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Smt. Mahadevi Lohariwalla Vs. Union of India (Uoi)

Decided On : Oct-19-1979

Court : Kolkata

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LAW: the Income Tax Act, the Customs Act, the Customs Officers, the Customs Act, Section 105(2, the Customs Act, Section 165, the Section 165, the Customs Act, the Gold Control Act, Section 165, Section 105(2, the Customs Act, Section 110 of the Customs Act, Section 124, the Income Tax Act, the Wealth Tax Act, the Customs Act, the Gold Control Act, Section 107, the Customs Act, the Customs Officers, Section 110(1, the Customs Act, Section 110(3, Under Section 107, the Customs Act, Section 110(1, the Customs Act, Section 71 of the Gold (Control) Act, Section 71, Section 110(3, the Customs Officers, the Customs Officers, Section 105, the Customs Act, Shri P.K Mitra, Section 105, the Customs Act, the Locker No., Section 105, the Customs Act, Section 165, the Gold Control Act, Section 165 of the Code of Criminal Procedure, Section 166, Section 100, Section 105(2, the Customs Act, Section 110 of the Customs Act, Section 105, the Customs Act, Section 105(1, the Customs Act, Section 105 of the Act, Section 105 of the Act, Section 105 of the Act, Section 105, the Customs Act, Section 136(2)(c, Section 105 of the Act, Section 105, Section 105, the Customs Act, Section 105, the Customs Act, Section 105, the Customs Act, Section 34, Section 34 of the Act of, Section 147 of the Act of, Section 147 of the Act of, Section 110(2, Section 110(1, Section 110(2, Section 110 of the Customs Act, the Gold Control Act, Section 66(1, Section 66, Section 110(1, the Customs Act, the Customs Act, the Gold Control Act, the Gold Control Act, the Customs Act, Section 105, the Gold Control Act, Section 58 of the Gold Control Act, Gold Control Act, Section 165, Section 165, Section 105(2, the Customs Act, Section 165, Chapter VII, Section 165, Section 165, Section 165, Section 165, Chapter VII, Section 172, Section 172, Section 172, Section 105, the Customs Act, Section 105, Section 105, the Customs Act, Section 105, Section 105, Section 105, the Customs Act, Section 105, the Customs Act, Section 105, the Customs Act, Section 105, Section 105, the Customs Act, Section 165(2, Section 105, Section 165(1, Section 105(2, the Customs Act, Section 165(1, Section 105(2, the Customs Act, Section 105, Section 110 of the Customs Act, Section 110(1, the Customs Act, the Customs Act, the Gold Control Act, the Gold Control Act, the Gold Control Act, Section 66, Section 110(1, the Customs Act, Section 123 of the Customs Act, the Customs Act, Section 123, Section 99, the Gold Control Act, Section 99 : Presumptions, the Gold Control Act, the Gold Control Act, the Gold Control Act, Section 58, the Gold Control Act, Section 105, the Customs Act, the Gold Control Act, the Customs Act, Section 105, the Customs Act, Section 105, Section 165(5, Section 165(5, Section 105, Section 105, the Customs Act, Section 105, the Customs Act, Section 105, Section 105, the Customs Act, the Customs Act, Section 105, the Customs Act, Section 105, Section 172, the Old Act, Section 105, the Customs Act, Section 105, the Customs Act, Section 105, the Customs Act, Section 165 of the Code of Criminal Procedure, Section 110 and Section 105, the Customs Act, the Gold Control Act, the Customs Officers, Section 99, the Gold Control Act, the Customs Act

PERSON: Manash Nath Roy, J.1, Mullick Road, Mahadevl Lohariwalla, Mahadevi Lohariwalla, Challan No, Canapat Rani, Gayatri Devi Agarwala, Nos, Magistrate, Nos, Nos, Nos, Collector, Shri Kanaiha, Lal Agarwalla, Nos, Shri Rathindra, Mohan Das, Mahadevi Lohariwalla, Rameshwar Lohariwalla, Rameshwar Lal Lohariwalla, Shri Lohariwalla, Smt, Gayatri Devi Agarwaila, Kanaiha Lal Lohariwalla, Shri Kanaiha, Lal Lohariwalla, Challan, Nos, Gayatri Devi Agarwalla, Lokenath Varma, Monohar Das Street, Nos, Gayatri Devi, Nos, Shri Kanaihya Lal Lohariwalla, R.G. Wrist, Shri Kanaihya Lal Lohariwalla, Lal Lohariwalla, Kumari Puspa Agarwalla, Kumari Puspa Agarwalla, Lal Lohariwalla, Gayatri Devi Agarwalla, Shri Kanaiha, Lal Lohariwalla, Gayatri Devi Agarwalla, Shri Kanaiha, Lal Lohariwalla, Lal Lohariwalla, P.K. Banerjee, Gayatri Devi Lohariwalla, Lal Lohariwalla, Rameshwar Lal Lohariwala, Gayatri Devi, Gayatri Devi, Gayatri Devi, Kanharyalal Lohariwalia, Nos, Jatindra Mohan Avenue, Shri Bimala, Kanta Ghosh, Rameshwar Lal Agarwaila, Sushila Devi, Mahadevi Lohariwalia, Shri P.K.Mitra, Mahadevi Loharfwalla, Lohariwalla, Memos, Gayatri Devi, Gayatri Devi, Kausalla Agarwalla, Ghosh, Magistrate, Ghosh, Ghosh, Ghosh, Ghosh, Ghosh, Ghosh, Ral Bahadur Seth Sreeram Durgaprosad, Prosad, Anr, Sheo Nath Singh v., Reasons, Charan Das Malhotra, Ghosh, L. Kashinath Jewellers - :, AIR1972All231, Ghosh, Ghosh, Ghosh, Ghosh, Ghosh, Ghosh, Ghosh, Madras, Anr, Ramkrishan Shrikishan, Ghosh, S.K. Srivastava, Gajanand Patriwalla, Ghosh, Chakravarty, Chakraborty, T.K. Basu, Udhav Singh v., Madhab Rao Scindla - :, T.K. Basu, Chakraborty, Chakravarty, Chakravarty, Chakravarty, Chakravarty, Chakravarty, Chakravarty, H.R. Gomes, Nagpur, Anr, Chakravarty, Chakravarty, Lal Sathia, B.N. Banerjee, B.N. Banerjee, J., Chakravarty, Radha Kissen v. State, Chakravarty, R.N. Sen, Raipur, Chakravarty, Chakravarty, Ganeshmul Channilal Gandhi, Anr, Chakravarty, Charan Das Malhotra, Chakravarty, Chakravarty, Chakravarty, Gazette, Chakravarty, Ganeshmul Channilal Gandhi, Anr, Anr, Ghosh, Anr, Anr, Ghosh, Pooran Mal v. Director, Ghosh, Ghosh, Chakraborty, Ghosh, Chakravarty, Ghosh, Ghosh, Ghosh, H.R. Gomes, Nagpur, Anr, Chakravarty, Ghosh, Order, Nos, Gayatri Davi Agarwalla, Collector, Prosad, Prosad, Ghosh, Chakravarty, Ganeshmul Chanailal, Ghosh, Chakravarty, Ghosh, Anr, B.N. Banerjee, Radha Kissan v. State of, Chakraborti, Ghosh

CARDINAL: 2, 1, 8, 34/75, 22-3-1973, 22-3-1973, one, 2, 1, 4, 1968.3, 4, 10, 3, 3 and 9, 3, 4, 5, 3 and 4, 3 and 4, 3 and 4, 1, 1, six, 3, 4, 1, one, 1, 1, 1, 1,2,3 and, 4, 20, 2, 3, 2, 28, 1702, one, 89, 1702, 1, 261, 8, 2, 10, 6, 12, 1, 1, 1, 1, 59, 9-1/2, 73, 5, 252, 13, 2,10,250/-, 12, 35/75, four, two, 105, 1, 5, 5, 3 and 4, 1, 1, 1, 3, 77, 14, 1, 2, 3, 4, 5, 1, 2, 3, 4, 5, 1971]82ITR147(SC, 437, 147, 148, one, one, 1973ECR1(SC, 1, two, 58, 1, 1968]1SCR148, 2, one, 2, 2, 2, 2, 2, 2, 29, three, three, 1976]2SCR246, 18, 1963)IILLJ667SC, two, 1967CriLJ1194, two, 89, 1, 2, 1954CriLJ1029, 931.T.R. 505, 123, 124, two, 1, 2, 3, 4, two, two, two, two, two

DATE: 1961, 5th April, 1975, 4th April, 1975, 40, 7th April, 1975, 1882, 1702, 1962, 19th April, 1975, 7th April, 1975, 22nd April, 1975, 1898, six months, six months, 7th April, 1975, 1974, 1953, about 15/20 years ago, 2nd December, 1977, 7th April, 1975, 1882, 1882, 1,60,900/, 1677, 1882, 1702, 1882, 1702, 8th April, 1975, 1677, 20 years old, 1677, about 2 years, December, 1974, 8th April, 1975, 1677, the 15th April, 1975, 17th April, 1975, 22nd April., 1975, 22nd April, 1975, about 29th July, 1975, 22nd February, 1976, 6th March, 1976, 22nd February, 1976, 24th February, 1976, 5th July, 1977, 1975, 10th April, 1975, 10th April, 1975, 27th February, 1978, 27th March, 1978, 4th April, 1975, 4th April, 1975, 5th April, 1975, 1975, 10th April., 1975, 11th April, 1978, 1882, 1702, 1898, 1973, 1962, S.C. 1209, 1922, 1961, 1961, the particular year, 1922, 1948, 1961, 1948, 1961, 1878, 1965, 3rd February, 1966, 1882, 1702, 1898, 1878, 1477, 1975, 1975

PRODUCT: Calcutta, Calcutta, Customs Act, Calcutta, Calcutta

ORG: Smt, Customs, Smt, Invoice N, Industrial Steel Corporation, Industrial Steel Corporation, the Bank of India, the Collector of Customs, the Collector of Customs, the Collector of Customs, Sub-Section, the Customs House, the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, Customs, COFEPOSA, Shri Rameshwar Loharfwalla, Smt, Bank, Indian Origin, Bank of India, the Bank of India, Smt, Bank, Gold Control, Wealth Tax, Vivekananda Road Branch, Messrs. Godrej & Company, un, Bank, the Gold Control Authorities, Customs, Divisional Preventive Unit, Smt, Court, Appellate Court, Smt, Smt, Smt, Respondents, Shri Kanbalyalal LohariwaHa, Smt, Injunctions, Respondents, Chlttatosh Mookherjee, Respondents, Respondents, Respondents, Respondents, Respondents, Respondents, Respondents, Respondents, Calcutta, the Vivekananda Road Branch, the Bank of India, Puspa Lohariwalla(iv, the Bank of India, Bank, Informations, Smt, Smt, Foreign Diamond Merchants, Customs, Board, Magistrate, Magistrate, the Collector of Customs, Bank, The New Central Jute Mills Co. Ltd., C.W.N., Customs, Customs, the Assistant Collector of Customs, Customs, Collector,, Customs Department, Legislature, Durga, H.R. Gomes, Hindusthan Aluminium Corporation Ltd., The Controller of Aluminium and Ors, Court, inter alia, The Assistant Collector of Customs and Superintendent, Preventive Service Customs Calcutta and Ors, The Power under Sub-section, The Collector, Central Excise, Allahabad, Allahabad, Section, the Central Government, the Collector of Customs, Board of Revenue, Jhavar, Madras General Sales Tax Act, Criminal Procedure, AIR1956Cal609, the Sea Customs Act, Sea Customs Act, Magistrate, Court, the Court of the Magistrate, Magistrate, Magistrate, Magistrate, Respondents, Durga Prosadetc, the High Court, R.S. Seth Gopiksan Agarwal, Collector of Customs, Sections, The New Central Jute Mills Co. Ltd., Criminal Procedure, Bangalore - A.I.R. 1968, The Assistant Collector of Customs and Ors, Customs, Customs, Respondents, the Central Government, Section, the Supreme Court, Wazir Chand, The State of Himachal Pradesh and Ors, Board of Revenue Madras, Hindustan Aluminium Corporation Ltd., The Controller of Aluminium and Ors, Inspector (Investigation, Respondents, Durga Prasad, Central Excise, the Wealth Tax Returns, Bank, Smt, the Assistant Collector of Customs, Customs Officers, Magistrate, the Collector of Customs, Respondents, Durga, H.R. Gomes and Ors, Section, Durga, the Assistant Collector of Customs, Magistrates, Customs, Customs, Customs, the Sea Customs Act, Customs, Durgaprasad, H.R. Gomes, Sections, Bar, Sections, Sections, Sections, Ors, The Assistant Collector of Customs v., The State of Himachal Pradesh and Ors, Irregular, Bar, Uttar Pradesh

FAC: Strand Road, Vtvekananda Road, the Volt of the Bank of India, Vivekananda Road, Criminal

GPE: Messrs, West Bengal, West Bengal, Invoice, Invoice, seizure.10, Issue, West Bengal, Kanhaiyalal, India, New Delhi, seizure.40, Pukhraj, case.46, Wajir Chand, C.R.

NORP: British, Indian, British, Dist, Rules, Rules, Rules

WORK_OF_ART: Collector of Customs, Collector of Customs', Calcutta and Ors, Collector of Central Excise, Collector of Customs, Collector of Central Excise

TIME: under this Act

ORDINAL: 1st, 7th, firstly, secondly, first, first, second, fourth, sixth, firstly, secondly, third, first, fifth, first

LOC: the Customs Act.12, Armenian Street, Superintendent

QUANTITY: 8,60,906.00 p.

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