Search Results for Tag : Customs Act
Notifications & Circulars
Specified goods when stored in warehouse within ambit of Customs Act, 1962(11.01.2016)
The Ministry of Finance has specified goods that will attract provisions of the Customs Act, 1962 when deposited in a warehouse. The list comprises va.....
Tags : Fuel, spirits, crude, nitrogen, storage, customs act
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News
Ker HC: Can’t Seize Vehicle on Mere Apprehension that it may be used for Smuggling(26.07.2023)
Kerala High Court has observed that under Section 115 of Customs Act, 1962, a vehicle can be seized by customs if it was actually used or is being use.....
Tags : Kerala High Court, Customs Act, Smuggling, Vehicle
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Bombay HC: Mandatory Pre-Deposit U/S 129E of the Customs Act Is Constitutional(14.07.2022)
Bombay High Court has held that the fiscal legislation can very well stipulate as a requirement of law a mandatory pre-deposit as a condition preceden.....
Tags : Bombay High Court, Customs Act, Mandatory Pre-Deposit, Constitutional
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Kerala HC: Interest Under Customs Act Statutory, Cannot Be Waived Unless Authorised By Act(30.09.2021)
Kerala High Court has ruled that a Court cannot waive the payment of interest while exercising its jurisdiction under Article 226 of the Constitution,.....
Tags : Kerala High Court, Interest Under Customs Act
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SC: Insolvency And Bankruptcy Code Will Prevail Over The Customs Act(26.08.2022)
Supreme Court had held that the Insolvency and Bankruptcy Code (IBC) will prevail over the Customs Act and that the customs authority can only determi.....
Tags : Supreme Court, IBC, Customs Act
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Del. HC: Importation of Gold is a Prohibited Item Under Section 2(33) of Customs Act(22.08.2023)
Delhi High Court has held that importation of gold is a prohibited item under Section 2(33) of Customs Act; and that redemption in case of importation.....
Tags : Delhi High Court, Gold, Customs Act
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CIVIL - Prosecution Under Customs Act Not Barred in Regard to Art Treasures: SC(28.02.2019)
Supreme Court has held that prosecution under Sections 132 and 135(1)(a) of the Customs Act, 1962, is not barred in regard to the antiquities or art t.....
Tags : Kerala High Court, Customs Act, Antiquities, Art Treasures.
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CUSTOMS - Prosecution Under Customs Act Not Barred in Regard to Art Treasures: SC(28.02.2019)
Supreme Court has held that prosecution under Sections 132 and 135(1)(a) of the Customs Act, 1962, is not barred in regard to the antiquities or art t.....
Tags : Kerala High Court, Customs Act, Antiquities, Art Treasures.
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CUSTOMS - Prosecution Under Customs Act Not Barred in Regard to Art Treasures: SC(28.02.2019)
Supreme Court has held that prosecution under Sections 132 and 135(1)(a) of the Customs Act, 1962, is not barred in regard to the antiquities or art t.....
Tags : Kerala High Court, Customs Act, Antiquities, Art Treasures.
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Supreme Court: Delay in Return of The ‘Duty Drawback’ Entitles Claimant to Interest(07.02.2024)
Supreme Court has observed that if there is any delay in refund of the 'duty drawback' to the claimant under the Customs Act, 1962 , then the claimant.....
Tags : Supreme Court, Duty Drawback, Customs Act, 1962
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Bombay HC Upholds Constitutional Vires Of Mandatory Pre-Deposit u/s 129E Of Customs Act(23.06.2017)
Bombay High Court has upheld constitutional validity of Section 129 E of Indian Customs Act, 1962, that makes pre-deposit mandatory for filing an appe.....
Tags : Bombay High Court, Customs Act
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Bombay HC: Provision Mandating Pre-deposit for Filing Appeal under Customs Act is Constitutional(26.06.2017)
Bombay High Court has upheld constitutional validity of Section 129E of Customs Act, 1962 mandating pre-deposit for filing 7.5% of demand on first app.....
Tags : Bombay HC, Customs Act
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Gauhati HC: Managing Directors Can Only be Summoned if The Representatives Are Not Cooperating(23.05.2022)
Gauhati High Court has held that the Managing Director of a company should not be directly summoned by authorities under S. 108 of the Customs Act and.....
Tags : Gauhati High Court, Managing Director, Customs Act, Authorized Representative
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SC Gives Split Verdict on Jurisdiction of Settlement Commission w.r.t Goods U/S 123 Customs Act(08.05.2023)
Supreme Court division bench comprising Justices Krishna Murari and Sanjay Karol has delivered a split verdict in respect to issue if jurisdiction of .....
Tags : Supreme Court, Customs Act, Settlement Commission
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SC: Customs Duty to be Paid by Owner Even When Confiscated Goods are Redeemed by Paying Fine(24.07.2024)
Supreme Court has held that the owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine un.....
Tags : Supreme Court, S. 125 of Customs Act, Confiscated Goods, Customs Duty
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CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods
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Delhi HC Seeks Records From NCB, Customs & DRI in NDPS Cases(28.04.2022)
Delhi High Court has directed the Directorate of Revenue Intelligence, the Narcotics Control Bureau and the Customs Department to put on record a stat.....
Tags : Delhi High Court, Directorate of Revenue Intelligence, Narcotics Control Bureau, Customs Department, Narcotics Drugs and Psychotropic Substances Act, 1985, Customs Act, 1962
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Bombay HC: No Provision for Delay Condonation in Filing Rectification Application Under Customs Act(24.07.2017)
Bombay High Court has observed that there is no provision for condonation of delay in filing rectification application under the Customs Act.
Tags : Bombay High Court, Customs Act
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CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence(03.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with .....
Tags : Customs, Excise & Service Tax Appellate Tribunal, section 112, Customs Act, 1962
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CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability(05.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs d.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, customs duty, Customs Act, 1962, enhanced rate, redemption fine
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Rajasthan HC: Smuggling of Gold Can't be Treated As Terrorist Act Under UAPA(09.05.2022)
Rajasthan High Court has observed that Customs Act, 1962 is not included in Schedule-II of the Unlawful Activities (Prevention) Act, 1967 and conseque.....
Tags : Rajasthan High Court, Customs Act, 1962, Unlawful Activities (Prevention) Act, 1967, Terrorist Act, bailable, Schedule-II
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SC: Officers of DRI are ‘Proper Officers’ for Purpose of Section 28 of Customs Act(08.11.2024)
SC has held that the officers of DRI, Commissioners of Customs-Preventive, Directorate General of Central Excise Intelligence, and Commissioners of Ce.....
Tags : Supreme Court, Customs Act, Proper Officers
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