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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat delhi Year: 1983 Page 1 of about 312 results (0.170 seconds)

Jul 01 1983 (TRI)

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-01-1983

Reported in : (1990)LC725Tri(Delhi)

..... (air 1967 sc 1864). this was with reference to article 311 of the constitution.68. 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 ..... other way of amending, expanding or adding to the expression 'collector' is to provide for a definition of the word 'collector' on the lines of section 2(8) of the customs act, 1962 which reads as : - 104. in the absence of such a statutory definition, it would not be proper to enlarge the expression 'collector' for the purposes of the ..... in clause (a) of the said section." 108. attention of the bench was also drawn to section 152 of the customs act, 1962 which is analogous to section 37-a of the central excises and salt act, 1944. under section 152 of the customs act, the central government by a notification can direct that any powers exercisable by the board shall be exercisable also by a ..... 2 and 37 of the central excises and salt act, 1944.123. section 6 of the act provides for certain operations to be subject to a licence granted under the act.124. section 12 of the act refers to application of the provisions of the customs act, 1962 to the central excise duties.125. section 37 of the act provides for central government to make rules to carry .....

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May 13 1983 (TRI)

Laboratories Vifor (India) Vs. the Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-13-1983

Reported in : (1983)LC977DTri(Delhi)

..... for claiming refund of this amount collected without authority of law as countervailing duty, limitation under section 27(1) of the customs act, 1962 (hereinafter called act) would be applicable.2. the tribunal in a series of orders has taken the view that acting under the customs act, 1962, as it does, it has no authority to relax the limitation laid down in section 27(1) of the ..... payment made under mistake of law could order the same in disregard of limitation provided by the special act (in the present case section 27(1) of the customs act, 1962).interpreting section 40 of the sea customs act, 1878 which was, analoguous to the present section 27 of the act, held that the section did not apply to a claim for refund of an excess amount ..... on a like article (though even in this respect the method of valuation is different) does not change its essential character as a customs duty. its levy, refund, etc., are their fore squarely covered by the provisions of the customs act, 1962, the relevant provision in the present context being section 27.8. the very same issue has been raised earlier more than once ..... we would observe that the madras rubber factory decision, which supports the view that the limitation under section 27 customs act is applicable, (a) is more recent than the patel india decision, and (b) is with reference to the applicability of section 27 customs act, 1962 (which is in issue here), whereas the patel india decision was with reference to section 40 of the sea .....

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Dec 23 1983 (TRI)

Premier Tyres Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-23-1983

Reported in : (1984)(16)ELT419TriDel

..... pass any order, in view of the foregoing, would not be available in the case.29. apart from the above, section 27 (3) of the customs act, 1962 provides for refund of amount to a person without his making any claim in that behalf if such refund becomes due as a result of any order passed ..... appellant or refund should be limited to the amount which would have been admissible under the item or heading originally claimed.8. section 27(1) of the customs act, 1962 prescribed a time-limit for making claim of refund. admittedly, the appellants made an application claiming refund in which they claimed classification under item 87 of the ..... the purpose of giving relief to the assessee if on the date such amendment is made, it is barred by limitation under section 27(1) of the customs act, 1962.the understanding seems to be that the amendment will take effect from the date it is made and not from the time the claim was originally made. sh ..... by the lower authorities under item 15a of the central excise tariff, this calls for no interference and is upheld.36. section 27 of the customs act, 1962 provides that any person claiming refund of any duty paid by him may make an application for refund of such duty to the asstt. collector of ..... e.l.t. 361 (cegat), the tribunal held that new plea taken at the appellate stage was hit by limitation under section 27 of the customs act, 1962. from a reading of the order, it is noticed that new plea was not allowed to be raised on the ground of limitation. the order .....

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Jan 31 1983 (TRI)

Associated Capsules Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-31-1983

Reported in : (1983)LC439DTri(Delhi)

..... india where the government have ordered refund of amount collected without authority of law even though application for refund was made beyond the time fixed under section 27 of the customs act, 1962. in this connection, it is sufficient to say that while it might be open to government to refund an amount collected without authority of law in disregard of limitation under ..... the central government, this tribunal was set up on 11-10-1982, in consequence of amendment made in the customs act, 1962 by the finance act, 1980 (no. 2 of 1980) providing for setting up of the appellate tribunal. the tribunal had also made the customs, excise & gold (control) appellate tribunal (procedure) rules, 1982, in exercise of the powers conferred by sub-section (6) of ..... . 538, (photostat copy of the judgment filed).17. shri iyer, senior departmental representative, on behalf of the respondent, submitted that the tribunal is an authority created by the customs act, 1962 and is bound by the limitation set-out in section 27 of the act. reliance for this argument has been placed on prem raj & ganpat raj & company (p) ltd. v. assistant collector of ..... 1. appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. 2 of 1980), which stands transferred under the provisions of section 131-b ibid to the appellate tribunal to be disposed of by the tribunal as if it .....

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Feb 03 1983 (TRI)

Laj Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-03-1983

Reported in : (1983)LC524DTri(Delhi)

..... s. laj enterprises, gurgaon before the central government under the provisions of section 131 of the customs act, 1962 was transferred to the tribunal by virtue of provisions of section 131-b(2) of the customs act, 1962, as if it were an appeal filed before the tribunal, and is being disposed of as ..... therefore, it is permissible to look at the cccn (btn) explanatory notes to interpret the entries in the first schedule to the customs tariff act and take their assistance so long as the conclusion is not in conflict with the express words used in the said first schedule. ..... conclusion tha the classification determined by the lower authorities of the subject goods, as falling under tariff entry 90.17/18 of the customs tariff:- 6. we have given very careful thought to these respective contentions and have gone through the relevant literature, and also perused ..... and understanding the ccc nomenclature on which pattern the indian customs tariff nomenclature is based with some adaptations. the statement of objects and reasons attached to the customs tariff bill, 1974, which was enacted as the customs tariff act, 1975 was that in the first schedule to the bill ..... on this reasoning also i agree with the conclusion reached by my learned colleagues on the bench that the appropriate classification for the impugned goods is under heading no. 90.25 of the customs .....

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Jul 29 1983 (TRI)

K.S. Diesels Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-29-1983

Reported in : (1983)LC1383DTri(Delhi)

..... goods by instalment. he, therefore, passed the following order :- "i, therefore, order that the demand notice already issued in terms of section 72 of the customs act, 1962 be enforced." it is to be noted that the date of .this order is shown as 24-9-82.against the entry "date of issue" no ..... 172/83 b204/ 3-5-76 3. in this case the appellants had warehoused three consignments of machinery parts after executing bonds under section 59 of the customs act, 1962. in respect of one consignment, under bond no. b204/3-5-76, the warehousing period was shown as three years. in respect of the other ..... again, the order ends by saying "i, therefore, order that the demand notice already issued in terms of section 72 of the customs act, 1962, be enforced". this is clearly an order or decision of the collector relating to the exercise of a statutory power under section 72 of the ..... tribunal against the collector's order dated 24-9-82. shri gagrat fairly admitted that, in view of the recent amendments to section 61, customs act, through the finance act, 1983, the maximum period for which non-consumable stores could ordinarily remain warehoused was only one year, which could be extended by the collector ..... 72 was to be by the "proper officer", who was normally the assistant collector, shri gagrat pointed out that under section 5(2) of the customs act, the collector could exercise the powers of an officer subordinate to him. shri gagrat further submitted that in the collector's order there was a reference .....

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Feb 11 1983 (TRI)

Indian Cables Co Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-11-1983

Reported in : (1983)(12)ELT558TriDel

..... and circumstances of the instant case, we have no hesitation to upheld the contention of the revenue that the claims for refund are all barred under section 27 of the customs act, 1962, having been preferred much after the expiry of the period of limitation prescribed therein and payment having been made without protest.25. the second question, in the premises, does ..... the observation in a.i.r. 1957 patna 112 to the effect that payment under protest was immaterial was not made in the context of section 27 of the customs act, 1962, which specifically speaks of protest and excludes the applicability of the bar of limitation contained therein only if payment was made under protest.the said observation cannot avail the ..... decision of the authorities constituted under the statute and in accordance with the provisions thereof.12. indeed, the appellant had availed himself in these proceedings of the provision in the customs act, 1962, enabling refund (section 27) but yet he contends that the limitation prescribed therein is not applicable, notwithstanding his payment of the duty assessed without protest, on the grounds that ..... either an action without jurisdiction or in excess of jurisdiction when it may be that it could be determined either wrongly or rightly.11. looking at the scheme of the customs act, 1962, it would appear that- (a) special forums have been created and the procedure prescribed for the adjudication of rights and liabilities thereunder ; (b) refund of duty collected on .....

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Nov 25 1983 (TRI)

Bayer (India) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-25-1983

Reported in : (1984)(16)ELT375TriDel

..... of india on or about 22-11-1975, and the said consignment was also deposited in the private bonded warehouse at thane under the provisions of section 60 of the customs act, 1962.3. as per the averments made by the appellants, both these chemicals imported were meant for the manufacture of insecticides/pesticides and were dutiable at the time of their import ..... moment a ship enters the territorial waters of india. it will be seen that there is no definition of territorial waters of india in the customs act, 1962. however, under the territorial waters continental shelf act no. 80 of 1976 section 2 defines the limit in relation to territorial waters, the continental shelf...to mean the limit of such waters, shelf ... section 3(2 ..... " and that the taxing event is "import" or bringing of the goods within the customs barrier, that customs duty under the customs act, 1962 is charged on the goods imported into the country and that section 12 of the customs act is the charging section. he cited air 1963 s.c. 1760, 1962 blr 466, air 1965 s.c. 1972 and air 1964 madras 504 in support of ..... )(b) are clear and unambiguous. the analogy from the cases of income tax under the income tax act could have been drawn only when there would not have been any relevant provision under the customs act. a perusal of sections 12, 14 and 15 of the customs act, 1962 shows that they govern dutiable goods, valuation of the goods for the purpose of assessment and date .....

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Jan 31 1983 (TRI)

Mr. Meier Heinz Albert Vs. Additional Collector (Air

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-31-1983

Reported in : (1983)(12)ELT636TriDel

..... endorsement "left without address" and subsequent thereto, the notice was exhibited on the notice board at delhi airport in terms of section 153 of the customs act, 1962, for which no reply was received within the stipulated period. mr. witschi kurt in his reply dated 27-9-82 is stated to have ..... import.2. the contention of the department is that the said swiss national made a statement on 22-5-82 under section 108 of the customs act, 1962 and admitted the recovery of the goods aforesaid and inter alia stated that the visit of his was the second one subsequent to his previous ..... the three persons were also separately prosecuted for the commission of offence punishable under sections 132 and 133(1)(a) of the customs act, 1962 and section 5 of imports and exports (control) act, 1947. in the said prosecution proceedings, the additional chief metropolitan magistrate, new delhi had convicted mr. albert and mr.witschi ..... on 22-5-82 as well as the containers and packages for sealing the said goods under section 111(d) and 11 !(l) of the customs act as well as section 118. in addition to the aforesaid confiscation, the additional collector also imposed by his order a personal penalty of rs. 25 ..... for any laudable purpose had gone away lightly with his illgotten money, merely because he was fortunate to have escaped the vigilant eye of the customs authorities on the earlier two occasions when he has stated to hatye visited delhi and has carried on his activities in collaboration with mr. saleem .....

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Feb 07 1983 (TRI)

Oswal Woollen Mills Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-07-1983

Reported in : (1983)LC347DTri(Delhi)

..... also be produced by the persons from whom the goods were recovered to establish valid import. he accordingly confiscated the goods under section 1ll (d) of the customs act, 1962 but permitted redemption on payment of a fine of rs. 4000 and also imposed a penalty of rs. 1000 on the appellant under section 112.3. the ..... 1. this is a revision application transferred to the tribunal for disposal under the provisions of section 131b (2) of the customs act, 1962.2. the facts of the case are that at about 23-30 hrs. on 9-11-72, the cenlral excise staff at ludhiana ..... because the party named the importer from whom the goods were purchased, the importer indicated the import licence and bill of entry and the bombay and ludhiana customs authorities verified the transactions. in that case, there is no mention of there being any objection to sale of goods imported under the licence, which has ..... was held that 'rag' had not been defined in the import policy and its meaning in commercial parlance had to be adopted. the central board of excise & customs had allowed appeals in similar cases, vide its orders nos. 1-66 of 1981, no. 1184/80 and no. 1105/6 of 1980.in another case, ..... restriction or prohibition of transport of goods at night and the goods were validly imported. there is no evidence that the goods were sold in violation of customs law or that they were being transported to an undisclosed destination, as observed by the appellate collector. besides, only 18 boras were seized from the carts .....

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