Search Results for "Customs Act section 128"

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...

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Supreme Court Upholds Section 498A IPC as Constitutionally Valid but Issues Guidelines to Prevent Misuse. The court held that the provision is not unconstitutional but requires safeguards against misuse through directions on arrest, investigation, and compounding of offences.

The Supreme Court in this batch of writ petitions and appeals considered the constitutional validity of Section 498A of the Indian Penal Code, 1860, w...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Bombay High Court Quashes Orders Rejecting Condonation of Delay in Customs and Central Excise Appeals; Directs Fresh Consideration. Appellate Authorities Failed to Exclude Time Taken in Prosecuting Writ Petitions Before Filing Statutory Appeals, as Required Under Section 14(2) of Limitation Act, 1963.

The judgment arises from two writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court. The lead petition, WP N...

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Bombay High Court Allows Petition in Customs Act Case — Confiscation and Penalties Quashed for Lack of Mens Rea. Imported capital goods released on payment of duty; no deliberate intent to evade duty established under Sections 111(d), 111(f), 112(a), and 125 of Customs Act, 1962.

The petitioners, M/s. Central Cables Limited (a company manufacturing electric wires and cables), its Managing Director Govind Daga, and Purchase Offi...