Court : Delhi
Decided on : May-03-2016
..... 19th august 1996. it was observed inter alia as under: the goods imported and cleared duty free were thus rendered liable for confiscation under the provisions of customs act, 1962 and the customs (preventive) commissionerate created for the purpose of prevention of smuggling and detention of cases or smuggling including commercial frauds is thus (sic) competent to investigate and ..... are being considered to address the matter, it has been decided by the board that henceforth all show cause notices under section 28 of the customs act, 1962 in respect of cases investigated dri/customs preventive formations are required to be issued by jurisdictional commissioners from where imports have taken place. board also desires the field formations to examine ..... the constitutional validity of section 28 (11) of the customs act, 1962 ( act )which was inserted by the customs (amendment and validation) act, 2011 ( validation act, 2011 ) with effect from 16th september 2011. in terms of section 28 (11) of the act, all persons appointed as customs officers under section 4 (1) of the act prior to 6th july 2011 shall be deemed to have ..... passed the following interim order: we notice that sub-section (11) of section 28 of the customs act, 1962 was introduced through the customs (amendment and validation) act, 2011 on 16th september 2011. previously, the provisions of section 28, which were introduced by the finance act, 2011, which came into effect on 1st april 2011, did not contain sub-section (11). .....Tag this Judgment!
Court : Delhi
Decided on : Jul-25-2016
..... 3. the second feature of the panchnama is that it states that the above said goods were detained by the dri officers under section 110 of the customs act, 1962 being relevant to the investigation being conducted by them . the above statement by the two panch witnesses cannot be, as is sought to be contended ..... request. the petitioner also requested to the dri that its letter dated 28th june, 2016 be treated as an application under section 110a of the customs act, 1962 ( act ), for provisionalrelease of the goods in case the goods had been seized. aggrieved by the continued inaction of the respondents, the present petition is ..... by mr agarwala, taken to be an order passed by the proper officer under section 110(1) of the customs act, 1962 ( act ) seizingthe goods in question. in the first place, there is no such order signed by the proper officer in terms of section 110(1) of ..... not suggest that no reasons at all are required to be given for a search undertaken under section 105 of the act. in para 7 the supreme court observed that the customs officer doubtless" has to indicate "broadly the nature of the documents and the goods in regard to which the officer authorized ..... what constituted either a short or a temporary period. according to him, there may be instances where the dri, acting on intelligence, proceeds to intercept the goods with prior intimation to the customs. in response to a specific query as to who would bear the demurrage or the warehouse charges in the event .....Tag this Judgment!
Court : Delhi
Decided on : May-06-2016
..... be accepted for the disputed quantity. alternatively, the disputed quantity should be mutilated. 7. on 16th april 2001, the consignment was re-examined and confiscated under section 111 of the customs act 1962 ( act ). a panchnama of the same date was drawn up. 8. according to the respondent, the petitioner waived the requirement of formal show cause notice ( scn ) under section 110 of ..... three judge bench in shipping corporation of india limited v. c.l. jain woollen mills (supra) was as under: 8. ....in the absence of any provision in the customs act, entitling the customs officer to prohibit the owner of the space, where the imported goods have been stored from levying the demurrage charges, levy of demurrage charges for non-release of the ..... would be bound to bear the demurrage charges in the absence of any provision in the customs act, absolving the customs authorities from that liability. section 45(2)(b) of the customs act cannot be construed to have clothed the customs authorities with the necessary powers, so as to absolve them of the liability of paying the demurrage charges..... 34.12 however, the ultimate relief ..... supreme court reiterated that the importer cannot avoid its liability to pay demurrage charges and other incidental charges in respect of the goods illegally detained under the customs area by the customs authorities under the act. 37. again in union of india v. r.c. fabrics (p) ltd. (2002) 1 scc 718, the decision in international airport authority of india v. .....Tag this Judgment!
Court : Delhi
Decided on : Feb-01-2016
..... by allen diesels india pvt. ltd. is whether, in the garb of circular issued by the central board of excise and customs ( cbec') new delhi, the benefit granted under a notification issued in terms of section 25(1) of the customs act, 1962 ( act') can be modified or amended. 2. the factual matrix in which the question arises is that under the notification no. 102 ..... government to, by a circular, reduce the statutory time for a claim of refund stipulated under the principal enactment, i.e., the customs act, 1962. that would make the circular ultra vires the statute and beyond the scope of the act, rules etc. circulars might depart from the strict tenure of the statutory provision and might mitigate rigours of law thereby granting administrative relief ..... /2007-customs dated 14th september 2007 issued in exercise of the powers of the central government under section 25 (1) of the act, the additional duty of customs, known as special additional duty ( sad'), under ..... under that provision. inasmuch as the circulars under challenge seek to impose an additional restriction for grant of refund of the sad under notification no. 102/2007-customs, they are ultra vires of the act and cannot be legally sustained. consequently, it is declared that the circular nos. 6/2008, 10/2012 and 18/2013 issued by the cbec, insofar as .....Tag this Judgment!
Court : Delhi
Decided on : Aug-03-2016
..... the mandate of the governing statute. 3. the subject matter of the writ petition is a refund claim by the petitioner for refund of excess additional customs duty paid under section 3 (1) of the customs act, 1962 ('act') read with serial number 263a and condition no. 16 of notification no. 12/2012-ce dated 17th march 2012 (as amended). 4. the petitioner company sells ..... .201 5 is not maintainable since the importer has failed to fulfil the basic condition for claiming of excess payment of customs duty under section 27 (1) (a) of the customs act, 1962. i find there is no proof of excess payment of custom duty in respect of bill of entries filed by the party from the period 02.01.2015 to 10.02.2015 ..... the application, the petitioner enclosed the following documents: a) details of bills of entry and challans evidencing payment of customs duty; b) working sheet detailing the amount of excess duty paid under section 3(1) of the customs tariff act, 1975; c) details of customs house agents; d) copy of judgment of the supreme court in srf ltd. v. cc; e) an affidavit stating ..... petitioner replied to the above memorandum on 18th february, 2016 inter alia pointing out that under section 27 of the act there was no requirement of getting the b/e re-assessed for the purposes of claiming refund. three decisions of the customs excise and service tax appellate tribunal were referred to by the petitioner. 9. it may be mentioned at this .....Tag this Judgment!
Court : Delhi
Decided on : Apr-08-2016
..... ). 15. on april 01, 2003, the government of india issued three notifications under the : (i) central excise act, 1944, (ii) customs act, 1962, and (iii) customs tariff act, 1975. custom duty, excise duty and indirect taxes for all items of equipment including machinery and rolling stock procured by or on behalf ..... dated january 25, 2001, as included by it in the price offered. in view of the notifications under the central excise act, 1944, customs act, 1962 and customs tariff act, 1975, dmrc took the stand that the sum of rs. 2064 million on account of taxes and duties would be treated ..... 774 million was indirect taxes; and in view of the exemption notifications dated april 01, 2003 under the central excise act, 1944, customs act, 1962 and customs tariff act, 1975 exempting all items of equipment procure by or on behalf of dmrc for use in delhi mrts project, dmrc was ..... entitled to reduce the contract price by a sum of rs. 2064 million and therefore it was not liable to render any accounts concerning excise and customs ..... yet happened. but sought guidance as regards the procedure to be followed keeping in view the exemption notification pertaining to excise duty. regarding custom duty on imported components and equipment installed in the indigenously manufactured cars, it enclosed the necessary documents. 17. thereafter a dispute surfaced .....Tag this Judgment!
Court : Delhi
Decided on : Sep-01-2016
..... any reasonable opinion regarding such launch of prosecution or go for arrest. 71. the bombay high court in the context of abuse of the powers vested in officers under the customs act, 1962 observed in vodafone essar south limited v. union of india 2009 (237) elt 35 (bom), as under: 22. in these circumstances, we are clearly of the opinion that ..... that statute. it is inconceivable that an assessee is straightway sought to be arrested without there being an assessment and a determination as to evasion of tax. 74. the customs act, 1962, has a different approach to the question of offences. chapter xvi thereof describes with specificity the types of offences and the procedure adopted in prosecuting such offences. section 138a ..... pvt. ltd. v. union of india 2006 (201) e.l.t. 7 (pandh), it was held in the context of the power of search under section 105 of the customs act 1962 which is similar to section 82 of the fa that: "while existence power of seizure may be justified but its exercise will be liable to be struck down unless 'reasons ..... also of the officers of the enforcement directorate including the directorate of revenue intelligence ( dri ). this also included officers exercisingpowers under the customs act, 1962 the central excise act, 1944 and the foreign exchange regulation act, 1973 ( fera ) nowreplaced by the foreign exchange management act, 1999 ( fema )as well. it observed: "30. apart from the police, there are several other governmental authorities also like directorate .....Tag this Judgment!
Court : Delhi
Decided on : Jul-08-2016
..... importer or an exporter, as the case may be, is unable to make self-assessment under sub-section (1) of section 17 of the customs act, 1962 (52 of 1962) and makes a request in writing to the proper officer for assessment; or (b) the proper officer on account of any of the grounds specified ..... 10. a preliminary objection has been raised by mr. sanjeev narula that the impugned communication/order dated 8th june 2016 is appealable before the commissioner of customs (appeals) and, therefore, this court should not entertain the present writ petition. 11. as far as the above preliminary objection is concerned, this ..... confirmation given by the government-owned companies in indonesia. this court also quashed a consequential order dated 20th january 2016 issued by the assistant commissioner of customs (respondent no. 2 herein) requiring importers of gold jewellery from indonesia to furnish inter alia a bank guarantee ( bg ) for 100% ofthe ..... even in respect of those b/es which have been provisionally assessed under section 18 of the act. it certainly is contrary to proviso (a) to section 151 a inasmuch it dictates to the customs officer in what manner he should complete a provisional assessment. the consequent impugned letter dated 22nd ..... in sub-section (1) of section 18 of the said act, is not able to verify the self-assessment or make re-assessment .....Tag this Judgment!
Court : Delhi
Decided on : Mar-02-2016
..... delegation of the powers of the commissioner of customs to a 'proper officer the supreme court observed as under: 14.from a conjoint reading of sections ..... levy tax. referring to section 41(3) of the tamil nadu general sales tax act, 1959, the madras high court held that the levy and collection of the said tax by the enforcement officer was without jurisdiction. 30. in a similar context under the customs act, 1962 in commissioner of customs v. syed ali 2011 (26) elt 17 (sc) where the question arose as to ..... 2 (34) and 28 of the act, it is manifest that only such a customs officer who has been assigned the specific functions of assessment and re-assessment of duty in the jurisdictional area where the import concerned has been affected, by either the board ..... or the commissioner of customs, in terms of section 2(34) of the act is competent to issue notice under section 28 of the act. any other reading of section 28 would render the provisions of section 2(34) of the .....Tag this Judgment!
Court : Delhi
Decided on : Apr-26-2016
..... association are engaged in the business of import/export and trading of assorted gold jewellery. each of the members has been issued an importer-exporter certificate code issued under the customs act, 1962 ( act ). it is stated that during the period 2012-2015, the members of the association regularly imported assorted gold jewellery from indonesia classifiable under tariff heading 7113 19 10 of ..... conclusion is that there was no material for the respondents to draw the conclusions that form the factual basis of the impugned circular. scope of section 151a of the customs act 49. the court next proceeds to examine if in issuing the impugned circular and subsequent instructions the respondents exceeded the scope of their authority under section 151a of the ..... the customs tariff act, 1975 ( ct act ) inter alia, from the indonesian supplier-pt antam (pesero) tbk, logam mulia, pulogadung, jakarta (hereafter 'pt-antam'), which is owned by the government of indonesia, by ..... 2016 asking it to furnish a bank guarantee for the entire amount of differential duty. this was in the teeth of section 151a (a) of the act since it required the officer of customs to make a particular assessment or to dispose of a particular case in a particular manner. the circular dated 20th january 2016 permitted the respondents to demand .....Tag this Judgment!