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Judgment Search Results Home > Cases Phrase: customs act 1962 Year: 1983 Page 1 of about 2,264 results (0.181 seconds)

Jun 03 1983 (HC)

Baidyanath Basak and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Decided on : Jun-03-1983

Reported in : 1986(9)ECC109,1988(17)LC781(Calcutta),1987(30)ELT198(Cal)

..... facts and circumstances of the case i confiscate the gold under seizure absolutely under section 111(d) of the customs act, 1962. the crucibles are confiscated under section 119 of the customs act.i also impose the following personal penalties under section 112 of the customs act, 1962.1. shri gopeswar sil ... rs. 5002. shri dhirendra nath roy ... rs. 503. shri b. basak - ... ..... to the melting shop of shri kshetra mohan sil at 35, nalini seth road, calcutta, for melting of gold of foreign origin, the customs officers, armed with authorisations issued under the customs act, 1962 and gold (control) act, 1968 searched on 30th march, 1972, the said premises under the occupation and control of s/shri gopeswar sil, nandalal karmakar and others ..... the gold under seizure has been confiscated under the customs act, 1962 no separate order for confiscation is passed under the gold control act, 1968. the personal penalties should be deposited in the customs house treasury forthwith.'and in respect of the other show cause notice under customs act, 1962 and the oreign exchange regulation act the findings are as follows :-'having regard to the ..... presidency magistrate, calcutta under section., 35 of the gold (control) act, 1968 (hereinafter referred to as the said act) read with section 8(1) of the same and under section 135 of the customs act, 1962 (herein-after referred to as the said 1962 act). under section 35 of the said act, it has been laid down that nothing contained in section 34, .....

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Mar 23 1983 (HC)

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Mar-23-1983

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

..... as follows:'157/78-cus. dt. 9-8-1978g.s.r. 402(e).-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 wood pulp falling within chapter 47 of the first schedule to ..... and selective as to quantum of exemption. in respect of additional duty which is levied under customs tariff act the power of exemption is specified under section 3(6) of the customs tariff act. no doubt that provisions would indicate that the provisions in the customs act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from ..... duty and surcharge. the first two alone are in point for the present discussion. the customs act, 1962 deals with customs duty proper, which people refer to as the basic duty. the customs act is a permanent code for the customs. it establishes the administrative hierarchy for the management of duties of customs; it lays down the assessment procedure; it contains enforcement provision, such as penalties and ..... . reference need be made only to one of them as the wordings are similar. i will extract from ext. pi.'customs notificationin 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 viscose staple fibre .....

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Apr 08 1983 (HC)

Bakul Cashew Company Vs. Union of India and ors.

Court : Chennai

Decided on : Apr-08-1983

Reported in : 1984(15)ELT379(Mad)

..... per notification no. 107/f. no. 470/132/77-cus-i : 's.r.o. - 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 makes the following amendment in the notification of the government of india ..... no. 401/f. no. 356/9/76-cus. i was issued the following terms : '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 animal feed containing not more than 40 per cent protein contents ..... . 16/f. no. 370/100/76- cus. i'. it reads as follows : g.s.r. - 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 department of revenue and banking (revenue wing) no. 401 ..... of the petitioner was that by reason of the notification no. 107, dated 18-5-1978 issued under section 25(1) of the customs act, 1962, the central government had included tapioca chips in the table annexed to notification no. 16. customs, dated 22-1-1977. the said notification exempted animal feed of the description 'tapioca chips' from the levy of export duty under .....

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Jul 28 1983 (SC)

Assistant Collector of Customs (Prevention) Bombay Vs. Babu Miya Sheik ...

Court : Supreme Court of India

Decided on : Jul-28-1983

Reported in : AIR1983SC974; 1983CriLJ1494; 1985(5)ECC189; 1983(13)ELT1666(SC); (1983)3SCC447; [1983]3SCR500

..... duty, the case would fall within the first part of the section, but where there is a prohibition imposed with respect of any goods under the customs act, 1962 or any other law for the time being in force, then, irrespective of whether duty it chargeable on such goods or not, any person knowingly concerned ..... the goods in question there must be a prohibition imposed under the customs act 1962 or any other law for the time being in force it being totally irrelevant whether duty is chargeable on such goods or not, and the ..... the goods or not. these two parts speak only of fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the customs act, 1962 or any other law for the time being in force in respect of any goods. what these two parts contemplate is that in respect of ..... to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the customs act, 1962 with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. ..... respondent in criminal appeal no. 418 of 1974 (hereinafter referred to as the accused) of the offence under section 135(1)(a)(ii) of the customs act, 1962. the entire controversy between the parties in these appeals turn on the true interpretations of section 135(1)(a)(ii) and it is therefore not necessary .....

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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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May 11 1983 (HC)

JaIn Shudh Vanaspati Limited Vs. Union of India and anr.

Court : Delhi

Decided on : May-11-1983

Reported in : 1983(14)ELT1688(Del); ILR1983Delhi327

..... pay. lastly, come the methods of recovery, 'f the person taxed does not voluntarily pay.these observations are pertinent and there can be' no quarrel with them. however, under the customs act, 1962 as already noted above, the incidence of chargeability to duty, arises under section 15 itself, and the s.ame cannot be treated as a mere machinery provision for effectuating the ..... , and the purchase and resultant import form parts of a same transaction, cannot be of much avail to them as here we are dealing with specific provisions contained in the customs act, 1962 which leave no matter of doubt that irrespective of when the goods are treated asimported goods., the stage and time for chargeability is under section 15.(64) the fact that ..... , and which particular rate should be applied. my learned brother in this regard has extensively dealt with the case law. the contentions raised and the position of law under the customs act, 1962. i wholly agree with him. the subsequent decision of the bombay high court in the case synthetics and chemicalsltd. v. s.c. coutinho and others 1981 e.l.t. 414 ..... moment a ship enters the terrestrial waters of india.(23) it will be seen that there is no definition of territorial waters of india in the customs act 1962. however,under the territorial waters continental shelf act no. 80of 1976 section 2 defines the limit in relation to territorial waters, the continental shelf ................to man the limit of such waters, shelf. ... . ... ... .section 3(2 .....

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Mar 03 1983 (HC)

Bombay Conductors and Electricals Ltd. and Another Vs. K. Chandramouli ...

Court : Delhi

Decided on : Mar-03-1983

Reported in : 1983LC315D(Delhi); 1986(23)ELT87(Del); ILR1983Delhi487; [1984]145ITR272(Delhi); [1984]55STC162(Delhi)

..... april 18, 1980 to september 30, 1980. 8. by a notification dated august 29, 1980, issued in exercise of its powers under sub-s (1) of s. 25 of the customs act, 1962 (the act), the central govt. rescinded the exemption notification as follows : government of india,ministry of finance,department of revenue. new delhi, the 29th august, 1980. notification ..... .customs. g.s.r. - 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 rescinds the notification ..... as follows : 'government of india,ministry of finance,department of revenue. new delhi, the 18th april, 1980. notification.customs. g.s.r. 213(e). - 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 aluminium ..... wire rods or aluminium ingots falling within chapter 76 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (i) .....

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Jun 08 1983 (HC)

In Re: Mohmed Akhtar Hussein

Court : Gujarat

Decided on : Jun-08-1983

Reported in : 1984(16)ELT190(Guj)

..... without warrant as an officer in charge of the police station may exercise in cognisable case. it is the settled position in law that the customs officer, though he has been invested with many powers under the customs act, 1962 which are akin to the powers of a police officer, he cannot be regarded as 'police officer' within the meaning of section 25 of ..... in this case was arrested at about 18.30 hrs. on april 20, 1982 by the customs officers as they suspected him to be guilty of the various offences under the customs act, 1962 and the gold control act. it appears that before he should be produced by the customs authorities before the chief judicial magistrate, he was sought to be detained at about 18.45 ..... the evidence act (see illies v. the collector of customs, madras, a.i.r. 1970 supreme court 1065) and state of punjab v. barket ram, a.i.r ..... hours on the same day i.e. 20th april, 1982 under conservation of foreign exchange and prevention of smuggling activities act, (hereinafter known as cofeposa) with .....

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Nov 29 1983 (HC)

Lucas T.V.S. Ltd., Madras Vs. Government of India, New Delhi

Court : Chennai

Decided on : Nov-29-1983

Reported in : 1984(17)ELT93(Mad)

..... are not inter dependent. 5. we have carefully gone through the relevant provisions of the tariff act and also the excise act. the relevant provisions in the tariff act read as follows - 'section 2 : the rates at which duties of customs shall be levied under the customs act, 1962 (lii of 1962) are specified in the first and second schedules'. section 2-a : levy of countervailing duty :- ( ..... appellate collector of customs should not set aside. after hearing the appellant herein, the order of the appellate collector of customs was set aside and that of the customs authorities was upheld. as against this order passed by the ..... refund of the same and this was rejected by the assistant collector of customs. however, on appeal the appellate collector of customs allowed the appeal and directed the refund of the countervailing duty levied on these goods. the government of india issued a notice under s. 131 of the customs act to the appellant herein to show cause why the order of the ..... industry. in the course of the business, it imported aluminium rods which were held by the customs authorities to be liable to duties of customs under item 70(1) contained in the first schedule to the indian tariff act, 1934, hereinafter referred to as the tariff act. the customs authorities also levied additional duty, generally known as countervailing duty, which is equivalent to the .....

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Aug 31 1983 (HC)

Satellite Engineering Ltd. Vs. Union of India and Others

Court : Mumbai

Decided on : Aug-31-1983

Reported in : 1984(3)ECC217; 1983(14)ELT2177(Bom); [1983]141ITR399A(Bom)

..... the submission of the learned counsel, it would be appropriate to make reference to section 14 of the customs act, 1962. section 14 of the customs act provides that for the purposes of the act whereunder a duty of customs is chargeable on any goods by reference to their value, the value of such goods shall be deemed ..... in respect of the first two consignments, the collector passed an order on august 7, 1973 confiscating the consignments under section 111(m) of the customs act, 1962 with redemption fine of rs. 54,500 in respect of each of the consignments. the order was passed by the collector on the basis that the ..... portion of the order passed by the special secretary to the government of india in exercise of the revisional powers conferred under the provisions of the customs act on october 13/20, 1979 is challenged.2. the facts which gave rise to the filing of this petition are required to be briefly stated ..... the third consignment, the collector passed an order on april 24, 1974 confiscating the consignment under section 111(1) and (m) of the customs act with redemption fine of rs. 33,000. the collector also imposed a penalty of rs. 27,000 and rs. 1,000 under sections 112 and ..... weight.4. the petitioners carried three appeals in respect of the three consignments before the central board of excise and customs, new delhi as provided under section 128 of the customs act. the three appeals were consolidated and were disposed of by common order and all the three appeals were dismissed by .....

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