Skip to content


Judgment Search Results Home > Cases Phrase: customs act 1962 Sorted by: recent Year: 1983 Page 1 of about 2,268 results (0.125 seconds)

Dec 28 1983 (TRI)

Hindustan Aluminium Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Dec-28-1983

Reported in : (1984)(16)ELT654Tri(Kol.)kata

..... description on the invoice fully explains the case of the appellant that it is a spare and this description, has been accepted by the revenue under secsion 46 of the customs act, 1962. he has submitted that the appellant's appeal should be accepted.6. after hearing both the sides and keeping in view the facts and circumstances of the case i find ..... assistant collector had held that the importation of the goods was without a proper licence, and is prohibited under section 11 l(d) of the customs act, 1962 read with section 3(2) of the import and export control act, 1947 of the government of india, ministry of commerce and industry order no. 17/65, dated 7-12-1965. the goods were confiscated under ..... section 111(d) of the customs act, 1962 and a fine of rs. 3300/- was imposed. being aggrieved from the order passed by the learned assistant collector of customs, air cargo complex (import), calcutta, the appelant had filed an appeal before the collector (appeals), calcutta. the collector (appeals) had .....

Tag this Judgment!

Dec 28 1983 (TRI)

Shipping Corporation of India Vs. Collctor of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Dec-28-1983

Reported in : (1984)(16)ELT656Tri(Kol.)kata

..... misplacement of the papers in the office is not a sufficient cause and i feel hat it is not a fit case where discretion under section 129a(5) of the customs act, 1962 should be exercised. it is a settled law that a cause for delay which by due care and attention, the party could have avoided cannot be a sufficient cause.the ..... not a fit case where the delay should be condoned and the appellant has not been able to establish sufficient cause as per provisions of section 129a(5) of the customs act, 1962.4. after hearing both the sides i feel that the explanation given by the appellant for the late filing of the appeal is not sufficient enough to justify the condonation ..... limitation. in column 3 of the memorandum of appeal the communication of the order has mentioned as 7th june, 1983 ana as per provisions of section 129a (3) of the customs act, 1962, every appeal has to be filed within 3 months from the date on which the order sought to be appealed against is communicated to the party preferring the appeal and ..... cited by the parties). the hon'ble court had further held that there was no sufficient cause which could entitle the appellant for extension of time as all of them acted without due care and attention. the hon'ble high court had followed the judgment of calcutta high court and privy council reported in air 1933 cal. 462 and air 1941 .....

Tag this Judgment!

Dec 28 1983 (TRI)

Abdul Gaffar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Dec-28-1983

Reported in : (1987)(31)ELT99Tri(Kol.)kata

..... 4, 6, 15, 16, 21, 24, 25, 26, 35 to 37, 41 and 44. the remaining goods valued at rs. 4,509/- were confiscated under section 111(d) of the customs act, 1962 and personal penalty of rs. 250/- was also levied on the appellant.3. being aggrieved from the aforesaid order, the appellant had filed the appeal before the collector (appeals) who .....

Tag this Judgment!

Dec 23 1983 (TRI)

Premier Tyres Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-23-1983

Reported in : (1984)(16)ELT419TriDel

..... pass any order, in view of the foregoing, would not be available in the case.29. apart from the above, section 27 (3) of the customs act, 1962 provides for refund of amount to a person without his making any claim in that behalf if such refund becomes due as a result of any order passed ..... appellant or refund should be limited to the amount which would have been admissible under the item or heading originally claimed.8. section 27(1) of the customs act, 1962 prescribed a time-limit for making claim of refund. admittedly, the appellants made an application claiming refund in which they claimed classification under item 87 of the ..... the purpose of giving relief to the assessee if on the date such amendment is made, it is barred by limitation under section 27(1) of the customs act, 1962.the understanding seems to be that the amendment will take effect from the date it is made and not from the time the claim was originally made. sh ..... by the lower authorities under item 15a of the central excise tariff, this calls for no interference and is upheld.36. section 27 of the customs act, 1962 provides that any person claiming refund of any duty paid by him may make an application for refund of such duty to the asstt. collector of ..... e.l.t. 361 (cegat), the tribunal held that new plea taken at the appellate stage was hit by limitation under section 27 of the customs act, 1962. from a reading of the order, it is noticed that new plea was not allowed to be raised on the ground of limitation. the order .....

Tag this Judgment!

Dec 23 1983 (TRI)

Vishwa Nath Pandey Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-23-1983

Reported in : (1984)(16)ELT404TriDel

1. the captioned appeal was initially filed as a revision application before the central govt. which, under section 131-b of the customs act, 1962, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. the brief facts leading to the present appeal and necessary ..... pandey was got delivered to her at g.p.o., lucknow. from the said parcel, customs staff recovered, in the divisional office, lucknow, 230 foreign watches ; (c) the aforesaid watches were seized by the customs staff under section 110 of the customs act, 1962 (hereinafter referred to as the act) in the reasonable belief that these had been imported into india in contravention of the prohibitions ..... under the import & export control act read with section 11 of the act; (e) a show-cause notice dated 27-1-1970 was issued ..... authority in exercising quasi-judicial power cannot take advantage of its own illegality. the whole object of section 110(2) of the act become nugatory and meaningless, if by contravening the mandatory provisions of the statute the collector of customs confiscate the seized goods which he has no right to retain and must have been returned to the owner long before." 13 .....

Tag this Judgment!

Dec 23 1983 (HC)

M.K. Ayoob and ors. Vs. Superintendent, Customs Intelligence Unit and ...

Court : Kerala

Decided on : Dec-23-1983

Reported in : 1984CriLJ949

..... petitioners before me have been in judicial custody for over 60 days. the offence alleged to have been committed by the petitioners is one under section 135 of the customs act, 1962(for short, the act). maximum punishment that could be imposed on them is imprisonment for a term of 7 years and fine. under proviso a (ii) to section 167(2) of the ..... 167(2) of the code, he is not so governed when dealing with the matter of passing an order of remand in the case of a person arrested under the customs act? can it be said that while the magisterial power to pass an order of remand in the case of an offence under the indian penal code is controlled and guided ..... the provisions of sub-sections (2) and (3) of section 167 of the code must apply in the case of a person arrested under the customs act and produced before a magistrate.11. learned counsel for the customs department pointed out that sub-section (1) of section 167 specifically refers to a person arrested and detained in custody and a case where investigation ..... . this cannot lead to the conclusion that provision of section 167 of the code cannot be applied to cases under the customs act. in relation to matters of investigation, inquiry, trial or other matter not covered by the provisions of the act, the parallel provisions of the code must necessarily be applied. that is the clear effect of the operation of section 3 .....

Tag this Judgment!

Dec 21 1983 (HC)

iqbal HussaIn Hassan Ali Rupani Vs. Assistant Secretary to the Governm ...

Court : Mumbai

Decided on : Dec-21-1983

Reported in : 1984(2)BomCR180

..... weighing 776 kilograms approximately valued at rs. 25,60,800/-. the contraband goods were thereafter seized in the reasonable belief that they are liable to be confiscated under customs act, 1962. the customs department then carried out the enquiry with officers of asiatic travel and cargo service, chakala, bombay, through whom the said two consignments were booked. ezekial usiel borgaonkar, ..... authority; shri d. r. chitre, desk officer, home department who authenticated the order also filed his own affidavit in reply. shri s. b. chadha, superintendent of customs, also filed his own affidavit clarifying certain averments in the petition to support the order of detention.5. shri merchant, the learned counsel appearing in support of this petition ..... to be recorded from time to time which show the involvement of the detenu in these smuggling activities. after completing the necessary investigation the sponsoring authority i.e. the customs department placed the documents as per the list 'ex. d. before the detaining authority. after considering all these documents, the detaining authority reached a subjective satisfaction that ..... exporting illegally several consignments of smuggled goods belonging to the detenu by adopting similar modus viz. exporting smuggled goods in the garb of free items and forging of customs examination reports and out of charge endorsements. during the enquiries it was also revealed that behind all these activities the detenu was working actively. the detenu had .....

Tag this Judgment!

Dec 20 1983 (HC)

Calcutta Silk Mfg. Co. Ltd. Vs. Asstt. Collector of Customs (Appg.) Un ...

Court : Mumbai

Decided on : Dec-20-1983

Reported in : 1984(17)ELT244(Bom)

..... .4. shri jagtiani, learned counsel appearing on behalf of the petitioner, submitted that the initiation of the proceedings by the assistant collector of customs by issue of the impugned notice under section 28 of the customs act, 1962 is without jurisdiction. the learned counsel urged that the notice does not set out any reasons which led the officer to the conclusion that ..... and banking, issued a notification in exercise of the powers under section 25 of the customs act exempting nylon filament yarn and polyester filament yarn imported into india from whole of duty of customs leviable thereon which is specified under the first schedule to the customs tariff act. the notification requires the importer to comply with certain requirements set out in the notification. ..... mentioned hereinabove, a detailed procedure is prescribed before an importer is permitted to clear the consignment. it could not be debated that while the petitioner cleared the consignment, the customs authorities had perused and examined the required documents and were satisfied that the petitioner is liable to pay duty only at the rate of 80% ad valorem. almost a year ..... .3. the petitioner imported six consignments against replenishment licences issued to them in accordance with the import trade control policy in force and cleared the said consignments by paying the customs duty of 80% on the c.i.f. value of the imported goods. the petitioner on february 23, 1980 received a show cause notice dated february 18, 1979 .....

Tag this Judgment!

Dec 19 1983 (HC)

Pran Nath Dhawan Vs. Union of India and Another

Court : Delhi

Decided on : Dec-19-1983

Reported in : 1984(17)ELT12(Del)

..... sections being inconsistent, even though dealing with the same subject-matter, the provisions of the special statute would prevail even though the code of criminal procedure is a subsequent statute. customs act, 1962 was certainly an enactment for the time being in force within the meaning of sub-section (2) of section 4. how far these safeguards would be impliedly read into sections ..... application to 'accused persons and but for the reasons that hereinafter follow, would protect a person whose conduct is being enquired into in relation to smuggling of goods under the customs act even before the stage of formal accusation but this contention ignores two important aspects. in the first instance, section 161 is confined to examination of witnesses by 'police' and ..... the supreme court in a number of decisions to the contrary, and the deliberate departure from the ordinary law of the land, embodied in some of the provisions of the customs act, notably relating to the privilege if silence, the right of being cautioned, the admissibility of a confessional statement and of ordinary statements made by suspects in the course of ..... was justified consisted of the undisputed factum of recovery of certain goods of foreign origin and the several statements made by the two petitioners u/s 107/108 of the customs act. the statements made by the two petitioners were sought to be excluded from consideration on the ground that these were not voluntary and were, thereforee, irrelevant in any criminal .....

Tag this Judgment!

Dec 19 1983 (TRI)

Indian Oil Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-19-1983

Reported in : (1989)(43)ELT522TriDel

1. the captioned appeal was initially filed as a revision application before the central government which, under section 131-b of the customs act, 1962, has come as transferred proceedings to this tribunal for disposal as if it was an appeal filed before it.2. the issue herein is whether the ..... for short) and cleared under cover of bill of entry no. d 127/2-4-1975 was liable to be charged to additional (countervailing) duty of customs with reference to item 65 of the central excise tariff schedule (cet) as a rubber processing chemical.3. the goods were, in the first instance, released by the ..... customs authorities without levy of countervailing duty. later on, countervailing duty, with reference to the excise duty leviable under item 65 cet, was demanded from ioc. the ..... an alkylated phenol.5. appearing on behalf of the department, shri a.s. sundar rajan submitted that there was no resjudicata in tax matters. he relied upon air 1962 p. 53. he referred to the minute of dissent in tribunal's order no. 580/83-c and submitted that the said note fully represented his arguments and ..... c3gat). we do not see any reason to differ from the said decision.7. in the result, we allow the appeal and direct that the concerned customs authorities shall grant consequential relief to the appellants within three months from the date of communication of this order.

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //