Customs Act, 1962 › Chapter IVA — Detection of illegally imported goods and prevention of the disposal thereof

Section 11B. Power of Central Government to notify goods

Customs Act, 1962

Bare Act

Power of Central Government to notify goods. — If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or description.

Judgments on Section 11B

The Daily Thanthi vs Commissioner Of Customs (Appeals) — Madras High Court, 25 Jan 2021. Amounts deposited 'under protest' at the appellate stage, in the nature of a pre-deposit under Section 131 of the Customs Act, 1962, must be refunded without invoking the unjust enrichment bar or limitation of Section…
Collr. Of Cus. vs Indo-Swiss Synthetic Gem Mfg. Co. Ltd. — Madras High Court, 22 Nov 1995. Customs duty collected without authority of law is refundable in writ jurisdiction under Article 226 where the Section 27 remedy is futile - the Assistant Collector cannot entertain a time-barred claim unless the duty…
Laxmi Starch Limited vs Union Of India — Andhra HC (Pre-Telangana), 29 Apr 1993. A claimant who has passed on the burden of an indirect tax to buyers is not entitled to a refund of excess duty; refund lies only with proof that the claimant bore the burden, under the unjust-enrichment scheme embodied…
Solar Pesticides Pvt. Ltd. vs Union Of India — Bombay High Court, 22 Oct 1991. A merely procedural condition in an exemption notification, which an importer cannot possibly comply with, cannot deprive the importer of the benefit of exemption from additional customs duty, and where imported goods…