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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 2003 Page 1 of about 774 results (0.201 seconds)

Jul 30 2003 (HC)

Krampe Hydraulik (India) and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Jul-30-2003

Reported in : 2003VIAD(Delhi)436; 2003(71)DRJ353

..... entry in respect of the said goods had been assessed and the said goods had been cleared in terms of the provisions of section 47 of the customs act, 1962?2. to examine the questions in the perspective of the petitioners' case, a brief resume of the facts would be necessary.3. the petitioner no ..... examination carried out on 3.11.1976 itself amounted to a seizure of the said goods as contemplated under section 110 of the customs act, 1962 (hereinafter referred to as the said act). on 11.11.1977 a formal seizure memo was drawn up and the said goods were physically seized and taken possession of by ..... customs act 1962 on 7.5.1977 was not bad in law in view of the provisions of section 110 of the customs act, 1962?(iii) whether, in any event, the petitioners' goods could at all be confiscated or penalties be ..... whether detention of the petitioners' goods on 3.11.1976 amounted to seizure within the meaning of section 110(1) of the customs act, 1962?(ii) if the answer to question (i) above is in the affirmative, whether the show cause notice which was issued under section 124 of the ..... that once the bill of entry was assessed and goods were cleared for home consumption under section 47 of the said act and the same had left the control of the customs authorities, the customs authorities had no jurisdiction as regards the confiscation of the said goods. mr. rawal relied on several decisions of high .....

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Jan 07 2003 (HC)

Mount Shivalik Breweries Ltd. Vs. Union of India (Uoi)

Court : Delhi

Decided on : Jan-07-2003

Reported in : 2003IIAD(Delhi)228; 103(2003)DLT78; 2004(72)DRJ789; 2003(157)ELT9(Del)

..... . a fire broke out in the port trust premises on 24.9.75 and the goods were partially damaged and destroyed goods as laid down under section 22 of the customs act, 1962 was not followed by the petitioners. as there was no total destruction of the goods, remission of duty as laid down under section 23 of ..... customs act, 1962 is also not admissible.'6. the petitioner being still aggrieved has filed the present petition. 7. in the affidavit in opposition filed on behalf of the respondents, claim of the ..... the appellate collector of customs, bombay, but without success. the appellate collector was of the view that for grant of relief ..... hops, totally destroyed in fire. the assistant collector of customs, however, by his order dated 23 august 1976 rejected the total claim of the petitioner on the ground that marine survey was not carried out under the customs supervision and no action had been taken under section 22(3) of the customs act, 1962 (for short `the act'). feeling aggrieved, the petitioner preferred an appeal before .....

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Jul 31 2003 (HC)

Siddharth Intercontinental Hotels (i) Ltd. Vs. Collector of Customs an ...

Court : Delhi

Decided on : Jul-31-2003

Reported in : 2004IAD(Delhi)122; 108(2003)DLT31; 2004(91)ECC245; 2004(166)ELT160(Del)

..... amount should compensate the former. on these principles, the court allowed the petitioner interest @ 12% per annum on the principle amount refunded.5. it is to be noted that the customs act, 1962 has been amended and w.e.f. 26.05.1995, inter alia, section 27a was inserted which specifically provided for interest on delayed refunds. it is clear that even prior ..... placed reliance on three decisions of various high courts in support of this plea. he firstly relied upon the decision in the case of calcutta paper mills manufacturing co. v. customs, excise and gold (control) & ors. , reported in 1986 (25) elt (calcutta) 939. in that case in paragraph 17, it was observed as under:-'it is not disputed that the petitioner ..... whereby the refund claim was found to be time barred. the collector appeals, in appeal preferred against the order in original, upheld the order of the asstt. collector. however, the customs, excise and gold (control) appellate tribunal, new delhi by a judgment and/or order dated 08.04.1992 allowed the appeal of the petitioner and set aside the impugned order ..... refunded to it in 1994.2. the petitioner imported kitchen equipment. it so happened that the imported goods were lost while in the possession of the customs authorities. later on, after about four months, the goods were traced out but were found to be in a damaged condition. as such, the petitioner paid duty under under protest. .....

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May 01 2003 (HC)

Chawla Enterprises Ltd. Vs. Commissioner of Customs and ors.

Court : Delhi

Decided on : May-01-2003

Reported in : 2004(72)DRJ768; 2004(93)ECC175; 2004(175)ELT61(Del)

..... in this writ petition is to the final order dated 7 august 2002 passed by the customs and central excise settlement commission (for short the `commission') under section 127c(7) of the customs act, 1962, (for short the 'act').3. the petitioner, a company incorporated under the companies act, 1956 is engaged in the manufacture of wall clocks, table clocks and quartz movements for ..... clocks. for the manufacture of the said goods, falling under chapter 91 of the central excise tariff act, 1985, the petitioner has been importing from ..... of mis-classification or otherwise of goods.19. the term 'case' has been defined in clause (a) of section 127a of the act, to mean any proceeding under the act for the levy, assessment and collection of customs duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pending before ..... not covered by the application, but referred to in the report of the commissioner of customs or the commissioner (investigation)', in accordance with the provisions of the act. in other words, the commission is not only required to act in accordance with the provisions of the act, its jurisdiction is also confined to the matters covered by the application before it. the .....

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Aug 06 2003 (HC)

Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Decided on : Aug-06-2003

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

..... to the government of india, ministry of finance, department of revenue, hereinafter referred to as the 'reversionary authority', in petitioner's revision petition filed under section 129-dd of the customs act, 1962, is under challenge in this writ petition. by the impugned order, the reversionary authority has declined to interfere with the order passed by the assistant commissioner of ..... customs (ftt), new delhi, imposing a penalty of rs.2,07,840/- under section 35a(1) {clarified in the impugned order as section 38(3)} of the finance act, 1979 (as amended){for short the act} read with rule 4 of the foreign travel tax rules, 1979 (as amended ..... the reply submitted by the petitioner and after affording an opportunity of personal hearing, the assistant commissioner imposed the affronted penalties and interest. petitioner's appeal to the commissioner of customs (appeals) against the said order was unsuccessful. feeling aggrieved, the petitioner carried the matter to the central government by preferring a revision petition. as noted above, the reversionary authority ..... in his lordship's partly dissenting opinion in union of india & ors. vs . ganesh das bhojraj : [2000]244itr691(sc) :'actus non facit reum, nisi means sit read (the intent and act must both concur to constitute the crime). the general rule is that there must be the mind at fault before there can be a crime. whether or not means read .....

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Aug 01 2003 (HC)

Shri Anirudh Singh Katoch Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Aug-01-2003

Reported in : 2003VAD(Delhi)337; 105(2003)DLT887; 2003(89)ECC834

..... on the other hand, in the counter affidavit is that provisions enumerated in the arms act, 1959, rules made there under and the baggage rules, 1998 framed under section 79 of the customs act, 1962 regulating the import of firearms are not exhaustive but are supplemental to other applicable laws. it ..... of the respondents to permit import of one firearm only. it may be noted that baggage rules are framed under section 79 of the customs act. likewise, exim policy is also statutory. they prohibit import of firearms. it would be a moot question as to whether by such ..... is stated that import of firearms is also governed by the export and import policy (exim policy) as laid down by the director general of foreign trade (dgft), ministry of commerce. moreover under sections 3 and 5 of the foreign trade (development and regulation) act ..... the indian government. however, on arrival at the indira gandhi international airport with his baggage and firearms, he was told by the custom officials that he was permitted only one firearm under transfer of residence rules and he had to obtain firearms import license for the other ..... clearance of the firearm. such endorsement shall continue to be made by the customs authorities at the time of clearance of the firearm in question.'11. no doubt as per the provisions of arms act, a person can have licenses up to three firearms and he can bring .....

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Feb 24 2003 (HC)

Satwinder Singh S/O Balbir Singh Vs. Union of India (Uoi) Through Its ...

Court : Delhi

Decided on : Feb-24-2003

Reported in : 105(2003)DLT177; 2003(69)DRJ358; 2003(90)ECC100; 2003(2)JCC1249

..... . his baggage was, however, diverted for x-ray check, which showed an image of concealment of high density metal. upon service of notice under section 102 of the customs act, 1962 (for short the act), the baggage of the petitioner was examined. on suspicion, the cover of the microwave oven was opened. a white coloured metal case was found riveted in the left side ..... the said representation into english language and also for furnishing the comments vide letter dated 02.09.2002. the comments and english translation of the representation were received from the customs department on 06.09.2002 at 6.00 pm through fax. 7th & 8th september 2002 were holidays on account of saturday and sunday respectively. on 09.09.2002 the file ..... . in support of the proposition that the likelihood of the petitioner in indulging in smuggling activities is effectively foreclosed by the retention of his passport by the customs authorities and, thereforee, the conclusion that despite the absence of passport he would continue his activities is based on no material, learned counsel has placed strong reliance on the decision ..... activities in future and, thereforee, the satisfaction of the detaining authority that the petitioner is likely to indulge in smuggling activities, in spite of retention of his passport by the customs authorities, was a speculative conclusion, which shows non-application of mind on his part. on this ground also, it is urged that the impugned detention is liable to be quashed .....

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Feb 28 2003 (HC)

Mukta Sons Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Feb-28-2003

Reported in : 2003IIAD(Delhi)645; 103(2003)DLT508; [2003]43SCL616(Delhi)

..... than two and not more than eight other members to be appointed by the central government.'15. section 129 of the customs act, 1962 provides for the constitution of the appellate tribunal which is the following words:'129: appellate tribunal- (1) the central government shall ..... an export order shall pertain to a single buyer overseas. this export was allowed by air freight and foreign post office through the customs house at bombay, calcutta, madras, delhi, jaipur, bangalore and kochi as mentioned in para 152 (7).3. it is the case ..... of rs.2,70,000/- was also furnished for difference between domestic and international price of gold and other government duties/levies and customs duty livable on that quantity which is not exported. clause 152 (1) of the hand book of procedures- volume-1 states ..... constitute an appellate tribunal to be called the customs, excise and gold (control) appellate tribunal consisting of as many judicial and technical numbers as it thinks fit to exercise the ..... to function as appellate authority against the orders passed by the adjudicating authorities authorised by the central government under section 13 of the said act and specified in column 2 of the said table. table ------------------------------------------------------------------------------ s. no. designation of adjudicating ------------------------------------------------------------------------------ 1. controller of imports & .....

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Apr 01 2003 (HC)

Sadhana JaIn Vs. P. Sudhir

Court : Delhi

Decided on : Apr-01-2003

Reported in : 2004(76)DRJ15; 2004(173)ELT231(Del)

..... is under section 482, cr.p.c. the petitioner seeks quashing of the proceedings in a complaint under sections 132 and 135(2)(a) of the customs act, 1962 (for short the 'act') against her instituted by the director pf revenue intelligence.2. briefly narrated, the facts leading to this case are that on 28.8.1998, complainant ..... article 20(2) of the constitution of india. so their findings neither operate as a bar to prosecution under sections 132 and 135(1)(a) of the customs act nor for the same reason it can operate as an issue estopple in a criminal case. there is no dispute with this preposition of law. the findings ..... company on 30.1.1996 and some imported synthetic linings were seized. the statement of the petitioner and her husband were also recorded under section 108 of the customs act. on further probe it was found that the said company had evaded import duty to the tune of rs. 86,30,691/-. in para 13 of ..... section 482, cr.p.c. for quashing criminal prosecution under sections 132 and 135(1)(a) of the act.5. heard learned counsel for the parties and perused the record.6. section 140 of the customs act which imposes vicarious liability on the directors/office-bearers of the company who were in-charge and responsible for the ..... were not available for the physical confiscation. a penalty of rs. 53,17,605/- was imposed on the company under section 114a of the customs act and further penalty of rs. 10 lac was imposed on the petitioner's husband ajit jain under section 112a of the .....

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Aug 14 2003 (HC)

Ghanshyam Das Suresh Chand Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Aug-14-2003

Reported in : 109(2004)DLT402; 2004(75)DRJ498; 2004(93)ECC104; 2004(165)ELT514(Del)

..... bond already executed on 16.03.1989. 5. this matter can be viewed from another perspective. it is to be noted that section 15 of the customs act, 1962 prescribes the date for determination of rate of duty and tariff valuation on imported goods. section 15(1)(b) clearly specifies that in case the goods ..... wire rod mill, : 1996(83)elt251(sc) . in this decision, the supreme court considered the provisions of sections 59(1) and 61(2) of the customs act, 1962 and after construing the same came to the following conclusions:' the language of section 59(1)(b), as it stood at the relevant time is clear and unambiguous. ..... words, the date of clearance from the warehouse, i.e., 13.07.1991 would, in fact, be the relevant date for computing customs duty. section 68 of the said act provides for the clearance of warehoused goods for home consumption. the present case is one of clearance under section 68 and, thereforee, the date ..... 07.1991. 2. the amount of duty is not in dispute. the only dispute is with respect to the date from which the interest on the custom duty would become payable. the petitioner contends that the date is 05.07.1991 whereas the respondents contend that the date is 16.06.1989 as given ..... 1991 whereunder a demand was raised on the petitioner by the revenue authorities in respect of the custom duty as well as interest payable on the custom duty. it is the contention of the respondents that interest on custom duty was payable by the petitioner for the period 16.06.1989 to 05.07.1991, .....

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