Court : Chennai
Reported in : 1988(36)ELT272(Mad)
..... follows :- exemptions to articles imported for manufacture of newsprint and printing and writing paper. - 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 articles, falling under heading no. 84.66 of the first ..... follows :- 'effective rates of auxiliary duty at 20 per cent on certain specified goods. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill 1983, which clause has, by virtue of the declaration made in the said bill under the provisional ..... from auxiliary duty on 19 items on which duty is bound under the gatt. - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration, made in the said bill under the ..... this behalf.provided these are imported (where inone or more than one consignment)against one or more specificcontracts which have been registeredwith the appropriate customs housein the manner prescribed byregulations which the central boardof excise and customs may make undersection 157 of the customs act, 1962(52 of 1962), and such contract ofcontracts has or have been registeredbefore any order is made by the properofficer of .....Tag this Judgment!
Court : Guwahati
..... of law on the face of it in rejecting the appeal immediately after reject- - ing the prayer made under the proviso to sub-section (1) of section 129 of the customs. act, 1962. the impugned orders of the appellate authority and of the revisional authority are therefore quashed.12. the appellantpetitioner is allowed one month's time from today to deposit the penalty ..... the revisional authority has observed that the appellate authority is fully competent to reject the appeal for noncompliance with the revisions of sub-ection (1) of section 129 of the customs act, 1962. then it has observed that it would serve no purpose to keep the appeal pending indefinitely.10. it is correct that the appellate authority is competent to reject the appeal ..... . we have heard the learned counsel of. both the parties. the point that arises for consideration is whether an appeal under section 128 read with section 129 of the customs act, 1962 is at all entertainablc without deposit of the penalty levied and if entertainable whether the appeal may be heard without deposit of the penalty levied ?4. sections 128 and 129 ..... prayer before the appellate collector, however, rejected that prayer and at the same time rejected the appeal itself for non-compliance with the provisions of section 129(1) of the customs act, 1962. a revision application was filed against this order before the government of india and that application was also rejected. hence this writ petition against the aforesaid two impugned orders.3 .....Tag this Judgment!
Court : Guwahati
..... person from whose possession they were seized.3. admittedly no notice was served on the petitioner within six months from the date of seizure under section 110(2) of the customs act, 1962. the seizure had taken place on 24-12-1993 whereas the show cause notice to the petitioner was issued on 13-9-1994 beyond the period of 6 months. the ..... 110(2) of the customs act, 1962 it is provided - where any goods are seized under sub-section (1) and no notice thereof is given under clause (a) of section 124 within six months of seizure of ..... the said order of seizure.2. the only ground raised by the petitioner before this court is that no show-cause notice as required under section 110(2) of the customs act, 1962 was issued to him within the statutory period of 6 months, as such the said seizure is bad and illegal and the goods seized should forthwith be released. under section ..... . saraf, j.1. this is an application filed by one biplab rakshit challenging the seizure of the articles at the agartala airport by the customs authorities on the ground of illegal import under section 7(c) of the customs act, 1962 and in violation of section 11, 11c and 11 ibid read with import control order no. 17/55, dated 7-12-1955 and .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2000SC728; 2000(1)ALD(Cri)475; 2000(67)ECC592; 2000LC744(SC); 2000(116)ELT3(SC); JT2000(1)SC313; 2000(1)SCALE228; (2000)2SCC75; 1SCR327
..... or in more than one consignment) against one or more specific contracts which have been registered with the appropriate custom house in the manner prescribed by regulations which the central board of excise and customs may make under section 157 of the customs act, 1962 and such contract or contracts has or have been so registered before any order is made by the proper officer ..... the benefit of the exemption notification no. 62/83, dated 1-3-83 issued by the government of india in exercise of the powers under section 25(1) of the customs act, 1962? the question arises in the following circumstances.3. the appellant imported certain items of machinery pursuant to a specific contract registered with the ..... of customs permitting the clearance for home consumption or deposit in a warehouse of items, components or raw materials. notification ..... customs authorities for import of machinery falling under item 84.66 of the customs tariff act, 1975. the appellant has admittedly enjoyed the concession pursuant to that registered contract in the matter of payment of basic customs duty as well as additional duty. the appellant after having enjoyed that benefit .....Tag this Judgment!
Court : Delhi
Reported in : 33(1987)DLT133; 1987(32)ELT297(Del)
..... permit in support of the legal importation of the gold tablets, the same were seized by the customs officers on the reasonable beliefs that the same were smuggled and were liable to confiscation under the provisions of customs act, 1962 read with foreign exchange regulation act, 1963. 3. in his statement made on the same day, the petitioner admitted the recovery ..... datta and miss denaz bhesania of the words '..... in orderin their statements u/s 108 of the to avoid customs check atcustoms act, 1962 'disclosed that the calcutta airport.....'onsaid passenger (detenu) .... in order the contrary, miss denazto avoid customs check at calcutta bhensania in her statementairport, request for help from miss says that mr. bhowmick,denaz bhesania to ..... and regulations. the statements of other connected witness were also recorded before the proposal for taking action under the cofeposa act was initiated. 4. the petitioner was arrested u/s 104 of the customs act on 7-8-1986 and produced before the learned chief judicial magistrate, barasat. his bail application on the next day was rejected by the ..... send his (detenu) supdt. of customs told herto bombay as an in-transit passenger.' that the detenu 'should not(emphasis provided) .....Tag this Judgment!
Court : Delhi
Reported in : 1981(8)ELT632(Del)
..... said components were required for being fitted into the machine being manufactured by the petitioner, with the permission of the assistant collector of customs, the said components were transferred in bond under section 67 of the customs act, 1962 to be warehoused at petitioner's factory at pune. as and when each consignment was permitted to be transferred in bond, the assistant ..... collector of customs, bond department, sent instructions to the excise authorities stipulating the classification and duty liability in respect of the goods covered by each ..... the classification in law and so cannot be said to be operative retrospectively. further the central government assumed that there was provisional assessment in accordance with section 18 of the customs act. the central government was aware that section 28 could not be invoked if the clearance was after provisional assessment. it, however, failed to observe that the impugned demand ..... respect of parts and components which were warehoused prior to february 22, 1972. by a notice dated december 5, 1972, purported to have been issued under section 28 of the customs act, issued by the bond officer (inspector of central excise) a demand for rs. 3,74,144,18 was made on the petitioner contending, inter alia, that the petitioners .....Tag this Judgment!
Court : Chennai
Reported in : 1999(113)ELT413(Mad)
..... year 1982 which was thereafter, transferred to the customs, excise, gold (control) tribunal (south region) at madras under section 131(b) of the act for disposal as if an appeal to the tribunal. after giving an hearing to ..... raju, j.1. the above reference has been made under section 130(1) of the customs act, 1962 at the instance of the applicant for adjudication and determination of the following questions of law : 1. whether the appellate tribunal is not bound by the finding arrived at by ..... under section 135(1)(b)(iii) of the customs act before the chief metropolitan magistrate, egmore, madras in g.c. no. 16802/74 wherein the accused/appellants were acquitted on the ground of benefit of doubt. the applicants thereafter, filed a revision application to the government of india under section 131 of the customs act, 1962 as it stood prior to the amendment in the ..... were again examined. after completion of the investigation, show cause notices were issued to the applicants resulting in the passing of an order of penalty under section 112 of the customs act against the appellant company and its director thiru rekhi, besides its madras branch manager and its assistant by the adjudicating authority which was latter confirmed by the central board of .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1979Bom130; (1978)80BOMLR250
..... had occasion to deal with the precise implication of the definition of the expression 'prohibited goods' to be found in section 2(33) of the customs act, 1962. the relevant statutory provisions of the customs act, 1962, the exports and imports (control) act, 1947, and of the imports (control) order, 1955, are set out by the supreme court in paragraphs 4 to 9 of the report of ..... one of the exemptions available for clearance of one dog, a pet animal and birds, and it was urged that the expression 'prohibition' occurring in section 111(d) of the customs act, 1962, must be considered as a total prohibition and such expression would not bring within its fold the restriction imposed by clause 3 of the imports (control) order 1955. after setting ..... talks of importation of goods which are for the time being prohibited or restricted by or under chapter iv of the sea customs act, 1878 whereas the customs act 1962, with which we are concerned, talks of prohibition imposed by or under the customs act or any other law for the time being in force. 15. before dealing with the authorities cited at the bar we ..... mr. rana appearing for the original petitioners, we may briefly indicate the statutory provisions under which action of confiscation and imposition of penalty was taken.10. chapter xiv of the customs act. 1962, deals with confiscation of goods and conveyances and imposition of penalties, we are concerned with sub-section (d) of section 111, and the same reads as follows:--'111. the following .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1968Bom433; (1968)70BOMLR231; 1968CriLJ1617
..... patel, j.1. these three revision applications arise out of the complaints made by the customs authorities against the respective accused regarding offences under the customs act, 1962, (hereinafter referred to as 'the act of 1962). in criminal revision application no. 368 of 1967, the offence is alleged to have taken place on march 1, 1966 on which date five hundred tolas of gold were seized ..... police officer keeps a person in the lock-up, he has sole charge of the prisoner and he has opportunity of extracting a confession. neither the sea customs act, 1878, nor the act of 1962 provides the customs officers with a lock-up under their control. their actions are open to view as those of any other officer in his office and they cannot, therefore ..... we say inconveniences-inconveniences both to the citizen and to the department. the powers of search, seizure and arrest are contained in chapter 13 of the act of 1962.12. section 100 of the act of 1962 is practically similar to s. 169 of the sea customs act, 1878, except for the fact that the field of its application is wider. section 169 of the old ..... from the accused pukhraj shah. immediately after detention a summons was served upon him under s. 108 of the act of 1962 and the .....Tag this Judgment!
Court : Mumbai
Reported in : 1992(59)ELT382(Bom)
..... imported article belongs can constitute a measure for calculating additional duty under the customs act. 9. the above sections of the customs act, 1962 read with sections of the customs tariff act, 1975 broadly, therefore, indicate that the customs act, 1962 read with customs tariff act, 1975 constitutes a complete code in respect of the levy of customs duty both basic as well as additional and that the exemption which the ..... no. 35/81-c.e., dated 1st march 1981 by the petitioner and therefore, the petitioner herein cannot get benefit of exemption in respect of the additional duty under the customs act, 1962. 18. in the circumstances, writ petition stands dismissed. rule is discharged with costs. 19. at the time of the admission of the petition, the petitioner had given ..... 1981. 6. before going into the above contention, a broad conceptual clarification based on the various provisions of the customs act of 1962 is required to be made. 7. the customs act, 1962 is an act to consolidate and amend the law relating to the customs. section 2(14) defines the expression 'dutiable goods' to mean any goods which are chargeable to duty and on ..... by the excise authorities on the said scrap and therefore, according to the petitioner, since the scrap is not excisable, no additional duty could have been levied under the customs act, 1962. secondly, it was submitted in the alternative that even assuming that copper scrap is excisable nonetheless in view of the notification no. 35/81-c.e., dated 1st .....Tag this Judgment!