Export Promotion Capital Goods Scheme (in short, EPCG Scheme) under Code No. 12 are export promotion schemes under the Central Government's Export Import ... import licences are issued first for import of capital goods at a concessional rate of Customs duty. The export obligation is fulfilled by export
under Section 292(2)(b) of IPC.
4. Section 292(2)(b) of IPC provides that whoever imports, exports or conveys any obscene object ... offence under Section 92(2)(b) of IPC there should be import or export or conveys of obscene object knowing or having reason to believe
Classification of Export and Import items and are freely importable.
2. The Revenue's contention is that the goods under import are not parts ... plastic but are complete articles in themselves and are classifiable under Exim Code 39269009.90 of the ITC (HS). The effect of such classification under
section 401 read with section 482 of the Code of Criminal Procedure (hereinafter called the Code) is directed against the order dated 24.11.03 passed ... Neha Enterprise situated at Kaliachak and deals with import and export of goods. In course of his business on 27.07.02, he dispatched different kinds
manufacturers have to follow codes for Central excise different from one being followed by importers for countervailing duty, and exporters for duty drawbacks. This creates ... good that is produced locally and is also being imported. The import of such a good should attract countervailing duty equivalent to the excise duty
invoices. Same is true of the Export Price also. Tests and examination of these imported cars have shown that the cars in question ... version. The mention of full features in the coded stickers reveals that the sale invoices and Export Price Lists were only for customs consumption
witnesses recorded by the
Magistrate under Sections 200 and 202 of the Code but also sets out with clarity
the principles required to be kept ... Magistrate is not required to record reasons.
( Dy.Chief Controller of Imports & Exports v. Roshanlal Agarwal & Ors. [2003]
4 SCC 139).
The High
unjustifiable, as goods, itself, were not within the ambit of Import-Export Policy and/ or the Customs Act and as they had acted bona fidely ... Essential Commodities Act, 1955 r/w Section 40 of the Indian Penal Code. This was again a case of criminal offence. The principle noted above
Kartongen Kemi Och Forvaltning Ab And ... vs State Through Cbi on 4 February, 2004
Equivalent
sale that too of goods or merchandise and there was export and proceeds received out of such transaction were in the nature of sale proceeds ... Section 80HHC is a complete code by itself In the facts of the present case, none of the important elements of Section 80HHC
