Court : Delhi
Decided on : May-08-1981
Reported in : 1981(8)ELT632(Del)
..... said components were required for being fitted into the machine being manufactured by the petitioner, with the permission of the assistant collector of customs, the said components were transferred in bond under section 67 of the customs act, 1962 to be warehoused at petitioner's factory at pune. as and when each consignment was permitted to be transferred in bond, the assistant ..... collector of customs, bond department, sent instructions to the excise authorities stipulating the classification and duty liability in respect of the goods covered by each ..... the classification in law and so cannot be said to be operative retrospectively. further the central government assumed that there was provisional assessment in accordance with section 18 of the customs act. the central government was aware that section 28 could not be invoked if the clearance was after provisional assessment. it, however, failed to observe that the impugned demand ..... respect of parts and components which were warehoused prior to february 22, 1972. by a notice dated december 5, 1972, purported to have been issued under section 28 of the customs act, issued by the bond officer (inspector of central excise) a demand for rs. 3,74,144,18 was made on the petitioner contending, inter alia, that the petitioners .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-19-1981
Reported in : 1982(10)ELT155(Guj)
..... any imported article, where such duty is leviable 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 ..... 2) of section 25. we are concerned with section 25(1) of the customs act, 1962. the customs tariff act, 1975 repealed the indian tariff act, 1934 and the indian tariff (amendment) act, 1949 and it repealed and replaced these two acts and by section 13 it has been provided that in the customs act, 1962, in sub-section (1) of section 12 and in sub-section (1) ..... tariff act, 1934', the words and figures 'customs tariff act, 1975' be substituted. therefore, for the purpose of the customs act, 1962 we have now to read the provisions of customs tariff act, 1975. 5. the customs tariff act, 1975 is an act to consolidate and amend the law relating to customs duties. under section 2 the rates at which duties of customs shall be levied under the customs act, 1962, are ..... such requirement. 20. the power to exempt from additional duty leviable under section 3(1) of the customs tariff act is not specifically provided in the customs tariff act itself. however, sub-section (6) of section 3 provides that the provisions of the customs act, 1962, and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties, .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-30-1981
Reported in : 1984(17)ELT97(AP)
..... issued notification no. 66/79 dated 15th march, 1979 which is to the following effect :- 'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance, department of revenue, no. 145 ..... of revenue no. 66-customs, dated the 15th march, 1979, the central government being satisfied that it is necessary in the public interest so ..... 16th october, 1980 the central government issued another notification bearing no. 205/f. no. 355/141/80 customs 1, impugned herein, modifying the earlier notification. it reads : 'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the ministry of finance, department ..... 25 of the customs act, 1962 empowers the central government, if it is satisfied that it is necessary in the public interest so to do, to exempt generally either absolutely or subject to such conditions as may be specified in the notification, goods of any specified description from the whole or any part of the duty of customs leviable thereon under the act. in exercise .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-01-1981
Reported in : 1992LC278(Bombay); 1982(10)ELT171(Bom)
..... revenue and insurance) new delhi, the 1st march, 1968 notification ------------ customso.s.h. no. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts chemicals for the manufacture of insecticides, pesticides and fungicides and falling ..... of the first schedule to the indian tariff act, 1934. as the claim in the petition centres round upon the terms of this notification, it would ..... 12, but it is not necessary for this petition to make reference to the provisions of that act. the government of india published a notification on march 1, 1961 in exercise of the power conferred by sub-section (1) of section 25 of the customs act, 1962 granting exemption to chemicals for the manufacture of insecticides, pesticides and fungicides falling under item no. 28 .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-16-1981
Reported in : 1983(14)ELT2217(AP)
..... valorem. under the notification issued by the central government in exercise of powers conferred by sub-section (1) of section 25 of the customs act, 1962, the rate of duty on 'cold rolled hoops and strips of stainless steel 250 mm width or more', classified under item no. 63 ..... assailed in the writ petition. 4. the first schedule to the indian tariff act, 1934, hereinafter referred to as the schedule, lists out both dutiable goods and rates of duty of customs leviable thereon under the customs act, 1962. item no. 63(14) of the schedule relates to 'iron and steel ..... hoops and strips, not otherwise specified' and the rate of duty of customs leviable on the said goods in the year 1971 was ..... should not exceed 5' (125 mm). the petitioner thereupon filed a revision application before the first respondent under section 131 of the customs act. relying upon the specifications given in brussel's tariff nomenclature in preference to those given by the indian standards institution, the first respondent ..... 40% ad valorem. item no. 63(20a) of the schedule relates to 'stainless steel plates, sheets and strips' and the rate of duty of customs .....Tag this Judgment!
Court : Chennai
Decided on : Jul-07-1981
Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92
..... is chapter 56 of first schedule that deals with viscose fibres. this is because section 2 of the tariff act says the rates at which the duty of customs shall be leviable under the customs act, 1962, are specified in the first and second schedules. but when there is an exemption what is the position ..... import duty. in order to avoid demurrage and wharfage, the petitioner requested the assistant collector of customs (imports) to permit the goods to be stored in a public warehouse under section 49 of the customs act, 1962. however, the said request was refused and an order was passed on 20-1-1979 assessing ..... the bill of entry for home consumption under s. 46 of the customs act, 1962 was prepared on 8.12.1978 and was received by the office of the assistant collector of customs (imports) madras on 13.12.1978. in the column customs duty and additional duty mentioned in the bill of entry, it was ..... is the question that arises for consideration in this case. for this, i have to necessarily refer to section 15 of the act. it reads as ..... this reason also the notification dated 5.1.1979 would be inapplicable. the refusal to permit the warehousing of goods under s. 49 of the customs act is without jurisdiction. inasmuch as the ship carrying the goods entered the territorial waters of india on 7.12.1978, the liability to duty has .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-16-1981
Reported in : (1983)ILLJ125Bom
..... dollars 91 seized from the respondent's residence along with the coat should be confiscation absolutely u/ss. 111(d) and 119 of customs act, 1962. in addition to this order of confiscation, the additional collector also imposed a personal penalty of rs. 20,000 on the respondent u/s 112 of ..... a) and s. 135(b) read with s. 135(1) of the customs act, 1962, as well as u/s. 5 of the import and export (control) act, 1947, and u/s. 8 read with s. 23(ia) of the foreign exchange regulation act, 1947, in case no. 15/cw of 1972 in the court of the ..... the customs act, 1962. relying on this order of the additional collector of customs, the general manager of air-india after quoting the operative portion of the order of the additional collector of customs, made the order of removal, the operative part of which reads as ..... articles brought from outside within the country, there will always be regulations which will have to be operative such as the provisions of the customs act and the foreign exchange regulation act in the case of currency. if a captain and a pilot of a plane is found indulging in an activity which squarely falls within ..... was a deputy director of operations in the employment of air-india. a proceeding was taken against him by the additional collector of customs of customs for violation of provision of the customs act, the import (control) order of 1955 and a notification dated 21st february, 1963 issued u/s 8(1) of the foreign exchange .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-07-1981
Reported in : 1981(8)ELT617(Guj)
..... any process incidental or ancillary to the completion of a manufactured product. under section 12 of this act, the central government may by notification in the official gazetted declare that any of the provisions of the customs act, 1962 relating to the levy on and exemption from customs, duties, drawback of duty warehousing offences and penalties, confiscation and procedure relating to offences and appeals shall ..... . a notification has already been issued and though the sea customs act of 1878 has now been repealed and replaced by the customs act, by virtue of the general clauses act reference to sea customs act of 1878 has to be read as reference to the customs act of 1962. by virtue of the relevant notification, provisions of the sea customs act are applicable viz. section 12 of the central excises and ..... salt act, 1944 and under section 110 of the customs act if the appropriate officer has reason .....Tag this Judgment!
Court : Mumbai
Decided on : Jan-08-1981
Reported in : 1987(30)ELT383(Bom)
..... 21st october, 1968, a letter was addressed by the first respondent to the petitioner stating that :-'british cannet' cannot be treated as foreign going under section 2(21) of the customs act, 1962, as she was loaded with mineral oil cargo for discharge at coastal ports only. hence the entire quantity of 164.990 kls. at 15 degree c is chargeable at furnace ..... excise act and/or notifications thereunder and, therefore, it was permissible for them to issue the said demand notice in reference to the said s. 2(21 ..... of india has sought to justify the said demand notices with reference to s. 2(21) of the customs act on the ground that the provisions of the central excise act and central excise rules 1944, under which the said notifications are issued and the customs act 1962 were cognate and or both the statutes were in para materia and formed part of the same system ..... disclosing over all scheme. according to him, therefore, different provisions of the customs act, 1962, could throw light on the provisions of the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-30-1981
Reported in : 1984(16)ELT202(AP)
1. this appeal by the central government is preferred against the judgment of acquittal of the accused of the offence punishable under section 135(1)(b) of the customs act, 1962 (hereinafter referred to as the 'act') by the special judge for economic offences in c.c. no. 1 of 1980. 2. the case for the prosecution is : on 13-3-1974 the superintendent of ..... so as to blunt the sharp edges of the special weapons. 13. the supreme court in babulal v. collector of customs (1) : 1983ecr1657d(sc) while dealing with the scheme and object of section 178-a of the customs act, 1878 which corresponds to section 123 of the customs act, 1962, observed : 'the only pre-requisite for the application of the section is the subjectivity of the ..... customs officer in having a reasonable belief that the goods are smuggled.' dealing with the requirement of the words 'reason to believe ..... ' employed in section 35(1) of the advocate's act, 1961, the supreme court in bar .....Tag this Judgment!