Search Results for "Section 130 Customs Act"

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Search Results for "Section 130 Customs Act"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

Supreme Court

"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

25 Jul 2024

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

High Court

Bombay High Court Allows Appeal Against CESTAT Order Dismissing ROM Application as Time-Barred. Time Limit Under Section 129B(2) of Customs Act, 1962 Applies Only to Suo Moto Rectification, Not to Applications Filed by Parties.

10 Jul 2017

The appellant, M/s. Allied Fibers Ltd., imported capital goods between October 1994 and September 1995. A show cause notice was issued on 24.03.1998 d...

High Court

Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Confiscation and Penalties in Currency Seizure Case. Confiscation of USD 3,50,000 for Prior Visits Set Aside as Department Failed to Prove Illegal Export; Penalties Under Section 114 of Customs Act, 1962 Require Active Participation.

7 Jul 2014

The Commissioner of Customs (C.S.I. Airport), Mumbai, filed an appeal under Section 130 of the Customs Act, 1962, challenging the order dated 6 March ...

High Court

Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

30 Jun 2014

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...

High Court

Bombay High Court Dismisses Section 34 Petition Challenging Arbitral Award on Interest. Interest Awarded from Arbitrator's Appointment Date Upheld as Within Discretion Under Section 31(7)(a) of Arbitration and Conciliation Act, 1996.

4 Apr 2012

The petitioner, Hindustan Petroleum Corporation Ltd., filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an ...

High Court

Bombay High Court Allows Revenue Appeal in Customs Case — Post-Importation Condition of 'No Sale for 2 Years' in Public Notice Held Not Applicable to Goods Imported Prior to Its Issuance. The Tribunal erred in applying a condition from a Public Notice dated 31.03.2000 to goods imported on 28.02.2000, as the condition was not in existence at the time of import.

6 Oct 2010

The appeal was filed by the Commissioner of Customs (Imports) under Section 130 of the Customs Act, 1962 against the order dated 7th July, 2004 passed...

High Court

Bombay High Court Allows Customs Appeal Against CESTAT Order Reducing Redemption Fine and Penalty Without Reasons. Tribunal's reliance on non-binding precedent from another bench held improper as it ignored its own earlier order.

21 Mar 2006

The Commissioner of Customs (General), Mumbai, filed an appeal under Section 130 of the Customs Act, 1962 against the order of the Customs, Excise and...

Supreme Court

Supreme Court Dismisses Appeal Against Confiscation of Smuggled Silver Due to Unexplained Delay and Availability of Alternative Remedy. Writ jurisdiction cannot be invoked to bypass statutory appeal remedy under Section 130 of the Customs Act, 1962, especially when there is inordinate delay of over two years.

30 Nov -0001

The appellant, Rikhab Chand Jain, filed a civil appeal by special leave against the judgment of the Rajasthan High Court (Jaipur Bench) dated 14th Mar...

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