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Commissioner of Customs, Amritsar Versus M/s Oswal Paper & Allied Industries and another

2016 (9) TMI 621 - PUNJAB & HARYANA HIGH COURT

Confiscation of consignments - Section 111(o) of the Customs Act, 1962 - imposition of penalties - exemption notification No. 111/95-Cus., dated 5.6.1995 - a self contained code - sub-section (1) of Section 25 of the Customs Act, 1962 - sub-section ( .....

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Excise, Nagpur v. Vidarbha Veneer Industries Ltd. and others [2016 (8) TMI 707 - SUPREME COURT] is followed - appeal disposed off with liberty to the department to get the same revived, in case the respondent-company succeeds in challenge to the sal .....

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J. The revenue has filed the present appeal against the order dated 2.6.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, which was admitted on 2.7.2007 for consideration of the following substantial questions of law .....

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exemption notification No. 111/95-Cus., dated 5.6.1995, is a self contained code and it mentions benefits, obligations and circumstances and no action outside the notification is attracted and called for in regard to imports made and, hence, setting .....

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tion issued under the powers derived from the Customs Act is part and parcel of the legislative provisions of the Customs Act until or unless any contrary provisions/ explanation/ condition has been made under such notification in terms of sub-sectio .....

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