Court : Mumbai
Decided on : Mar-30-2010
Reported in : 2010(112)BomLR2266,2010(176)LC257(Bombay)
..... authority would despite express provision of reference, will invoke writ jurisdiction with impunity.19. in the present case, there was a specific provision under section 130(3) of the customs act, 1962 for filing the reference application in the high court within six months against the order of refusing to refer the questions of law to the high court. the allahabad high ..... the constitution of india challenging the orders dated 17.01.1998 and 15.05.1998 is not maintainable in view of the alternate remedy available to the petitioner under the customs act, 1962. if the reasons given by the petitioner were to be accepted as valid basis for exercising our judicial discretion to entertain this petition on merits under extraordinary jurisdiction under ..... that as the petitioner preferred civil application no. 2379/2005 for allowing them to treat or convert the present petition as reference application under section 130(3) of the customs act, 1962, it shows that the petitioner has abandoned its right to proceed with the writ petition filed under articles 226 and 227 of the constitution of india against the orders dated ..... the petitioner already preferred civil application no. 2379/2005 for allowing the petitioner to treat or convert the present writ petition as reference application under section 130(3) of the customs act, 1962. prayer clauses (b), (c) and (d) of the said civil application read as under:(b) in the alternative and without prejudice, this honourable court may be pleased to treat/ .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-20-2010
Reported in : 2010(112)BomLR1776,2010(175)LC159(Bombay)
..... the premises of m/s. rajmal lakhichand, 169, balaji peth, jalgaon, should not be confiscated under section 111(d) of the customs act, 1962, read with section 3(3) of foreign trade (development & regulation) act, 1962, read with section 111 of the customs act, 1962...35(h) without prejudice to above, it has also come on record that shri abdul mohd. kunhi, and shri khalid thekee purayil ..... subpara- (ii) of para34, the recitals reads thus:the silver converted into chaurasas form has also been rendered liable to confiscation under the provisions of section 120 of the customs act, 1962.again reading of the aforesaid para of the show cause notice would show that section 120 was invoked because the smuggled silver was converted into chaurasa form. thus change of ..... is not co-relatable to the baggages receipts. accordingly, the said silver 199.66 kgs. is also liable to confiscation under the provisions of section 111(d) of the customs act, 1962.40. having noticed relevant contents of the show cause notice, let us now turn to the findings relating to confiscation of silver weighing 194.250 kgs. appearing in para11 and ..... purchased from m/s. dilipkumar hirachand & sons, jalgaon'. the modified question, thus, reads as under:whether the tribunal was justified in invoking the provision of section 120(2) of the customs act, 1962 to order confiscation of silver, when the said provisions had not been invoked in the show cause notice and when the applicants were not given any opportunity of being heard .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-05-2010
Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733
..... to capital goods, raw materials and consumables for repairs of ocean-going vessels - 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 capital goods, components, raw materials and consumables, when imported ..... ), mumbai by his order dated 26th february, 1999 confirmed the demand of customs duty of rs. 68,78,106/-, besides penalty and interest under section 28ab of the customs act, 1962 (for short 'the act'). 3. aggrieved, the appellant preferred an appeal to the erstwhile customs, excise and gold (control) appellate tribunal. however, the said appeal was withdrawn by the appellant on ..... the ground that they proposed to prefer an application in terms of section 127ma of the act before the settlement commission, constituted under ..... period, allow.....17. it is clear from the language of the notification that in order to avail of the benefit of exemption from whole of the duty of customs leviable under the customs tariff act, 1975, twin conditions, viz., (1) capital goods, components, etc. are required for repairs of ocean going vessels, and (2) the ship repair unit should .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-09-2010
..... reads as under :-exemption to raw pearls, rubies, emeralds and sapphires, rough diamonds, etc.- 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 each of the articles specified in column (2) of the table ..... sum of `2,20,50,125/- (rupees two crores twenty lakhs fifty thousand one hundred & twenty five only) by way of duty under the provisions of the customs act, 1962 (hereinafter referred to as, "the act") for release of the goods seized from the possession of the respondent.2) the factual matrix in brief is as follows: in a search and seizure in the ..... were confiscated by the department. (c) whether the baggage rules were correctly applied by the commissioner of customs, while deciding the duty payable by the respondent-firm. 5) the customs act, 1962 is an act to consolidate and amend the law relating to customs. the object of the act is to regulate the import and export of goods, into and from the shores of india, or otherwise ..... , and determine the customs duty payable. it also attempts to fill the lacunae of the previous customs legislations, viz., the sea customs act and the land customs act. it also aims .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jan-22-2010
Reported in : 2010(174)LC169(AP)
..... notifications or preliminary findings. the notification of the da publishing the final findings is indisputably appealable under section 9c before the cestat constituted under section 129 of the customs act, 1962. this, however, is no ground to in limine repel a challenge to initiation notification or preliminary findings on the ground that there is an effective alternative remedy ..... application they do admit that they are importers but to claim to be considered as domestic manufacturers notwithstanding the imports of components/sub-assemblies. section 2(23) of the customs act defines 'import' means 'bringing into india from a place outside india'. the term 'importer' is defined in section 2(26) in relation to any goods at any ..... of jurisdictional errors and denies any mala fide exercise of power by da.statutory provisions8. section 9a of the customs tariff act 1975 (the act, for brevity), was inserted by the customs tariff (second amendment) act 1992, which was substituted by the customs tariff (amendment) act 1995, with effect from 01.01.1995, which again underwent several amendments. there are eight sub-sections. ..... sdh equipment with specifications branded as stm-64, stm-256, dwdm 2.5g, dwdm 10g, dxc and interface converter. the tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and other multiplexers, optical multiplexer software under different subheadings. further, it is submitted by the counsel that the capacity of sdh equipment .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-23-2010
Reported in : (2010)112BOMLR2045,2010(176)LC1(Bombay)
..... president of the appellate tribunal. by notification dated 16-7-1999 the then president of the tribunal (then known as the customs, excise and gold (control) appellate tribunal) in exercise of the powers conferred by section 129(5) of the customs act, 1962 delegated his power and functions qua president in his absence, whether on leave or otherwise to the senior most vice president ..... by clause (3) of article 323b. one of such tribunal is created under section 129 of the customs act with other statutory provisions made thereunder regarding matters entrusted to it.19. the establishment of the above tribunal owes its existence to the law made by the parliament in the ..... 18. both articles 323a and 323b contemplated that such tribunals may be established under a statute which provide for such establishment and did not create them. section 129 of the customs act is a law made under clause (1) of article 323b that provided for the establishment of this tribunal by requiring the central government to constitute this appellate tribunal, as contemplated ..... tribunals are bestowed with specific power to deal with the validity of the statutory rules. as against this, in his submission, appellate tribunal created under section 129 of the customs act has no such power or jurisdiction. he thus submits that so far as the validity of rules is concerned that will have to be considered by this court alone in .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-15-2010
..... under tariff item no. 15 11 90 90, the assessment was charged at bcd 20% and nil cvd/sad. the assistant commissioner of customs asked the respondent to pay the differential duty, under s.28 of the customs act, 1962.3. the chemical examiner, visakhapatnam reported that the goods in question were rbd palm stearin with an admixture of palm fatty acid distillate ( ..... in short "pfad") and not crude palm stearin as declared by the importer. after due adjudication process, the assistant commissioner of customs finalized the bills of entry by classifying ..... is compelling, but not decisive. this argument stems from the interpretation favoured in rule 3(b) of the general rules for the interpretation of the first schedule to the customs tariff act, 1975, wherein the essential character of the subject matter determines its classification.12. we also find that rule 1 of the general rules of interpretation specifically state that "the ..... other hand, the respondent has maintained that the subject matter in question is industrial grade crude palm stearin falling under ch. sub heading no. 15 11 90 90 of the customs tariff act, 1975. to fortify this conclusion, they have contended that: -a. commissioner (appeals) erred in not appreciating and applying cbec circular dated 03.12.2002. respondent claims that .....Tag this Judgment!
Court : Chennai
Decided on : Mar-23-2010
Reported in : 2010(253)ELT722(Mad)
..... of the appellant and any contra view of the appellant in this regard was only an imaginary one stretching the concept of liberty too far.22. section 74 of the customs act 1962 refers to drawback allowable on re-export of duty paid goods, as far as the present case is concerned, the first respondent had not applied the ingredients of section 25a ..... /applicant it was not provided with an opportunity of oral hearing when the settlement commission issued notices dated 28-10-2008 to it as per section 127c(1) of the customs act 1962 in respect of the settlement application but the settlement commission while passing orders, had taken into account only the appellant's counsel's written reply and therefore, there was a ..... these cases and law is not settled in regard to this position.8. according to the learned counsel for the appellant, three show cause notices under section 124 of the customs act, 1962 were issued by the assistant director, directorate of central excise intelligence, chennai zone unit, chennai and if the three show cause notices are not clubbed then, the liberty of the ..... ought to have allowed the writ petition.5. the contention of the learned counsel for the appellant/petitioner is that the word 'case' under section 127(a)(b) of the customs act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that 127(a)(b) was not to be strictly construed.6. continuing further .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-05-2010
..... specifies the licensing authorities for the purposes indicated therein. rule 51 provides for application for the grant of licence.10. section 79 of the customs act, 1962, inter-alia, empowers the central government to make rules for exemption from duty any article in the baggage of a passenger. for that ..... that duty free import of firearms is not permissible. the division bench has rightly considered the provisions contained in customs act, 1962, baggage rules, 1959 act and rules framed thereunder, 1992 act and the exim policy and did not commit any error in holding that a person is not entitled by virtue ..... section 10 prohibits, inter alia, import of arms or ammunition by sea, land or air without a licence issued under the 1959 act and the 1962 rules. section 11 empowers the central government to prohibit import or export of arms or ammunition of such classes and descriptions as may ..... namely, (1) walther ppks snw007450 (npb pistol) (2) npb rifle and (3) dbbl gun under the arms act, 1959 (for short, `1959 act') and the arms rules, 1962 (for short, `1962 rules'). before coming to india, he is said to have consulted the indian consulate in san francisco, usa with regard ..... between the appellant and various authorities but the two firearms were not released. the appellant then served legal notices upon the additional commissioner of customs, igi airport, new delhi, deputy director general of foreign trade and ministry of commerce. in response thereto, the appellant received a communication .....Tag this Judgment!
Court : Delhi
Decided on : Mar-22-2010
Reported in : 168(2010)DLT334
..... answer the aforesaid question, it may be appropriate here to take note of section 197 cr.p.c. and section 155 of the customs act, 1962 which reads as under:section 197. prosecution of judges and public servants.- (1) when any person who is or was a judge or ..... second question relates to the applicability of bar under section 197 cr.p.c. read with section 155 of the customs act, 1962. it is the case of the custom officer that being a public servant he is protected by the aforesaid provisions, hence cannot be prosecuted without prior sanction ..... the fact that thukrals also admit that at the relevant time the custom officer was discharging his official duties.iv. section 155 of the customs act, 1962 also provides an embargo for initiating of any proceedings against the customs inspector like the petitioner unless the procedure prescribed in sub-section 2 ..... the aforesaid judgment which discussed on the point of sanction under section 197 cr.p.c. corollary also follows section for 155 of customs act that the question of sanction should be left upon to be decided in the main judgment which may be delivered upon conclusion of ..... of section 155 is followed strictly. it has also not been done or appreciated by the ld. magistrate.v. two cases arise out of the same incident and the findings in the case against the custom .....Tag this Judgment!