Search Results for "Section 127B"

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Search Results for "Section 127B"

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Supreme Court

Supreme Court Holds Customs Duty Payable on Redemption of Confiscated Goods Under Section 125 of Customs Act, 1962 — Interest Under Section 28AB Also Attracts. Redemption fine does not substitute duty; duty and interest are separate liabilities.

23 Jul 2024

The Supreme Court adjudicated two questions arising under the Customs Act, 1962: whether customs duty is payable when confiscated goods are redeemed a...

Supreme Court

Supreme Court Refers Conflict Between High Courts on Settlement Commission Jurisdiction Under Customs Act — Personal Liberty and Right to Settle Disputes Under Chapter XIVA of Customs Act, 1962. The Court directed the matter to be placed before the Chief Justice of India due to divergence of opinion between Bombay and Delhi High Courts on whether an accused can approach the Settlement Commission after arrest.

4 May 2023

The present writ petition was filed by Yamal Manojbhai, a Non-Resident Indian (NRI), under Article 32 of the Constitution of India, raising an issue o...

High Court

Bombay High Court Allows Settlement Application in Customs Duty Case — Settlement Commission Cannot Reject Application on Grounds Not Specified in Section 127B of Customs Act, 1962. The court held that the conditions for rejection of a settlement application are only those enumerated in Section 127B(1) of the Customs Act, 1962, and the Settlement Commission cannot impose additional conditions such as requiring the applicant to admit the entire duty liability before filing the application.

21 Nov 2016

The petitioner, M/s Auto Creaters, filed a Writ Petition under Article 226 of the Constitution of India challenging the common order dated 14th March ...

High Court

Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

16 Sep 2016

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...

High Court

Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse.

25 Jun 2015

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Singl...

High Court

Bombay High Court Quashes Settlement Commission Order in Customs Duty Case — Jurisdictional Condition Under Section 127B Not Fulfilled. Settlement Commission lacked jurisdiction to entertain application under Section 127B of the Customs Act, 1962 as no show cause notice was issued and no proceedings were pending.

29 Jun 2011

The Union of India filed a writ petition challenging the validity of an order passed by the Settlement Commission on 21 December 2010, which had acted...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission Order in Customs Duty Case. Settlement Commission's order upheld as valid exercise of power under Section 127H of Customs Act, 1962 granting immunity from interest.

13 Oct 2010

The Union of India, through the Commissioner of Customs, filed a writ petition under Article 226 of the Constitution of India challenging an order dat...

High Court

High Court of Bombay Dismisses Union of India's Challenge to Settlement Commission's Jurisdiction in Customs Duty Evasion Case. Settlement Commission Has Power to Settle Cases Involving Confiscation and Penalty Under Customs Act, 1962, Even Without Quantified Duty.

15 Sep 2010

The Union of India, through the Additional Director General of Revenue Intelligence, Mumbai, filed a writ petition under Article 226 of the Constituti...

High Court

Bombay High Court Dismisses Petition Challenging Settlement Commission Order Rejecting Premature Application in Fraudulent Export Case. Settlement Commission's Rejection of Application as Premature Upheld as No Show Cause Notice Issued Under Customs Act, 1962.

10 Aug 2006

The petitioners, M/s Petrosolv India Co. and its partner, filed a writ petition challenging an order dated 13 July 2006 passed by the Settlement Commi...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Consideration of Settlement Application. Preventive detention order set aside as detaining authority failed to consider detenu's pending settlement application under Customs Act and Central Excise Act before passing order.

27 Jul 2006

The petitioner, brother-in-law of the detenu Charles Patrick, challenged the detention order dated 5.5.2006 passed under Section 3(1) of the Conservat...

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