Search Results for "Section 28AB"

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Bombay High Court Allows Writ Petition Challenging Interest Demand Under Section 28AA of Customs Act, 1962. Interest on Delayed Payment of Duty Held Payable Only After Crystallization of Duty Liability by Supreme Court Decision.

The petitioner, M/s. M.J. Exports Pvt. Ltd., imported 53 Haemodialysis Machines and accessories under an Open General License and claimed exemption un...

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Bombay High Court Dismisses Writ Petition Against Settlement Commission's Interest Order Under Customs Act. Settlement Commission Directed Interest Under Section 28AB After Amendment Removed Power to Grant Immunity; Court Holds Mandatory Interest and No Jurisdiction to Waive.

The dispute concerned the power of the Settlement Commission to grant immunity from interest under the Customs Act, 1962 after its amendment in 2007. ...

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Bombay High Court Examines Rejection of Settlement Applications by Customs Settlement Commission for Non-Compliance with Section 127B of Customs Act, 1962. Petitioners Argued That Non-Payment of Interest Under Repealed Section 28AB Could Not Be Ground for Rejection, and Orders Were Arbitrary.

The petitioners, a father-son duo engaged in importing old and used cranes, faced three show cause notices issued by the Directorate of Revenue Intell...

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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.

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

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Nil TDS Certificate Under Section 195(2) of Income Tax Act. Assessment of Whether Reimbursement of Seconded Employees' Salaries Constitutes Fee for Technical Services Under India-US Double Taxation Avoidance Agreement.

The petition impugned the order of the Deputy Commissioner of Income Tax (International Taxation) rejecting the application for a Nil TDS certificate ...

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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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Bombay High Court Quashes Show Cause Notice in Customs Duty Demand Case Due to Inordinate Delay — 9-Year Delay in Adjudication Violates Principles of Natural Justice and Is Oppressive Under Customs Act, 1962.

The petitioner, Eastern Agencies Aromatics (P) Ltd., a company registered under the Companies Act, 1956, filed a writ petition challenging a Show Caus...

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Bombay High Court Allows Writ Petition Challenging Seizure and Confiscation of Medical Equipment Imported Under Customs Duty Exemption — Limitation Period Under Section 110(2) of Customs Act, 1962 Mandates Return of Seized Goods if No Notice Issued Within Six Months

The petitioners, Insight Diagnostic Oncological & Research Institute Private Limited and Dr. Anil V. Purohit, imported a Computerised Treadmill on 11 ...