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Judgment Search Results Home > Cases Phrase: customs act 1962 Year: 2008 Page 1 of about 3,730 results (0.109 seconds)

Apr 11 2008 (SC)

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Decided on : Apr-11-2008

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

..... powers vested in the central government under sub-section (6) of section 6 and sub-section (7) of section 7 of the maritime zones act, 1976, the government extended the customs act, 1962 and the customs tariff act, 1976 to the designated areas of the continental shelf and the exclusive economic zone by notification published in the official gazette referred to and reproduced in ..... placed oil rig operators. the high court in the aforesaid judgment held that the oil rigs are foreign going vessels as defined in section 2(21) of the customs act, 1962 (for short, 'the customs act'). the spare parts or equipment for the oil rigs were 'stores' and the writ petitioners were entitled to clear the stores to the oil rigs, without ..... a) of sub-section (6) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976), the central government hereby extends the customs act, 1962 (52 of 1962) and customs tariff act 1975 (51 of 1975) to the continental shelf of india and the exclusive economic zone of india with effect from the date of ..... for the time being comprised in the territory of india.(iii) section 2(27) of the customs act, 1962 defines 'india' as under:'india' includes the territorial waters of india.this definition under the customs act is relevant for the purposes of the customs act only.relevant provisions of customs act, 1962(iv) section 2(21) assigns the following meaning to the 'foreign going vessel or aircraft': .....

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Jan 25 2008 (SC)

Union of India (Uoi) Vs. Anil Chanana and anr.

Court : Supreme Court of India

Decided on : Jan-25-2008

Reported in : 2008(56)BLJR1022; 2008(124)ECC163; 2008(150)LC163(SC); 2008(222)ELT481(SC); JT2008(2)SC1; 2008(1)SCALE688; (2008)4SCC175; 2008AIRSCW1038; 2008(4)SCC175; 2008(1)SCALE688.

..... rule 4 within the time specified in such order or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of the customs act, 1962 shall apply as if no such immunity had been granted.(2) an immunity granted to a person under sub-rule (1) above may, at any time, be withdrawn by the ..... disclosure of facts relating to the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under the customs act, 1962 with respect to the case covered by the compounding of offence.rule 7. withdrawal of immunity from prosecution in certain conditions. -(1) an immunity granted to a person under rule ..... 10.8.04 was of 1,40,847.41 equivalent to rs. 1,16,90,300. on 12.8.04 anil's statement was recorded under section 108 of the customs act, 1962 in which he stated that the said earrings were gifted to him by his friend in london. the name of his friend was bhupendra kansagara whom he had met for ..... . on 12.8.04 anil was placed under arrest for having committed offences punishable under sections 132 and 135 of the customs act, 1962 (for short, '1962 act') for failure to declare dutiable goods in customs declaration form and for having walked through the green channel with intent to evade the payment of duty and for making willful mis-statements and suppression of material facts. on .....

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Mar 11 2008 (SC)

Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Decided on : Mar-11-2008

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

..... are not guilty of suppression of facts, collusion or wilful misstatement of facts, therefore, the extended period of limitation cannot be invoked under proviso to section 28(1) of the customs act, 1962 in the instant appeal and the other connected appeals. consequently, this appeal and other connected appeals filed by the appellant have to be dismissed being time barred. 42. since this ..... stress on the question of limitation and imposition of penalty therefore, we deem it appropriate to reproduce the provisions (sections 28 and 114a) dealing with limitation and penalty in the customs act, 1962. sections 28 and 114a are reproduced as under:28. notice for payment of duties, interest, etc. - (1) when any duty has not been levied or has been short-levied ..... notification. the matter of dispute is only regarding the quantum of wastage and recovery of gold therefrom and, therefore, section 111(o) of the customs act, 1962 cannot be invoked and, consequently, section 112(a) or 114a of the customs act, 1962 also cannot be invoked. it was further submitted that the show-cause notice is time barred and that since the show-cause notice is ..... it was also submitted on behalf of the respondent that non- accounting of gold or the wastage thereof does not amount to violation of any provisions of the customs act, 1962 or the conditions of customs notification no. 177/94 issued on 21.10.1994. 10. the respondent submitted that the proprietor of the company in his statement informed that the gold is .....

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Jul 09 2008 (SC)

Noor Aga Vs. State of Punjab and anr.

Court : Supreme Court of India

Decided on : Jul-09-2008

Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896

..... of ariana afghan airlines.5. appellant arrived at raja sansi airport at about 6 p.m. on 1.08.1997. he presented himself before the authorities under the customs act, 1962 (for short 'the customs act') for customs clearance. he was carrying a carton with him said to be containing grapes. the cardboard walls of the said carton were said to have two layers. as some ..... parties, as noticed hereinbefore, it is appropriate to notice the relevant provisions of the act as also the customs act, 1962.20. the purported recovery was made by the customs department. in terms of the provisions of the act they were entitled to make investigations as also file the chargesheet.21. the act was enacted to consolidate and amend the law relating to narcotic drugs to make ..... certain important features, namely:(a) there should be in the first instance statement made and signed by a person before a competent custom official.(b) it must have been made during the course of enquiry and proceedings under the customs act.114. only when these things are established ..... one case the authority was appointed under the customs act and in the other under another. what is relevant is the purpose for which such arrest or search and seizure is made and investigation is carried out. the law applicable in this behalf must be certain and uniform.113. even otherwise section 138b of the 1962 act must be read as a provision containing .....

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May 07 2008 (SC)

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Decided on : May-07-2008

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

..... desperate effort shri k. subramaniam, learned senior advocate then urged that the only offence which could have been alleged against any of the accused was under section 132 of the customs act, 1962, i.e., of making a false declaration. the argument was that since the offence complained of related to the false declaration and false documents, the appellant could be prosecuted ..... commission for generating revenue and had also made provisions for release of the goods on payment of duty and had also made provisions for granting immunity from prosecution under the customs act, 1962 under the penal code and also under the other central law and, therefore, it was clear that the intention of the legislature was more on revenue aspect rather ..... the gcs. the said certificate provided the final settlement of tax arrears and also granted the immunity to the gcs from any proceedings for prosecution for any offence under the customs act, 1962 or from the imposition of penalty under the concerned enactments. however, a case was registered against the appellants on the ground that the appellants in conspiracy with the director ..... object of the scheme, undoubtedly, is to recover the taxes both direct as well as indirect. section 87 (j) specifically brings into the fold of the scheme the customs act, 1962, which is the concerned act for the purpose of the present controversy. section 87 (a) gives the definition of declarant as- 'declarant means a person making a declaration under section 88'. section .....

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Jul 04 2008 (HC)

Commissioner of Customs Vs. Jhunjhunwala Vanaspati Ltd.

Court : Gujarat

Decided on : Jul-04-2008

Reported in : 2008(120)ECC231; 2008(156)LC231(Gujarat); 2008(232)ELT600(Guj)

..... , meaning thereby it is held that the tribunal was not justified in permitting the respondent to file a fresh bill of entry contrary to provisions of section 149 of the customs act, 1962. similarly, the tribunal was not justified in permitting the respondent to file a fresh bill of entry in respect of 500 mt of imported goods. the tribunal was also not ..... per port out turn report under seizure by drawing panchnama on 08.02.2006, under a reasonable belief that the goods are liable for confiscation under the provisions of the customs act, 1962. 9.1 the respondent, having failed to trace m/s. magpie, as they admitted during the course of personal hearing, have tried to adopt a course which is favourable to ..... facts and circumstances of the case, the tribunal is justified in permitting the respondent to file a fresh bill of entry contrary to the provisions of section 149 of the customs act, 1962 which provides that no bill of entry or a shipping bill or a bill of export shall be authorized to be amended after the imported goods have been cleared for ..... , kandla placed the goods under seizure by drawing panchnama on 08.02.2006, as according to the officers, the goods were liable for confiscation under the provisions of the customs act, 1962.5.5 in view of the above, the respondent (m/s. magpie) preferred a petition being special civil application no. 5037 of 2006 before this court. the same was disposed .....

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Feb 06 2008 (HC)

The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Decided on : Feb-06-2008

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

..... central excise duties:the central government may, by notification in the official gazette, declare that any of the provisions of the [customs act, 1962 (52 of 1962)] relating to the levy of and exemption from customs duties, drawback of duty, warehousing customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such ..... properties. it is contended that the respondent-banks seeking to proceed under the provisions of the sarfaesi act or the karnataka co-operative societies act, 1959, which are legislations enacted subsequent to the provisions of the central excise act, 1944 and the customs act, 1962 and even on that count, the petitioner would be able to assert a preferential right or ..... bank, it is contended that the general power of recovery under the customs act, 1962 and the central excise act, 1944 is subject to the proceedings under the sarfaesi act and the sarfaesi act being a special enactment, would be applicable irrespective of other enactments being enforced. the sarfaesi act is a complete code providing for all contingencies for recovery of debts ..... which has been confirmed in all respects, in accordance with the provisions of the central excise act and the rules.7. it is contended that by virtue of section 11 of the central excise act, 1944 read with section 142 of the customs act, 1962, the petitioner-department is empowered to recover excise duty by way of attachment and sale .....

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Feb 21 2008 (SC)

Commissioner of Customs Vs. Ferodo India Pvt. Ltd.

Court : Supreme Court of India

Decided on : Feb-21-2008

Reported in : 2008(125)ECC297; 2008(151)LC297(SC); 2008(224)ELT23(SC); JT2008(3)SC15; 2008(3)SCALE153; (2008)4SCC563; 2008AIRSCW1633; 2008(4)SCC563; JT2008(3)SC15

..... the price of the imported goods under rule 9(1)(c) or in the alternative under rule 9(1)(e).5. under section 14 of the customs act, 1962, the assessable value of imported goods is deemed to be the price at which such or like goods are ordinarily sold or offered for sale for ..... that order in the matter of determination of arm's length pricing.7. to determine the assessable value for the levy of customs duty on imported goods, section 14 of the 1962 act has to be read with the provisions of cvr, 1988 because under section 14(1) there is reference to a deemed price ..... , it has to be determined using reasonable means consistent with the principles and general provisions of the cvr, 1988 and section 14(1) of the 1962 act and on the basis of data available in india. to the great extent possible, this method is based on previously determined values and methods with a ..... point in calculating the deductive value is the same price in the country of importation. various deductions are necessary to reduce that price to the relevant customs value. these deductions are:(i) commissions usually paid or agreed to be paid, profits and general expenses added in connection with sales;(ii) usual transport ..... 9(1) and (2). rule 9(1) and (2) is based on the principle of attribution. under customs law, valuation is done on pricing whereas in the case of transfer pricing under income-tax act, 1961, valuation is profit based. the principle of attribution of certain costs (including royalty and licence fee payments) .....

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May 16 2008 (SC)

Commissioner of Customs, (Prev.) Gujarat Vs. Reliance Petroleum Ltd.

Court : Supreme Court of India

Decided on : May-16-2008

Reported in : 2008(129)ECC103; 2008(155)LC103(SC); 2008(227)ELT3(SC); JT2008(7)SC299; 2008(8)SCALE81; (2008)7SCC220; 2008(4)Supreme157.

..... import of similar goods or identical goods brought on record by the lower authority, declared value is the fair value under section 14 of the customs act, 1962. there is no dispute nor any evidence that the appellants have remitted any extra payments clandestinely to the foreign suppliers over above the invoice value ..... 11.4.1997 was issued by the central government, in exercise of its power conferred upon it under section (1) of section 25 of the customs act, 1962, being satisfied that it was necessary in the public interest so to do, made further amendment in notification no. 11/97, cus. dated 1. ..... technical literature and then comparing the present import with the values of a crawler crane cc- 12600 an accepted mobile crane imported at jawahar custom house to be identical and similar to goods herein only on the grounds of lifting capacity of the crawler crane cc-12600 and the present ..... supreme court in the case of coromandel fertilizers ltd. (supra) wherein the apex court has held that landing charges when assessed at a percentage, customs cannot add any amount thereto on the ground that expenses for unloading were not covered in the landing charges, since they cover the totality of ..... in a dismantled condition in 146 packages showing the consignment to be falling under chapter sub-heading 8426.19 and 8427.90 respectively of the customs tariff.6. respondent claimed the benefit of concessional rate of duty in terms of the said notification showing the value of the imported item to .....

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Aug 04 2008 (HC)

The Commissioner of Customs (Preventive) Vs. Noble Asset Co. Ltd. and ...

Court : Mumbai

Decided on : Aug-04-2008

Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)

..... however, in respect of the designated locations in the exclusive economic zone (eez), no such concurrent jurisdiction exists or has been conferred as seen from the notification issued under the customs act, 1962. the preliminary objection as to want of jurisdiction, therefore, was upheld. the other contentions were considered and disposed off. it is revenue who has approached this court against the ..... this is a notification issued in exercise of the powers conferred by sub-section (1) of section 4 of the customs act, 1962 whereby the central government has appointed officers to be commissioner of customs, deputy commissioner of customs and assistant commissioner of customs for the area mentioned in corresponding entry under column no.2 of table with effect from the date of publication of ..... the contract between neptune exploration & industries ltd., and ongc, the 1st respondent filed a shipping bill for export of the said rig. the customs authorities, however, detained the said rig under section 110 of the customs act, 1962 and issued a detention memo dated 12th may, 2001. the rig was released on the 1st respondent furnishing a bank guarantee of rs.15. ..... area in the eez.10. to answer the issue we may firstly refer to some of the provisions of the customs act, 1962. section 2(27) defines 'india' to include the territorial waters of india.section 2(28) defines 'indian customs waters' to mean the waters extending into the sea up to the limit of contiguous zone of india under section .....

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