Court : Mumbai
Decided on : Apr-05-2013
..... the general provisions for appeal in section 129a(1)(a), having regard to the fact that the regulations constitute a self contained code. 8. section 146 of the customs act, 1962 provides as follows: ??146. customs house agents to be licensed. - (1) no person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or ..... as the same takes away the substantive right of appeal to the cestat as provided under section 129a of the customs act, 1962; (c) whether regulation 21 of the chalr, 2004 is ultra vires the provisions of the customs act, 1962. ? 3. the appeal is admitted on the aforesaid questions and is taken up for hearing and final disposal, at this stage by consent. 4. the ..... in the case of vetriimpex (supra). 6. counsel appearing on behalf of the appellant submits that (i) under section 129a of the customs act, 1962, an appeal lies to the tribunal against a decision or order passed by the commissioner of customs as an adjudicating authority; (ii) the expression "adjudicating authority" has been defined by section 2(1) to mean any authority competent to ..... (1)(a). 7. on the other hand, counsel appearing on behalf of the revenue submits that (i) section 146 of the customs act, 1962 mandates the holding of a licence in order to carry on business as an agent at any customs station relating to the entry or departure of a conveyance or the import or export of goods; (ii) sub-section (2) of .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-14-2013
..... bonded warehouse licence, the goods lying in the warehouse should be deemed to have been improperly removed from the warehouse under section 72 of the customs act, 1962. it is contended that section 72 of the customs act is not applicable in the present case as the assessee has been consistently seeking extension of the private bonded warehouse licence and once extension of ..... 27th february, 2004, the assistant commissioner of central excise, thane called upon the assessee to show cause as to why action should not be initiated against the assessee under the customs act, 1962 for non fulfilment of the export obligation under the lop dated 9th september, 1998. 12) before proceeding with the adjudication of the aforesaid show cause notice dated 27th february, ..... export obligation within the first block of five years constitutes violation of the bond executed under notification no.53 of 1997 and violation of sections 61 and 72 of the customs act, 1962? ? 2) the appeal is admitted on the above question and taken up for hearing by consent of parties. 3) the relevant facts are that the appellant-assessee originally ..... to state that penal action, if any, may be initiated against the assessee either by the development commissioner or the customs authorities only if the assessee is found to violate the foreign trade (development and regulation) act, 1992, customs act, 1962, central excise act or any other law for the time being in force during the extended period of five years. 50) the appeal .....Tag this Judgment!
Court : Mumbai
Decided on : Jan-16-2013
..... appeals, have been made applicable to the duty chargeable under section 9a as far as may be as they apply in relation to the duty leviable under the customs act, 1962. under section 130 of the customs act, 1962, an appeal has been provided to the high court from every order passed in appeal by the tribunal on or after 1 july 2003 on a substantial ..... subsidy or dumping in relation to import of any article shall lie to the tribunal constituted under section 129 of the customs act, 1962. 4. the customs tariff act, 1975 provides in section 9a(8) as follows: ??(8) the provisions of the customs act, 1962 (52 of 1962) and the rules and regulations made thereunder, relating to the date for determination of rate of duty, non-levy, short-levy ..... is bound to adopt a plain and literal meaning of the words which have been used by parliament in section 9a(8) of the customs tariff act, 1975. the statutory provision specifically incorporates all the provisions of the customs act, 1962 relating to appeal as far as may be, in their application to the duty chargeable under section 9a. under section 130, an appeal has ..... to the value of goods for the purposes of assessment. 5. the plain effect of section 9a(8) of the customs tariff act, 1975 is that the provisions of the customs act, 1962 relating to appeal have been made applicable, as far as may be, to the duty chargeable under the provision. the order of the tribunal passed in appeal would, therefore, clearly .....Tag this Judgment!
Court : Mumbai
Decided on : May-10-2013
..... ) and hence, a petition under article 226 of the constitution of india should not be entertained. 7. section 14 of the customs act, 1962 inter alia provides that for the purposes of the customs tariff act, 1975 or any other law for the time being in force, the value of imported goods shall be the transaction value of such goods, that is to say, the ..... was loaded in terms of the directions contained in the order. 4. an order passed by the deputy commissioner of customs in the gatt valuation cell is subject to an appeal before the commissioner of customs under section 128(1) of the customs act, 1962. the submission however, that has been urged is that the impugned order has been passed in violation of the principles ..... valuation cell, mumbai dated 19 march 2013, assessing the bills of entry under rule 9 of the customs valuation (determination of value of imported goods) rules, 2007 read with section 14 of the customs act, 1962, after making an addition to the declared value. 3. the first petitioner is a wholly owned subsidiary of forbo finanz ag, switzerland. the first petitioner imports raw ..... of natural justice and without complying with the mandatory procedural requirements set out in rule 12 of the customs valuation (determination of value of imported goods) .....Tag this Judgment!
Court : National Consumer Disputes Redressal Commission NCDRC
Decided on : Feb-19-2013
..... negligence on the part of the complainant itself. there was no water proof packaging and it did not invoke section 23 of the customs act, 1962 for remission of custom duty. again, customs is not a party. 17. we find it extremely difficult to countenance these contentions. first of all, we will decide the question ..... kept good under statutory provision not because of any contract with complainant. op2 is appointed by the customs under section 57 of the customs act, 1962, as public warehouse for keeping the goods which are subject to customs clearance. the complainant imported total 5000 mts of pakistan sugar and the said record was getting cleared ..... by customs step by step in lots and the last lots of said goods 1881 mt sugar were ..... for the claim of the insurance. there is no privity of contract between the complainant and op2. op2 is merely the bailee of the customs and does not represent the bailor. it was submitted that mere receipt of a premium does not give rise to a concluded contract of ..... declared for a proportion cif value of usd 662112. the cargo arrived at kandla on 04.05.1998 by ship. it was cleared by the customs. a total relevant quantity of 181 mts remained with the port premises and were stored in central warehousing corporation (cwc), op2. op 2 charged .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-22-2013
..... and weapon. no record has been produced. so, in these circumstances, learned trial court has wrongly relied upon statement under section 108 of the customs act, 1962 against the appellants 27. i have carefully considered the said submission but do not find any force in that submission.28. sukhchain singh was not ..... the knowledge of framer of law in respect of sections 25 and 26 of the indian evidence act. according to section 108 of the customs act, 1962 clause (iv) every inquiry made under section 108 of the customs act, 1962 shall be deemed to be a judicial proceedings within the meaning of sections 193 and 128 of ..... appeal not s-1404 sb o 7. 6. in his voluntary statement dated 15.4.2009 recorded under the provisions of section 108 of the customs act; 1962, sukhchain singh stated that he remained in central jail, amritsar from 1999 to 2006 for his involvement in a case of arms-ammunitions booked by ..... allowed to go.4. voluntary statement of harpal singh-accused was recorded on 12.10.2008 under the provisions of section 108 of the customs act, 1962, in which harpal singh inter alia admitted the recovery of fake indian currency and five pistol alongwith 10 magazines from him and further admitted ..... singh. the criminal appeal not s-1404 sb o 4. dri officer seized the recovered indian fake currency notes under section 110 of the customs act, 1962, on the reasonable belief that the same has been smuggled into india, as harpal singh could not produce any documentary evidence for the legal .....Tag this Judgment!
Court : Orissa
Decided on : Jul-24-2013
..... .000757 dated 14.10.2008 previously assessed provisionally, pending submission of original documents, demurrage certificates, bank signed invoice & test result has been assessed finally under section 18(2) of he customs act, 1962. consequent upon finalization of the under mentioned b/e, the deputy commissioner, has been pleased to redeem the related p.d. cum test bond and finalize the said b/e ..... order or final assessment order?. (vii) what order?.8. question nos. (i), (ii) and (iii) being interlinked, they are dealt with together.9. sections 17 and 18 (1) of the customs act, 1962 deal with the assessment. under sub-section (1) of sec. 17 that after an importer has entered any imported goods under section 46 or an exporter has entered any export ..... 07.2013 b.n. mahapatra, j.the present appeal has been directed under section 130 of the customs act, 1962 (in short, the act, 1962 .) against the order dated 05.07.2012 passed by the customs, excise & service tax appellate tribunal (for short, cestat .), east zonal bench, kolkata in customs appeal no.c/174/2011 2. appellant s case in a nut-shell is that the appellant ..... of original documents, demurrage certificates, bank signed invoices and test result and has been assessed finally under section 18(2) of the customs act, 1962. 13 this further shows that no regular/final assessment as provided under section 17 of the act has been passed. section 18(2) does no.contemplate of passing any final order of assessment by the department. section 18(2 .....Tag this Judgment!
Court : Chennai
Decided on : Jun-05-2013
..... re-export, coupled with imposition of penalty, also suffers from the vice of arbitrariness and capriciousness in the proceedings under the customs act, 1962. 12.2. section 124 of the customs act, 1962 contemplates issuance of show cause notice before confiscation of goods or imposition of penalty and it reads as follows: ".section 124. ..... 11.11 and 12.5 of this order, the impugned order imposing penalty on each of the petitioners/importers under section 112(a) of the customs act, 1962 is unsustainable in law. conclusion: for the foregoing reasons, these writ petitions are allowed and the common impugned order under challenge is set aside. ..... earlier directing the authority to consider the claim of the petitioners for release of the goods was in terms of section 47 of the customs act, 1962 and the petitioners were given an opportunity to submit their contentions for release of the goods for home consumption. 13.3. if the authority ..... show cause notice before adjudicating the matter for confiscation of goods and levy of penalty. hence, the procedure prescribed under section 124 of the customs act, 1962 has not been followed and on that ground also the impugned order is liable to be set aside. 12.4. it has to be ..... /- (rupees fifty thousand only) on the importers in respect of each of the seventeen bills of entry, under section 112(a) of the customs act, 1962.".7. it is the contention of mr.c.natarajan, learned senior counsel and mr.a.k.jayaraj, learned counsel for the petitioners that a .....Tag this Judgment!
Court : Chennai
Decided on : Apr-02-2013
..... have large financial implications for the union government. the incorporation of electronic technology in the functioning of judicial and quasi-judicial authorities constituted under the central excise act, 1944, the customs act, 1962 and cognate legislation would provide a measure of transparency and accountability in the functioning of the adjudicating officers, the appellate commissioners as well as the tribunal. but ..... limitations. we are dealing with circulars/instructions on recovery of duty/tax due. the provision of section 37-b and section 151-a of the central excise act, 1944 and the customs act, 1962 respectively, which are referred to above, does not deal with such contingency (i.e) issues relating to recovery of duty/penalty due on orders of adjudication. ..... is evident that it relates to circulars issued for the purpose of maintaining uniformity in classification both in respect of excisable goods and also the goods imported under the customs act, 1962. it also relates to levy of duty on such goods. besides it contemplates issuance of circulars in respect of import or export of goods that are prohibited or ..... authority. this would be obviated by incorporating the requirement of disseminating and uploading the proceedings of judicial and quasi-judicial authorities under the central excise act 1944 as well as the customs act 1962 in an electronic form. this would ensure that a measure of administrative control can be retained with a view to safeguarding the position of the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-16-2013
..... not. no submission was made by mr. marlapalle on the issue as to whether the detention order was sustainable after the settlement commission had granted immunity from prosecution under the customs act, 1962.32. writ petition (crl.) no.35 of 2011 and s.l.p. (crl.) no.2442 of 2012 (not appeal), have been filed challenging the detention order passed under section 3 ..... settlement commission for settlement of the disputes in respect of the show cause notices issued to them in the manner contemplated under sections 127-a to 127-m of the customs act, 1962. by an order dated 17.10.2011, the settlement commission allowed the applications to be proceeded with and while imposing penalty upon the proposed detenue under sections 112-a and ..... time since the decision rendered in alka subhash gadia's case in 1992, new grounds of challenge, such as absence of live link and intervention of settlement proceedings under the customs act, 1962, have been canvassed which could not have been contemplated in alka subhash gadia's case and cannot be ignored in the facts of cases not being brought before the courts ..... central excise, additional bench, mumbai on 29.3.2012, and the case was settled. while settling the case, the settlement commission granted the petitioner immunity from prosecution under the customs act, 1962. the writ petition filed by the petitioner challenging the detention order, being w.p.(crl.) no.48 of 2012, was disposed of by this court on 4.4.2012, with .....Tag this Judgment!