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Judgment Search Results Home > Cases Phrase: customs act 1962 Sorted by: old Year: 1983 Page 1 of about 2,269 results (0.191 seconds)

Jan 01 1983 (HC)

Union Carbide India Ltd. Vs. Union of India and Others

Court : Mumbai

Decided on : Jan-01-1983

Reported in : 1984(17)ELT63(Bom)

..... an independent importer showed a commission of 2% payable to the petitioners and that represented the assessable value under section 14(1)(a) of the customs act. in respect of an order dated march 13, 1975, the appeal was dismissed on the ground that the petitioners were related to the supplier and ..... the revisional authority felt on scrutiny of the record that the case fell within the purview of rule 5 of the customs valuation rules, 1963 read with section 14(1)(b) of the customs act, and therefore, the loading of 2% to the invoice value was proper. the revisional authority held that the ..... for the state trading corporation. in my judgment, the finding of the revisional authority that the provisions of rule 5(a) and (b) of customs valuation rules are attracted to the import made by the petitioners is entirely erroneous and unsustainable.7. shri dalal submitted that the petitioners were required to ..... at any subsequent stage any hint was given that the revisions would be disposed of on the basis of application of rule 5 of the customs valuation rules. the learned counsel urged that the revisional authorities on recording a finding that loading of 2% to the invoice value was not ..... that there was no material before the revisional authority to hold that loading of 2% was proper in view of provisions of rule 5 the customs valuation rules. shri vahanvati complained that the revisional authority had made out a new case for the department without giving any opportunity to the petitioners .....

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Jan 07 1983 (HC)

Bhartiya Plastic Udyog and Another Vs. Union of India and Others

Court : Delhi

Decided on : Jan-07-1983

Reported in : 1983(5)DRJ332; 1983(12)ELT661(Del); 1983RLR261

..... taxable event occurs, and the import duty becomes payable, the moment the goods enter the territorial waters of india. it is no doubt true that import duty levied under the customs act, 1962 may be realised only on the clearance of the goods, but it becomes subject to the levy of duty the moment the taxable event occurs, namely, when the goods cross ..... on any imported article, where such duty is livable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the customs act, 1962, be the aggregate of - (i) the value of the imported article determined under sub-section (1) of the said section 14 or the tariff value of such article fixed under ..... (1).' sub-section (1) of section 3 thus provides for the levy of a duty on an article which is imported into india in addition to the customs duty which is levied under the customs act, 1962. sub-section (2), inter alia, states that the value of the imported article, on which the duty is to be levied, shall be the aggregate of the ..... sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the customs act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as .....

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Jan 12 1983 (SC)

Assistant Collector of Central Excise, Calicut Vs. V.P. Sayed Mohammed

Court : Supreme Court of India

Decided on : Jan-12-1983

Reported in : AIR1983SC168; 1983CriLJ225; 1985(5)ECC215; 1983(12)ELT193(SC); 1983(1)SCALE20; (1983)1SCC370; [1983]2SCR225

..... gold bars in question were confiscated in a proceeding under section 111(d) of the customs act, 1962 read with section 23-a of the foreign exchange regulation act, 1947 before the additional collector of customs, cochin. the steel drunk also was confiscated under section 119 of the customs act, 1962. a penalty of rs. 500 was imposed on the respondent under section 112(b) ..... of the customs act, 1962. the amount of rs. 1380 which had been seized from the respondent was, however, ..... ordered to be returned to him. thereafter the assistant collector of customs and central excise, kozhikode after obtaining the required ..... sanction under section 137(1) of the customs act and section 97(1) of the gold (control) act, 1968 from the additional .....

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Jan 21 1983 (HC)

Union of India (Uoi) Vs. Subodh Kumar

Court : Kolkata

Decided on : Jan-21-1983

Reported in : 1984CriLJ367

..... n.g. chaudhuri, j.1. this appeal at the instance of union of india represented by the assistant collector of customs, west bengal, is directed against the order of acquittal dated 30-11-1976 under section 135 of the customs act, 1962, passed in case no. c/2019 of 1969 by the metropolitan magistrate, 4th court, calcutta. the prosecution case was that at the material ..... relevant time. it cannot, therefore, be urged that the respondent was in exclusive actual possession of the room. if that element is missing the offence under section 135 of the customs act cannot be brought home to the respondent. after all there were 329 wrist watches of foreign origin inside the steel almirah. the market value of the. said wrist watches would ..... the documents noted above found inside the room clearly indicated that the respondent was in actual possession of the room and as such an offence under section 135 of the customs act was proved. we cannot, however, accept the above contention of mr. sanyal. there is no dispute that the respondent subodh mehta was the recorded tenant in respect of the room ..... the court of the then chief metropolitan magistrate on the allegation that the respondent had committed an offence under section 135 of the customs act. sanction for prosecution granted by the collector, central excise under section 137 of the act was pleaded and proved. initially process was issued against respondent subodh kumar mehta and also against sashi kanta khara. after the case was .....

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Jan 28 1983 (HC)

S. Ravindran and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Decided on : Jan-28-1983

Reported in : 1984(3)ECC79

..... 82, dated 1-9-81, directing you to show cause why the goods should not be confiscated under the customs act 1962 and why a penalty should not be imposed on you under s. 112 of customs act, 1962. you have not replied to the show cause notice so far, even though you have received the same. ..... of various persons involved in different seizure cases, it is evident that you have been continuously indulging in smuggling activities. the penalty imposed on you under the customs act has not deterred you from engaging yourself in smuggling activities.' in w.p. no. 6727 of 1982, one nalluswami alias nallu is the detenu. in ..... is the detenue. in paragraph xii of the grounds of detention, it is stated - 'apart from the above instances, you were also involved in earlier customs seizure cases also and penalty has been imposed on you. the details are as follows :- 'seizure of nylon zip fasteners, order no. 98/80-81 ..... para (xi) of the grounds of detention served on him, it is stated as follows :- 'apart from the above instances, you were also involved in customs seizure cases previously and penalty imposed on you. the details of cases are as follows - 1. seizure of polyester pant material valued rs. 2,250/- ..... the grounds, as urged by the learned public prosecutor, but only with the constitutional mandate which cannot be overriden by s. 5-a of the act and which is an inescapable mandate. the question of sustaining the grounds will come only at a later stage, but the constitutional safeguards with regard .....

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Jan 29 1983 (TRI)

Tulsidas Khimji Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-29-1983

Reported in : (1983)LC384DTri(Delhi)

..... this is a revision application to the central government which stands transferred to this tribunal under section 131-b of the customs act, 1962, for disposal as if it were an appeal presented before it.2. m/s. denison hydraulics india ltd. imported a consignment ..... the claim of the appellants as set out in the memorandum of appeal (revision) is solely with reference to notification no. 350/76. the custom duty concession contained in the said notification is applicable only in respect of articles imported for the purpose of the initial setting up or for the ..... this behalf. these solenoids were electrical items having an individual function and were, therefore, correctly classifiable under heading 85.18/27(1) of the customs, tariff schedule. shri iyer further submitted that notification no. 350/76 which extended the concessional rate of duty applicable to articles specified in the schedule ..... the refund claim was also correct. the appellate collector also held that the appellant's claim, though not explicitly put forth to the benefits of customs notification no. 350/76, was not substantiated since they had not submitted the evidence required in terms of the said notification. on these grounds, ..... of "solenoids" through the port of bombay. the goods were classified under heading no. 85.18/27(1) of the customs tariff schedule and assessed to duty at 60% ad valorem (basic duty) plus 15% ad valorem (auxiliary duty). the appellants cleared the goods on payment .....

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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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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 01 1983 (TRI)

international Clearing and Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on : Feb-01-1983

Reported in : (1983)LC596DTri(Chennai)

..... their appeal for drawback claimed against the order no. s2/127/78-dbk dated 6.1.79 of the assistant collector of customs, drawback, custom house, madras. by virtue of sub-section (2) of section 131b of the customs act, 1962, this petition has been transferred to the tribunal to be heard as an appeal.4. the appellants had contended that the correspondence ..... on the part of the appellate collector to have gone into the question of identity of the goods exported with reference to section 74(1)(a) of the customs act, 1962. the order of the assistant collector was one of rejection under section 76(1)(b) [wrongly stated as 76(2)(b)] of the ..... 1. appeal under section 129 of the customs act, 1962, praying that in the circumstances stated therein the tribunal will be pleased to set aside the order of the lower authority with a direction to admit the drawback ..... misdirected himself. the issue was neither raised before him nor covered by the order of the assistant collector. we, therefore, set aside the order of the appellate collector of customs, without prejudice to the right of the appellate collector or of the assistant collector to examine the issue regarding identity of the goods, or of the appellate collector to decide ..... act and hence the issue of identity was not before him at all. it is also canvassed that the assistant collector's order would show that identity of the .....

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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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