CiteTEXT
...spirit of the Constitution. The mere fact that a notification issued under Section 25 of the Customs Act is required to be laid before Parliament under Section 159 of the Customs Act does not make...S. Rajendra Babu, J.— By Notification No. 210 of 1982 dated 10-9-1982 (as amended by public notice dated 20-9-1983) issued under Section 25(i) of the Customs Act the...it would be in force till 10-9-1987. By Notification No. 513/86 dated 30-12-1986 issued under Section 25(1) of the Customs Act the Central Government exempted raw materials and components required for...
...provisions of Section 159 A of the Customs Act had overriding effect on the Hon'ble High Court's ruling. Learned SDR also reiterate...liability did not come to an end even when the Notification was rescinded inasamuch as Section 159 A of the Customs Act...liable for confiscation under Section 111 (o) of the Customs Act with option for redemption thereof against payment of a fine. We find that the appellants have not succeeded in...
...are framed under section 146(2) of the Customs Act, 1962. Section 159-A of the Customs Act, 1962, also deals with the effect of amendment, etc., on rules, regulations...Section 159-A of the Customs Act, 1962, and the Preamble of 2004 Regulations, it is evident that every later enactment, which supe...more licence during the said period. Section 146(1) of the Customs Act, 1962, provides that no person shall carry on business as Customs House Agent, unless he holds a...
...section 159-A of the Customs Act which was introduced by the Finance Act, 2001. Section 159-..., superseded or rescinded.”33. That section 159-A is deemed to have been inserted on and from 1st February, 1963 cannot be questioned. It, therefore, has to be held that section 159-...-section (1) of section 25 of the Customs Act, 1962 the Central Government upon its satisfaction and in the public interest and in supersession of earlier notifications, issued Notification No. 279/83...
...Hospitals' case and held that the provisions of Section 159 A of the Customs Act had overriding effect on the Hon'ble High...Section 159 A of the Customs Act saved departmental proceedings for enforcing the liability under the notification against the hosp...Section 112 (a) of the Customs Act, 1962. However, the duty that was paid at the time of import was actually refunded vide R.O...
...Section 113 of the Finance Act, 2001, Section 159-A was inserted into the ...as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.”Section 159-A of the Customs Act...Regulation, Section 159-A of the Customs Act, speaks about Rules, Regulations, Notifications and Orders and (ii) while the...
...Agents Licence are framed under section 146(2) of the customs act, 1962. section 159-a of the customs act, 1962, also deals with the effect of amendment, etc., on rules..., had not been amended, repealed, superseded or rescinded." On combined reading of section 159-a of the customs act, 1962, and the Preamble of 2004 Regulations, it is evident that every later enactment..., unless he holds a licence granted in this behalf in accordance with the regulations. section 146(2)(a) provides that the Central Board of Excise and Customs may make regulations providing for the...
...159A of the Customs Act, 1962 reads thus:
"159-A. Effect of amendments, etc., of rules, regulations, notifications or orders.- Where any rule...or rescinded."
9. Clause (c) of Section 159 A is attracted only in a case where a right, privilege, obligation or the liability is acquired, accrued or incurred under....
JUDGMENT
Antony Dominic,J. This appeal filed under Section 130 of the Customs Act is against an order passed by the Customs, Excise and Service ...
...after the issuance of the regulations of 2004 fulfill the requirement of competencies, knowledge and skills.14. Section 159-A of the Customs Act 1962 stipulates that where any rule.... Section 146 of the Customs Act 1962 provides that no person shall carry on business as an agent relating to the entry or departure of a co...or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations. Under sub-section (2) of Section...
...Section 159(A) of the Customs Act, 1962 and preamble to CBLR, 2013, reproduced below:- [159A. Effect of amendments, etc., of...provisions of Section 159 of the Customs Act, 1962; read with the preamble of CBLR, 2013; any action for the cause of action before 21.06.20...employee. That on 03.07.2011 a show cause notice was issued by Customs Authorities at Mumbai to the appellant with respect to B/E No.2516198 dated 01.01.2011 for the misdeeds done by Mr.Samir Poddar...
...- 1984 ECR 2296 on applicability of Section 123 Customs Act - on Burden of Proof Order A-159/85-NRB dated...Section 123 of the Customs Act nor covered by Chapter IV-A, of the Act. The above circumstances alone would not justify...was imported and smuggled, no conclusion can be drawn.(b) that the goods are neither covered under Section 11B of the Customs Act nor Section 123 and...
...Section 159 of the Sea Customs Act, punishable under S. 167(63) and 70; and he also charged Kantappa with aiding and abetting this and there...First Class Subordinate Judge at Karwar. The question arises about a Machwa which was confiscated by the customs authorities under the....3. Now the actual offence in question is that the appellant, who is an importer of matches, was a party to the following fraudulent scheme to defeat the customs. The Machwa was loaded in...
...with the spirit of the Constitution. The fact that a notification issued under Section 25(1) of the Customs Act, 1962 is required to be laid before Parliament under Section 159 thereof does not make any...on all goods subject to customs duty was increased to 50 % ad valorem. But by reason of notifications issued under Section 25 of the Customs Act, 1962 customs duty at a flat rate of Rs 550 per MT and...repealed. Under Section 2 read with Heading No. 48.01/21 of the First Schedule to the Customs Tariff Act, 1975, a levy of basic customs duty of 40% ad valorem was imposed on newsprint. But in view of...
..., 1962 . Sec.159-A of the Customs Act, 1962 , also deals with the effect of amendment, etc. , on rules, regulations, notifications or orders, which reads as follows:
"159-A...Sec.159-A of the Customs Act, 1962 , and the Preamble of 2004 Regulations, it is evident that every later enactment, which supersedes an earlier one, or put an end to the earlier state of law...section 146 (2) of the Customs Act, 1962 . According to the appellants/petitioners, regular licences are to be issued only to those persons, who are qualified as per the examinations...
...without a saving clause. and Section 159(A) of the Customs Act 1962 would also not apply as OM dated 11thMay 2010 of MoEF was not issued under Customs Act 1962. They thus contend that t...having non paper recyclable material treating it as a contaminant. The Appellant filed an application for provisional release under Section 110A of the Customs Act, 1962 which was rejected by the...) The exercise of power under section 110A of the Customs Act to release imported goods on a provisional basis is essentially and fundamentally discretionary in nature...
...record to show about the non-compliance of the conditions imposed in Notification 64/88 during the period when the said notification was in force. Therefore, the recourse to Section 159-A of the Customs Act...Customs Act, 1962 i.e., insertion of the Section
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159-A and validation of action taken is retrospective w.e.f. 1st...Act, 1962, vide Section 159 "A"
according to which any notification rescinded shall not affect the previous operation of the notification nor affect any obligation or...
...clause (a) in sub-section (2) of that Section. In section 159 of the Customs Act for the word `rule' the words '...sub-section (2) of section 37, Chapter III which contains sections 9 to 15, deals with the Amendment to the Customs Act, 1962. Section 9 inserts clause 21 ...defining 'fund' after clause 21 in Section 2 of the Customs Act. Section 10 substitutes a newly enacted Section 27...
...notification "shall be laid" before each house of parliament. Hence, on a conjoint reading of sections 25 and 159 of the act it is clear that a notification issued under section 25 of the act has the force...of a statutory levy.
(11) Section 151a of the act provides for issuance of instructions to officers of customs. The section requires that if the board considers it necessary or...the importer wanted to claim benefit of exemption from duty of customs under a particular notification and such condition shall have to form part of the notification. In other words section 25 (1) of...
...the Customs Act, but it is relevant to notice that a notification of exemption issued under Section 25 is required to be laid on the floor of both the houses of Parliament by Section 159 of the Act...the Tariff Entry 98.01 If so, the ambit and field of the said expression cannot be cut down by a regulation made under Section 157 of the Customs Act. If any particular machinery or equipment is to...Court in a batch of writ petitions. The question is whether the photographic machinery imported by the appellants falls under Customs Tariff Heading No. 98.01 If it falls under it, it is entitled to a...
...Section 25 of the Customs Act, 1962is placed before both Houses of Parliament for their Approval, in terms of Section 159 of the Customs Act, 1962; Director General is not a Committee; a ...of the Customs Act, 1962; therefore, the rig is to be held to have been smuggled in to India in terms of Section 2 (39) of the CA, 1962; the goods were imported without a valid license violating the...appellants, in reply, to the averments of the Authorised Representative, submits that Section 125 (2) of the Customs Act 1962 does not create a fresh liability to duty; it merely provides that where...