Court : Delhi
Decided on : Nov-30-2009
Reported in : (2010)229CTR(Del)243; 321ITR106(Delhi)
..... was imposed each on shri o.p. khandelwal and shri j.s. anand under section 112(a) of the customs act, 1962 for various acts of omission and commission committed by them.15. on this basis the assessing officer in the reassessment proceedings confronted the appellant with the fact that although ..... value mentioned in page 3 of the cit(a)'s order. it was further ordered that the goods were confiscated under section 111(m) of the customs act, 1962 and these were allowed to be redeemed on payment of fine in lieu of confiscation amounting to rs. 5 lac. penalty of rs. 10 lac ..... the case dri offices found that the good was grossly undervalued and therefore were placed under seizure u/s section 110 of the customs act, 1962. the total value of these consignments estimated at rs. 17,48,969/- by dri offices which was almost confirm by commissioner of ..... bearings consigned to one m/s v.a. enterprises were intercepted at cargo on 4th march, 1993 and were placed under seizure under section 110 of the customs act. said consignment related to the imports made by m/s om prakash khandelwal, 2923, khurd sitaram bazar, delhi. the total value of the consignment was estimated ..... the basis of information received from ddi (inv.) including therewith copy of order of commissioner of customs (air cargo) and he decided that it was a fit case for initiating proceedings under section 148 of the act and acted accordingly.(c) the reasons given by the ao and formation of belief that income of the .....Tag this Judgment!
Court : Delhi
Decided on : Apr-13-2009
Reported in : 159(2009)DLT326
..... .2 the petitioners have towards this end made the following prayers which are common to each of the captioned writ petitions:(i) to strike down section 129(6) of the customs act, 1962, as being arbitrary, illegal and unconstitutional.(ii) consequently, to issue a writ of mandamus, or other writ, order or direction in the nature of mandamus, directing the tribunal to permit ..... act, 2007 w.e.f. 11.05.2007.1.1 the petitioners being aggrieved, have laid a challenge to the said provision, broadly ..... tax appellate tribunal (hereinafter referred to as the 'cestat') to appear, act and/or plead on their demitting office before the very same tribunal. the legislature has sought to debar all such like persons, by insertion of sub-section (6) to section 129 of the customs act, 1962 (hereinafter referred to as the 'custom act'). the said provision was introduced by section 110 of the finance ..... relevant provisions in the course of our judgment.4. since reliefs claimed by the petitioners are pivoted on the challenge laid to the provisions of section 129(6) of the customs act and/or its applicability, for the sake of convenience, it would be relevant to extract the said section in its entirety. 129 appellate tribunal - (i) the central government shall .....Tag this Judgment!
Court : Delhi
Decided on : Sep-16-2009
Reported in : 2009(170)LC233(Delhi); 2010(250)ELT30(Del)
..... to as 'the act')2. we have therefore admitted the appeal and framed the following questions of law:whether non-filing of appeal against the assessed bill ..... filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under section 27 of the customs act, 1962 and which claim will fall under clause (ii) of sub-section (1) of section 27.7. we accordingly set aside the impugned order ..... we proceed to decide the issue, it would be necessary to reproduce the relevant part of the relevant provision, namely, section 27 of the customs act, 1962 which is as under:27. claim for refund of duty.- (1) any person claiming refund of any duty-(i) paid by him in ..... . the customs excise and service tax appellate tribunal (cestat) has passed an order holding that 'in pursuance to an order of assessment' necessarily implies that a payment of duty must be pursuant to an assessment order before a refund in appeal can be asked for under section 27 of the customs act, 1962 (hereinafter referred ..... passed on by him to any other person:provided that where an application for refund has been made before the commencement of the central excise and customs laws (amendment) act, 1991, such application shall be deemed with in accordance with the provisions of sub-section (2).4. if therefore we refer to language of .....Tag this Judgment!
Court : Delhi
Decided on : Oct-30-2009
Reported in : (2009)227CTR(Del)209; 2009STR545; 23STT400; (2010)27VST497(Delhi)
..... to move out of india to a place out side india following well tested meaning of the term 'export' under section 2(18) of the customs act, 1962. such a view is also very clear when object of article 2.1, 2.2.1, 2.2.3, 2.3, 3.1, ..... v. state of punjab : air 1966 punjab 532. suffice it to observe that while disposing of an application under section 129 of the customs act, 1962 the tribunal is obliged to adhere to the question of undue hardship. the order of the tribunal should show if the pleas raised before ..... 3.2.1 subsidiary shall not solicit orders or agreements from outside the territory. in soliciting orders, subsidiary shall only be authorized to inform customers of price, payment, delivery and other terms offered by mo in accordance with information received from mo or its affiliates, as appropriate. unless ..... the principal was not the beneficiary. a service provider acting directly or indirectly through its agent is not the beneficiary of service so provided while providing of service is its contractual obligation under terms of contract with clients/customers. therefore in the present case of the appellant no service ..... act, 1994 mandates conditional right to appeal having regard to securing interest of revenue and undue hardship. undue hardship has not even been pleaded. therefore, the interim order of stay does not warrant interference in exercise of discretionary writ jurisdiction of this court. he referred to the judgment in the case of vijay prakash mehta v. collector of customs .....Tag this Judgment!
Court : Delhi
Decided on : Aug-25-2009
Reported in : 2010(250)ELT15(Del)
..... -post facto licenses nor were they entitled to amend the existing licences after the imports were made. punishment under the customs act, 1962 was independent of and without prejudice to the action under the act/order. thus, as per paragraph 323, provisions of the customs act, 1962 and act operate in their own field and separately, though the two enactment were connected and related. action against violation of ..... penalty can be inflicted under any other enactment. section 127 only clarifies that penalty under the customs act, 1962 does not bar or prohibit infliction of punishment/penalty under any other enactment. therefore, punishment/penalty can be imposed under the customs act, 1962 or any other enactment. penalty under the customs act, 1962 is not a necessary pre-condition or a mandatory condition before penalty can be imposed under ..... any other law for the time being in force. section 4(j) was inserted on 25th january, 1976, i.e., after the customs act, 1962 was enacted.16. in the present case, no punishment or penalty has been imposed under the customs act, 1962 and, therefore, the plea of double punishment or jeopardy has not been rightly raised by the petitioner. however, it may be suffice .....Tag this Judgment!
Court : Delhi
Decided on : Mar-13-2009
Reported in : 2009(243)ELT672(Del)
..... not covered by the show cause notice no. 23/60/2005 - dzu/pt. dated 17-11-2005, hence the same are released in terms of section 110(2) of the customs act, 1962.3. on 13th of december, 2005, dri issued the detention certificate to the following effect:to whomsoever it may concernit is to certify that the goods imported by m/s ..... , a w.p(c) 17452- 53/2005 was filed before this court, seeking a direction for provisional release of the goods seized in june 2005, under section 18 of the customs act, 1962. when the writ petition was pending, a show cause notice was issued on 17-11-2005, by the dri to the petitioner. on 09-12-2005, the department of revenue ..... -05-2005, seized on 27-07-2005, for investigation were not covered by the show cause notice. accordingly those goods were released, in terms of section 110(2) of the customs act. the said letter of 9th december, 2005, inter alia reads as follows:subject: release of imported goods seized vide panchnama dated 27-07-2005 in r/o m/s shri ..... :.that the importer-consignee of goods cannot avoid liability to pay demurrage charges and other incidental charges in respect of its goods illegally detained in the customs area of the airport by the customs authorities under the customs act. the said ruling of this court as regards liability for demurrage charges and other incidental charges by the importer-consignee of goods illegally detained in .....Tag this Judgment!
Court : Delhi
Decided on : Mar-03-2009
Reported in : [2009(121)FLR865]; (2009)IVLLJ904Del
..... . hari om gupta, store keeper, guilty of the charges and found that they have rendered themselves liable for penal action under section 112 of the customs act, 1962.21. that as soon as the deponent herein came to know about the various illegalities and bungling committed by some staffs of g.b. pant hospital ..... , one of the director of ibpl has in any way indulged in rendering themselves liable to penal action under section 112 of the customs act, 1962. the collector of customs again vide his order dated 27.7.1994 while dealing with the case of some other persons in paragraph 36 of his order came ..... the suppliers to be sold to private parties. some equipments were purchased at exorbitant prices. it may be relevant to note that action under the customs act, 1962 was initiated and penalties have been imposed on the suppliers, private parties, where some machines were found to be installed and g.b pant hospital ..... to the g.b. pant hospital, its director and 27 other persons. the collector of customs (judicial), new delhi after hearing the parties in exercise of his powers conferred under section 112 of the customs act, 1962 vide its order dated 21.1.1993 directed to release all the seized goods to the g ..... of india had also conducted test check, did not find involvement of dr. m. khalilullah, respondent no. 1 in the irregularities. the collector of customs has also come to the conclusion that there was no evidence to prove mensrea on the part of dr. m. khalilullah and no personal penalty has .....Tag this Judgment!
Court : Delhi
Decided on : Sep-22-2009
Reported in : 172(2009)DLT319
..... no. 64/88-cus dated 1st march, 1988 issued by the central government in exercise of its powers under section 25 of the customs act, 1962 and the eligibility of the petitioners for grant of exemption from payment of customs duty on the import of medical equipments from outside the country. the relevant portion of the notification reads as follows:2. all ..... it be limited only to consultation and advice tendered to be patients. in the absence of any definition of the term treatment either in the exemption notification or the customs act, there is no option but to give the word its ordinary meaning as understood in common parlance......15. the words used in the notification apart, the purpose underlying ..... does not necessarily have to be one imposed by statute. it may be sufficient for the duty to have been imposed by charter, common law, custom or even contract.' (judicial review of administrative act 4th ed. p.540). we share this view. the judicial control over the fast expanding maze of bodies affecting the rights of the people should ..... such other items.medical consumables:materials include all consumables and disposable items used in the operation theatre, cath lab, cine angro film, dsa lab, lithotripsy theatre, etc including catheters, oxygenators, customs pack, cannulae, balloons, stents, pacemakers, valves, gdc and other coils used in dsa lab; endotracheal tubes, electrodes, surgical implants and consumables including sutures, aneurysm clips; ophthalmic consumables including .....Tag this Judgment!
Court : Delhi
Decided on : Oct-30-2009
Reported in : 2010(249)ELT522(Del)
..... goods were of no use to it after the termination of the franchisee agreement, it applied for re-export of the said goods under section 74 of the customs act, 1962 (hereinafter referred to as the 'act') to m/s. atlas opportunities ltd, karlol csonto, c/o. in store media, a.s. mileticova, 4482109, bratislava, slovakia where the goods were purportedly required. letter dated ..... records, see the propriety, legality and validity of the order and quash the same, allow the petitioner to re-export the goods immediately and refund the customs duty in accordance with section 74 of the customs act.c) issue a writ of mandamus ordering the respondents to waive all the govt. charges for the period when the petitioner was unable to re-export ..... by the dri, based on specific information received, it was found that drawback benefit under section 74 of the act was wrongly claimed by the petitioner. report dated 11.6.2007 of dri in this behalf was sent to the commissioner of customs, icd, tuglakabad. based on the said report, the following issues arose:(a) the 'let export order' under section 51 ..... ). it took more than nine months to get such a permission from the rbi. in the meantime, on 18.7.2006, the goods were transmitted to customs warehouse at icd, patparganj after fulfilling the parameters laid down under section 74 of the act. the petitioner also alleges that though its agent informed the petitioner that the goods had been examined by the .....Tag this Judgment!
Court : Delhi
Decided on : Jul-17-2009
Reported in : 95SCL292(Delhi)
..... disclose as to how he had come in possession. section 85 of the gold control act, 1968 and section 112 of the customs act, 1962 makes the possession itself a distinct offence in contradistinction to foreign exchange regulation act which does not prohibit mere possession as distinct from acquisition of foreign exchange. if the ..... by him that he had brought into india a sum of us$ 82,000 in cash for which he had made a declaration at the customs counter of delhi airport vide the currency declaration form no. 006290. a copy of the said declaration form filled by dr. anand in 1991 ..... 82,000 (us dollar eighty two thousand only) in cash for which i made a declaration at the custom counter of delhi airport vide currency declaration form no. 006290 under foreign exchange regulation act, 1973. a photocopy of the currency declaration form is enclosed as annexure 'a'.5. that while bringing ..... grounds that the authorities below did not consider the ramification of the statement of the appellant recorded under section 40 of the foreign exchange regulation act, 1973 where he had categorically deposed, at the first instance, that the foreign currencies seized from him belonged to dr. anand of doha. ..... the adjudicating authority, however, passed an order dated 7th may, 1997 holding the appellant guilty of contravention of section 8(1) of foreign exchange regulation act, 1973 and imposed a penalty of rs. 5.00 lakh on him and ordered confiscation of seized foreign currencies. the indian currency worth rs. .....Tag this Judgment!