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Section 14(1) in The Customs Act, 1962
(1) For the purposes of the 2[ Customs Tariff Act ... subs. by Act 30 of 1963, s. 2. for sub- section (2) (w. e. f. 1- 10- 1063)
2. Subs
Central Government Act
goods under Section 111(d) of the Act read with Section 3(2) of
Imports and Exports (Control) Act ... also under Section 111(m)
of the Act and imposition of Personal Penalty under Section 112 of
the Act
Customs, Excise and Gold Tribunal - Delhi
Indian customer similarly situated as importers and there
is no ground for not accepting the value under Section 14 ... Customs
Act, 1962 cannot be resorted to by the revenue authorities. The invoice
price under Section 14
Customs, Excise and Gold Tribunal - Delhi
goods left behind in
America as under Section 14 of the Customs Act, it could only be value
less this ... that the same would constitute assessable value under
Section 14 of the Customs Act also. The learned SDR contended that
Customs, Excise and Gold Tribunal - Delhi
Central Government Act Section 14(1A) in The Customs Act, 1962
(1A) 2[ Subject to the provisions of sub- section
Central Government Act
Customs, Excise and Gold Tribunal - Delhi
Janta Traders vs Collector Of Customs on 18 December
Customs, Excise and Gold Tribunal - Delhi
Central Government Act Section 2(14) in The Customs Act, 1962
(14) dutiable goods" means any goods which are chargeable
Central Government Act
Central Government Act Section 14(2) in The Customs Act, 1962
(2) Notwithstanding anything contained in sub- section
Central Government Act
Customs Act, 1962, but
the same had to be determined under Section 14(l)(b) of the Customs ... Salt Act, 1944 while in the present proceedings we are concerned
with valuation under Section 14 of the Customs
Customs, Excise and Gold Tribunal - Delhi
14 of the
Act. Reference was made to the definition of Value' under Section 2
(41) of the Act ... Section 14 (1).
6. Under Section 20 of the General Clauses Act, 1897, where by any
Central Act or Regulation
Customs, Excise and Gold Tribunal - Delhi
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