Court : Mumbai
Decided on : Apr-24-2001
Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819
..... notification in the official gazette.37. in exercise of the powers vested in the central government under the aforesaid sections of the maritime zones act, 1976, the government extended the customs act, 1962 and the customs tariff act, 1975 to the designated areas of the continental shelf and the exclusive economic zone by notifications published in the official gazette referred to ..... , ministry of finance, department of revenue, new delhi had published the gazette of india extraordinary dated 1st december, 1997 notifying that the extensions of the customs act, 1962 and the customs tariff act, 1975 to the designated areas in the continental shelf and exclusive economic zone of india as declared by the notification of the government of india in the ..... sub-section (7) of s, 7, of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976), the central government hereby further extends the customs act, 1962 (52 of 1962) and the customs tariff act, 1975(51 of 1975) to the designated areas in the continental shelf and exclusive economic zone of india as declared by ..... ) of sub-section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1975), the central government hereby extends the customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975) to the designated areas in the continental shelf and the exclusive economic zone of india as declared .....Tag this Judgment!
Court : Orissa
Decided on : Sep-10-2001
Reported in : 2002(142)ELT534(Ori); 2002(I)OLR11
..... the order of conviction for the offences under sec. 135(b)(i) of the customs act, 1962 (in short 'the act, 1962') and section 85 (ii), (iii), (viii) and (ix) of the gold (control) act, 1968 (in short 'the act, 1968') for alleged violation of sections 6, 8(i) and 27 of the act, 1968. petitioner was tried in the court of additional chief judicial magistrate (special court ..... possession of the petitioner was a piece of imported gold or gold of foreign origin liable to be confiscated under section 111 of the act, 1962. in that context, the sanction order of the collector, central excise and customs was found to be not with due application of mind and therefore, vitiated. the findings recorded by the trial court and concurred by the ..... order under section 137, is vitiated by non-application of mind by the collector, customs and excise, which granting the sanction for prosecution of the petitioner under section 135(1)(b) of the act, 1962. under such circumstances petitioner's conviction under section 135(1)(b) of the act, 1962 is illegal and not sustainable.18. the provision relating to sanction as provided in sub ..... , and accordingly the said officer filed the complaint. ext. 1 and the signature of the collector, customs and central excise, bhubaneswar has been duly proved in this case. therefore, simply because the sanction order with respect to provision under section 137(1) of the act, 1962 was found to be not in accordance with law, for that reason the ext. 1 cannot be .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-25-2001
Reported in : AIR2001SC862; 2001(74)ECC1; 2001(128)ELT21(SC); JT2001(2)SC141; 2001(1)SCALE436; (2001)4SCC593; 1SCR608; 124STC59(SC)
..... such payments are not included in the price actually paid or payable.(2) for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at the time and place of importation and shall include.(a ..... . in view of the omission on the part of the appellants to declare the correct transaction value, show-cause notices under section 28(1) read with section 24 of the customs act, 1962 were issued asking the appellants as to why (a) the sum remitted or declared during investigation as consideration for drawings, designs and plans supplied by their collaborators should not be ..... confiscation, penalty and prosecution shall apply to cases where wrong declaration, information, statement or documents are furnished under these rules.' section 2 of the customs tariff act provides for the rates at which the customs duty is levied under the customs act, 1962. as specified in first and the second schedule, chapter 98 inter alia applies to passengers' baggage and heading no. 98.03 states that ..... ; (c) the goods, i.e., drawings, designs and plans should not be held liable to confiscation under section 111(m) of the customs act, 1962; and (d) penalty should not be imposed under section 112(a) and 114a of the customs act, 1962. in the case of leela ventures the show-cause notice dated 21st january, 1998/18th february 1998 valued the drawings and designs at .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-24-2001
Reported in : [2001(91)FLR650]; 2002(2)MhLj264
..... be in unauthorised possession of diamond worth rs. 1,50,000/- found in a coat belonging to him. an order of penalty was passed by the additional collector of customs under the customs act, 1962. the employee was subsequently acquitted by the criminal court and on the basis of the said acquittal, he made an application for being released of the consequence of removal ..... attracted to the facts of the present case and was properly invoked. the only question before the tribunal was whether the finding arrived at by the adjudicating authority under the customs act, 1962 was ground enough, prima facie, for the employer to invoke the provisions of regulation 44(ii). having, regard to the adjudication proceedings which had been concluded all the way ..... the statement of the respondent himself. having regard to the principles governing the conduct of criminal trials, a statement of the respondent which was recorded under section 108 of the customs act, 1962 was held not to be admissible in evidence in the absence of independent corroboration. the considerations which are relevant to a criminal trial do not apply to the disciplinary jurisdiction ..... cegat, on 25th may 1988, the tribunal passed an order on an application made by the respondent for a waiver of pre-deposit in terms of section 129e of the customs act, 1962. under section 129e a person desirous of appealing against the decision, inter alia, of the adjudicating authority to the tribunal is required to deposit pending the appeal the duty .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-25-2001
Reported in : 2001(132)ELT568(AP)
..... of customs and central excise, hyderabad, hereby approve the m/s. a.p. state trading corporation ltd., (as the terminal operator of the cargo air terminal complex ..... short, but an important question of law of general importance that arises for decision in this writ petition is whether a custodian appointed under section 45 of the customs act, 1962 (for short 'the act') is entitled to claim demurrage charges only in respect of the period during which the imported goods are in actual physical custody of suchcustodian or whether such ..... are warehoused or are transshipped in accordance with the provisions of chapter viii of the customs act, 1962.this public notice conies into force with immediate effect.//attested// sd/- sd/-(t. jagapathi rao) (r. gopinathan)asst. collector (customs) collector(issued from file c.no. viii/1/9/81-customs).'it is true that in the above public notice, the location of the 2nd ..... section 45(1) of the act reads:'office of the collector of customs ¢ral excise, cls building, nampallystation road, hyderabad - 500 001public notice no. 151/86 (customs)dated 31st dec., 1986it is notified for the information of the trade and general public that in pursuance of the powers vested under section 45(1) of the customs act, 1962 (52 of 1962), i, r. gopalnathan, collector .....Tag this Judgment!
Court : Allahabad
Decided on : Apr-10-2001
Reported in : 2002CriLJ1569
..... matter of confiscation of goods. the contention of sri a. d. giri that unless an order of confiscation is passed after complying with the provisions of section 124 of the customs act, 1962, no order of preventive detention can be passed under section 3(1) with a view to preventing the detenu from smuggling of goods or abetting smuggling of goods, is wide ..... in the case of baggage with the declaration made under section 77 in respect thereof 'shall be liable to confiscation'. section 111(m) read with section 46(4) of the customs act. 1962 and rule 11 of the foreign trade (regulations) rules 1993, if applied to the facts of the case particularly with reference to the facts stated in the show cause notice ..... materials placed before it by the sponsoring authority ex-facie disclosing that the imported goods are liable to confiscation on any of the grounds enumerated in section 111 of the customs act, 1962. the learned counsel in enforcing above contention, further submitted that in the instant case, the petitioner who had presented the bill of entry for home consumption in which the goods ..... -cus (nt) dated 7-7-97 as amended by the subsequent notification dated 10-10-2000 as per third proviso to section 3(1) of the customs act, 1962. the show cause notice has been issued under section 124 of the customs act, 1962 read with proviso to section 28(1) without prejudice to any other action that may be taken against the notice under the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-21-2001
Reported in : AIR2001SC1672; 2001(75)ECC3; 2001(129)ELT286(SC); JT2001(4)SC97; 2001(2)SCALE608; (2001)4SCC472
..... tribunal, south zonal bench at madras ('the tribunal') wherein it was contended that since the gold biscuits were seized by the police originally, the provisions of section 123 of the customs act, 1962 cannot be invoked. therefore, in the absence of any presumption being available in favour of the department the burden was on the department to prove that the gold in question ..... it was contended before us that the department could not have taken advantage of the presumption available under section 123 of the customs act, 1962 in view of the fact that the gold in question was seized originally not by the customs authorities but by the police personnel. from the material available on record, we find that on finding the respondent carrying the gold ..... seized was liable for a penalty under section 112(b) of the customs act, 1962 and accordingly while confiscating the gold in question imposed a penalty of rs. 5 lakhs on the respondent ..... reply and after hearing the parties the commissioner of central excise and customs, cochin by his order dated 12.1.1996 held that the gold seized from the respondent was not duty-paid and not imported legally and accordingly was liable to confiscation under section 11(a) of the customs act, 1962. he further held that the respondent from whose possession the gold was .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-04-2001
Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395
..... . dharmadhikari, c.j. 1. in these writ petitions, a common challenge is made to the constitutional validity of section 151a of the customs act, 1962 (for short 'the act') and three circulars described as standing orders issued thereunder by the chief commissioner of customs, mumbai, directing the method to be followed for valuation of plastic items, non-ferrous metal scrap, polyester chips, p.o.y ..... pursue consistency at the expense of the merits of individual cases.20. as a result of the discussion aforesaid, the challenge to the constitutional validity of section 151a of the customs act made by the petitioners fails. the petitions are partly allowed so far as the challenge against the three impugned standing orders is concerned. the three impugned standing orders are not ..... amendment by madras legislature, which came up for consideration before the supreme court in the case of rajagopala naidu (supra) is not analogous or comparable to section 151a of the customs act with which we are dealing in this case. as is clear from the opening part of section 151a, the board and its delegate has been empowered to issue orders, instructions ..... conditions of supply and demand. hence, on the same reasoning, platt's price is also a fair indicator of correct international price for the purpose of section 14 of the customs act.6. in the reply-affidavit of the union of india, reference is made to decision of the tribunal in the case of m/s. plast fab. 1993 (66) elt 441 .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-21-2001
Reported in : 2001(77)ECC220,2001(131)ELT544(Cal)
..... force, on goods imported into, or exported from, india.section 2. duties specified in the schedules to be levied. - the rates at which duties of customs shall be levied under the customs act, 1962 (52 of 1962) are specified in the first and second schedules.section 3. levy of additional duty equal to excise duty. - (1) any article which is imported into ..... independent statutes. merely because the incidence of tax under section 3 of the customs tariff act, 1975 arises on the import of the articles into india it does ..... a) a duty of customs chargeable under section 12 of the customs act, 1962; (b) the duty in question, namely, under section 3(1) of the customs tariff act; (c) additional duty levied on raw-materials, components and ingredients under section 3(3) of the customs tariff act; and (d) duty chargeable under section 9a of the customs tariff act) 1975. customs act, 1962 and the customs tariff act, 1975 are two separate ..... writ petitioner vide bill of lading dated 17th august, 1982. after the said goods arrived in india, the custom authority imposed duty by virtue of section 12 of the customs act, 1962 read with sections 2 and 3 of the customs tariff act, 1975 by virtue of a notification dated july 31,1982 which has been impugned in this writ petition.2. .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-08-2001
Reported in : AIR2001SC4026; 2001(78)ECC10; 2000LC9(SC); 2001(133)ELT526(SC); JT2001(8)SC317; 2001(7)SCALE33; (2001)9SCC535
..... goods) rules, 1988. the relevant portion of rule 9(2) is extracted hereunder:-'for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962 and these rule, the value of the imported goods shall be the value of such goods, for delivery at the time and place of importation and shall include- (a ..... by indian oil corporation of high sea sale basis. the controversy in this appeal is about the assessable value of the imported goods under section 14 of the customs act 1962. the assistant commissioner of customs assessed the value of the basis of final invoices raised by indian oil corporation, madras, which included cif value, service charges plus other charges. amongst 'other charges' were ..... dated 12.1.1999 dismissing the revenue's appeal has been assailed in this appeal by the revenue.2. according to section 14(1) of the customs act, the value for the purpose of charging customs duty on imported goods shall be deemed to be the price at which they are ordinarily sold or offered for sale for delivery at the time and ..... do not agree with the further submission in the grounds that whatever has been collected by the high seas seller from the customer would form part of the value in terms of section 14 of the customs act read with the customs valuation rules, 1988. wharfage charges, stock loss expenses are essentially part of the landing charges, which as the commissioner (appeals) has rightly .....Tag this Judgment!