Court : Delhi
Decided on : Oct-19-1982
Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)
..... the levy of duty of customs and additional duty of customs, under the customs act, 1962 (to be called customs act) and the customs tariff act, 1975 (to be called tariff act) respectively. 3. the petitioners import brass scrap. duty means a duty of custom livable under the act vide section 2(15) of the customs act. section 12 of the customs act provides that duty of customs shall be levied at ..... such rate as may be specified in customs tariff act, ..... government has issued the following notification no. 97 dated 25-6-1977 :- 'in exercise of 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 public interest so, to do hereby exempts articles other than copper waste and scrap and unwrought/copper ( ..... statutory rates of duty shown in the first schedule have to be read with exemption notifications issued under the customs act, 1962 giving effect to the temporary duty reductions in respect of particular articles. section 25 of the customs act empowers the central government if it is satisfied that it is necessary in the public interest so to do.....to .....Tag this Judgment!
Court : Delhi
Decided on : Aug-26-1982
Reported in : ILR1982Delhi1008
..... for the purpose of the present problem, proceed on the presumption that the goods have been imported by the petitioner. 12. according to section 15 of the customs act, 1962, which faces no challenge in this petition, the rate of duty is livable at the rate in force on the date on which a bill of entry is ..... of a value far higher than the value of the license, there has been a breach of license and the goods are liable to confiscation under the customs act and import control order. they are subject to adjudication and cannot be permitted to be realised. i do not think this should stand in the way of ..... to pay duty at that rate ad interim before the goods can be cleared. 15. now the next question relates to the value of the goods. the customs act, sections 14 and 15, prescribe the methods of determination of value. the combined effect of these sections is that the value is the price at which the ..... cleared on the condition that the same are kept in a bonded warehouse. it is alleged that the customs did not allow the bonding of goods on a mere bond as required by section 59 of the customs act. at the time of arguments this proposal was repeated by mr. wadhwa so that demurrage may not mount ..... promise express or implied that the duty will be or could be less than what is specified in chapter 73.15 of the schedule i to the customs tariff act. 1975. promissory estoppel must first be a promise that is a proposal accepted by the petitioner - that is willingness to do or abstain from doing anything .....Tag this Judgment!
Court : Delhi
Decided on : Aug-26-1982
Reported in : 1982(10)ELT877(Del)
..... for the purpose of the present problem, proceed on the presumption that the goods have been imported by the petitioner. 12. according to section 15 of the customs act, 1962, which faces no challenge in this petition, the rate of duty is livable at the rate in force on the date which a bill of entry is presented ..... of a value far higher than the value of the license, there has been a breach of license and the goods are liable to confiscation under the customs act and import control order. they are subject to adjudication and cannot be permitted to be realised. i do not think this should stand in the way of ..... to pay duty at that rate ad interim before the goods can be cleared. 14. now, the next question relates to the value of the goods. the customs act, sections 14 and 15, prescribe the methods of determination of value. the combined effect of these sections is that the value is the price at which the ..... cleared on the condition that the same are kept in a bonded warehouse. it is alleged that the customs did not allow the bonding of goods on a mere bond as required by section 59 of the customs act, at the time of arguments this proposal was repeated by mr. wadhwa so that demurrage may not mount ..... promise express or implied that the duty will be or could be less than what is specified in chapter 73.75 of the schedule i to the customs tariff act, 1975. promissory estoppel must first be a promise that is a proposal accepted by the petitioner - that is willingness to do or abstain from doing .....Tag this Judgment!
Court : Delhi
Decided on : Sep-23-1982
Reported in : 1983(12)ELT258(Del)
..... of the utensils in the country. by section 12 of the customs act, 1962 (hereinafter to be called the 1962 act) duty of customs shall be levied at such rates as may be specified under the customs tariff act, 1975 (hereinafter to be called the 1975 act). goods having been received the petitioner presented their bill of entry ..... the price that is paid by the importer and consequently to the amount of duty because duty of customs is chargeable on any goods by reference to their value as per section 14 of customs act 1962. the rate of duty livable under 73.15(2) is ad valorem and uniform namely 300% ..... for all alloy steel and high carbon steel under 73.15(2). the effort to read only goods of prime quality in 73.15(2) is not supportable by any reference to act of ..... be proper exercise of discretion not to entertain the petition unless the parties concerned have exhausted the statutory remedy available to them under the customs act and excise act; (f) barring exceptional and clear cases of excess of jurisdiction of manifest perversity it would be a proper exercise of discretion for the ..... for clearance to the customs authorities. the petitioners claim that they were .....Tag this Judgment!
Court : Delhi
Decided on : Nov-09-1982
Reported in : ILR1983Delhi374
..... the time for a further period of 3 months under the proviso to section 110(2) of the customs act, 1962 (the act). thus time was extended up to 14-11-1967. thereafter the assistant collector of customs issued a show cause notice on 10-11-67. in the show cause notice itself he ordered the ..... no such provision in the old sea customs act of 1878. upon the reasonable belief that certain goods are liable to confiscation, an officer of (he ..... evidence in the possession of '.he seizing officer would be and has to be before the officer adjudicating the confiscation under s. 182 of the sea customs act. no doubt, on the language of s. 178-a the presumption of the goods being smuggled arises only when-the seizure is made by an officer ..... ) of section 110 of the act. the right of restoration of the seized goods is a vested civil right which accrued to the owner of the goods on the expiry of six months. case of charan dass malhotra : (12) section 110(2) was incorporated in the customs act of 1962 for the first time. there was ..... customs has now been empowered to seize such goods from any person. this power of seizure is an extraordinary power. six months time .....Tag this Judgment!
Court : Delhi
Decided on : Aug-24-1982
Reported in : 1982CriLJ2227; 1983(1)Crimes932; 23(1983)DLT5; 1982(10)ELT872(Del)
..... the car to be returned to him. (4) during the proceedings pending in this court a show cause notice dated 24-12-1981 was issued under section 124 of the customs act 1962 to the petitioner asking him to show cause why the seized hashish valued at rs. l,50,000.00 should not be confiscated under section 111 and 115 of the ..... show cause as to why the hashish and the car be not confiscated. a criminal complaint was also filed on 6-2-1981 under section 135 of the customs act 1962 (to be called the act). rana pleaded guilty on 19-2-1981 and was sentenced to 6 months imprisonment. (3) the petitioner has come to this court in the present petition on the ..... ) in the collector of customs and central excise somaljiguda hydrabad v. amruthalakshmi and others : air1975mad43 kailasem, j. (as his lordship then was) speaking for the ..... the confiscation of the goods or imposition of penalty stand on different footing. section 124 of the act does not lay down any period within which the notice required by it has to be given. the period laid down in section 110(2) of the customs act relates only to the seizure of the goods and not the validity of the notice. (7 .....Tag this Judgment!
Court : Delhi
Decided on : Sep-21-1982
Reported in : 23(1983)DLT105; 1983(12)ELT329(Del); ILR1982Delhi621
..... '. he said that the scrutinising appraiser had no authority to make the assessment. then he said that he was not given a hearing. he referred to section 17 of the customs act, 1962 and contended that there has been no examination or test of the imported goods as is incumbent on the authorities. i am not impressed by any of these arguments. the ..... matter has jurisdiction to decide wrong as well as right. (see hari vishnu kamath v. ahmad ishaque - : 1scr1104 . the authorities in this case have acted with jurisdiction. under article 226 this court is not sitting in appeal over the decisions of the customs authorities. the correctness of the conclusion reached by these authorities on the appreciation of several items in the ..... customs tariff is not a matter which falls within the writ jurisdiction of this court unless it is found that authorities have acted in complete disregard of the law. [see girdharilal bansidhar v. union of india - : 1964crilj461 . i, thereforee, reject the contention that the ..... imported goods were 'tractors' and not 'tillers' within the meaning of those terms as used in the customs tariff. 13. counsel for the petitioner then said that the .....Tag this Judgment!
Court : Delhi
Decided on : Sep-02-1982
Reported in : 1983(1)Crimes950; 23(1983)DLT8
..... watches, cameras, tapes etc. were also recovered from the two boxes lying at room no. 12-a, regal hotel, chandni chowk, delhi. these goods were seized by customs officers under the customs act, 1962. the brief case from which curreacies, as mentioned above, were seized also contained documents including loose sheets, notebooks and diaries as stated in the relevant panchnama. these documents were ..... the documents referred to therein would have to be supplied in compliance with, article 22(5). in the mast recent case of mohd. zakir v.delhi administration and others, air 1962 sc 696(9), th6 supreme court relying on its earlier decisions opined : 'it is the constitutional mandate which requires the detaining authority to give the documents relied on or referred ..... that the live link has snapped and no detention is necessary to prevent the prejudicial activity. the object of the detention, as stated, is to prevent the petitioner from acting in a manner prejudicial to the augmentation of the foreign exchange resources of the country. a certain sense of speed is expected from the authorities in stopping this deleterious activity ..... course, i am convinced that in view of the materials referred to hereinbefore, it is necessary to detain you under the conservation of foreign exchange and prevention of smuggling activities act, 1974 with a view to preventing you from indulging in any activities prejudicial to the augmentation, of the country's foreign exchange resources.' (5) mr. a. k. sen, .....Tag this Judgment!
Court : Delhi
Decided on : Apr-12-1982
Reported in : 1983(12)ELT281(Del)
..... of the government to return the excess duty, if really the said excess duty was not payable by the party under the provisions of the sea customs act and a corresponding legal right in the party to recover it and such a right cannot be defeated on the basis of limitation prescribed in section 40 ..... excess duty is entitled to get a refund of the same and that though the authorities cannot entertain a revision application under section 27 of the customs act, beyond a period of six months from the date of the payment, that will not inhibit the court from granting the necessary relief by way ..... prescribed in section 40. in section 40 of the sea customs act, 1978, a time limit of three months has been prescribed for claiming refund of the excise duty paid by a party. the supreme court construing ..... on the basis that wherever an assessment has been made and excise duty has been collected under the sea customs act, without authority of law, the limitation provided for in section 40 of the act will not apply and that the aggrieved party is entitled to claim refund without reference to the time limit ..... the refund of the duty of excise recovered without authority of law. 6. in 'prem raj and ganpatraj & company (p) ltd. v. assistant collector of customs', : (1977)2mlj302 and the judgment of the division bench in appeal reported in 1978 t l r 1976 and 'durga shankar industries vijayawada v. government of india .....Tag this Judgment!
Court : Delhi
Decided on : Mar-23-1982
Reported in : 1983(14)ELT2142(Del)
..... another item of smuggled gold. in the above circumstances, the collector came to the conclusion that the onus imposed by section 178a of the sea customs act had not been discharged by the petitioner in so far as it related to the four quantities (eight pieces) above specified. he, thereforee, passed ..... an order directing the absolute confiscation of 8 pieces of gold weighing 235-6-4 tolas under section 19 read with section 167 of the sea customs act, 1878 and also imposed a personal penalty of rs. 2000/-. the zinc ballast was also confiscated. the balance of the gold weighing 221 tolas ..... notice proceeded to state that further investigations were carried out which led the department to believe that an offence had been committed under the sea customs act and called upon the petitioner to furnish its explanationn. the petitioner filed a detailed reply on 27-12-1958 challenging the respondents' contention that the ..... conclusion must be based on material. my attention has been drawn to two decisions : rd. shamlal sen private ltd., and others v. additional collector of customs and others, : air1967cal239 and the unreported judgment of the bombay high court in appeal no. 153 of 1975 dated 9-2-1979 : where such ..... points. in the first place it was stated that the plea of the petitioner that the appellant's books having been taken over by the customs immediately after the seizure, the petitioners did not have opportunity to manipulate the entries in the books or to persuade other people to make .....Tag this Judgment!