 to 31st mar, 1962 the state could not issue any notice by reason of stay of proceedings granted by the high court on 10.8 1961 and that when the supreme court on 28.10.1964 granted interim stay of operation of the high court .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC75Tri(Delhi)
..... 65/89-customs dated 1st march, 1989 is reproduced below: gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue ..... in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from (a) so much of that portion of the duty of customs leviable thereon which is specified in the ..... provide for the better administration of the temple properties, it was absolutely essential to constitute a proper board to look after the said administration, and so, all that section 3 does is to enable the board to take care of the temple properties and in that sense, it provides that the board shall be entitled to claim ..... in 1978 elt j 375 : ecr c 334 sc and laid emphasis on para no.6 where the hon'ble supreme court had held that the rule making authority has not been vested with the power under the central excises and salt act to make rules with retrospective effect. ..... state of karnataka and anr ..... karnataka .....
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