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Malabar Diamond Gallery Pvt. Ltd. Vs. The Additional Director General ...

Court : Chennai

Subject : Land Acquisition

have been complied with." He further submitted that import of gold is not prohibited. He further submitted that Chapter IV of the Customs Act, 1962 deals with prohibitions on importation and exportation of goods. According to him, … also contended that the request to provisionally release the seized goods in terms of Section 110-A of the Customs Act, 1962 was not considered, despite appellant's assurance that they would cooperate in the investigation and therefore, they were constrained … have been impleaded as respondents 2 and 3, in the writ petition. 13. On the above facts, when the writ petition came up for hearing,

Om Prakash and anr. Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Central Excise Act, 1944 - Section 9A, 13, 18, 19, 20, 21; Customs Act, 1962; Code of Criminal Procedure (CrPC), 1973 (Cr.P.C.) - Sections 2(a), 155, 436, 173; Evidence Act - Section 25

1. Two sets of matters have been heard together, one relating to the provisions of the Customs Act, 1962, and the other involving the provisions of the Central Excise Act, 1944, since the issue in both sets … 9 shall be deemed to be non-cognizable within the meaning of that Code. (2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Central Excise … sets of cases, Mr. Rohatgi then referred to the provisions of Section 13 of the 1944 Act, which deals with the power to arrest in

themis Chemicals Ltd. Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1999)(108)ELT843Tri(Mum.)bai

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

M/S Bhagwan Corporation vs Commissioner of Customs, ICD Patparganj &am ...

Court : Delhi

Subject : Land Acquisition

the samples were “other than betel nut product known as „supari‟” as mentioned in Supplementary Note 2 of Chapter 21 of the Customs Tariff.7. Upon receipt of the CRCL reports, the petitioner made repeated written representations seeking … the imported goods without affording the Petitioner the statutory option of redemption fine under Section 125 of the Customs Act, 1962;Signing Date:10.02.2026 W.P.(C) 18556/2025 Page 2 of 27 B) Quash and set aside the consequential Order-in-Appeal dated 17.01.2024 passed … Central Revenues Control Laboratory (“CRCL” hereinafter), New Delhi vide Test Memo Nos. 133 dated 24.12.2020 and 135 dated 29.12.2020 for determination of the nature and

Harbans Lal Vs. Collector or Central Excise and Customs, Chandigarh

Court : Supreme Court of India

Subject : Media and CommunicationCustoms

Acts : Customs Act, 1962 - Sections 110 and 124; Constitution of India - Article 226; Gold (Control) Act, 1968 - Sections 78 and 79

Reported in : AIR1993SC2487; 1994(1)ALT(Cri)9; 1993(44)ECC183; 1993LC219(SC); 1993(67)ELT20(SC); JT1993(4)SC135; 1993(3)SCALE64; (1993)3SCC656; [1993]Supp1SCR131

Writ Petition No.4206 of 1973, raising an important question of law, whether Sections 110 and 124 of the Customs Act, 1962 (hereinafter referred to as 'the Act') arc inter-se independent, distinct and exclusive or are they inter-woven, inter-connected and … of which depends the survival or otherwise of proceedings for confiscation of goods and imposition of penalties, under Chapter XIV of the Act.2. On March 4, 1970, Harbans Lal, the appellant herein, was arrested and a huge … and Anr. v. T.N. Khamibati, Crl. Law Journal (1977) 83 (Part 2) 1331, on an apparent misappreciation'of Charandas Malhtra's case supra, though the High Court

The State of Maharashtra Vs. Laxmichand Varhomal Chugani

Court : Mumbai

Subject : Criminal

Reported in : 1978CriLJ845

was therefore charged for having offended the provisions of Sections 11 (2) (j), (k) and (1) of the Customs Act 1962 thereby committing an offence punishable Under Section 135 (ii) read with Section 135-A of the said Act. At … the Customs Act is an independent and complete Code by itself. The provisions starting from S 100 in Chapter XIII as well as Chapter XIV provide a complete machinery for the purpose of detection of offence as … State for enhancement of sentence, The accused has been convicted Under Section 135 (ii) read with Section 135-A of the Customs Act.2. The room of

Commissioner of Income-tax and ors. Vs. Ramesh Chander and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132(1), 132(5), 132(9), 132(11) and 132(12); Indian Penal Code (IPC) - Sections 411, 413 and 414; Foreign Exchange Regulation Act, 1947 - Sections 4, 5 and 6; Foreign Exchange Regulation (Amendment) Act, 1957; ;Customs Act; Code of Criminal Procedure (CrPC) ; Constitution of India - Articles 226 and 227

Reported in : [1974]93ITR450(P& H)

this reason given by the learned judges. Chapter XIII, which consists of Sections 100 to 110 of the Customs Act, 1962, deals with searches, seizure and arrest. Chapter XIV of the said Act deals with confiscation of goods and … that connection need not be given.8. The Income-tax Officer, Jullundur, then continued the proceedings as envisaged under Section 132 of the Income-tax Act, 1961, with a view to pass a final order under Sub-section (5) of Section

M.K. Elumalai Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1995)LC105Tri(Chennai)

1978 as amended by Rules 1992 read with Customs Notification No. 137/90 issued under Section 25 of the Customs Act, 1962, the Act for short, as amended by Notification No. 156/90, dated 27-3- 1990. The appellants are represented by … goods subject to certain conditions and the goods otherwise attracted 300% duty. In terms of Customs Tariff, 1988, Chapter Heading 98.03 this concessional Customs Notification No. 137/90 was subsequently amended by Notification No. 156/90, dated 27-3-1990 and … Rules, 1978 as amended by Rules 1992 read with Customs Notification No. 137/90 issued under Section 25 of the Customs Act, 1962, the Act for

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

impressions or copies per hour with DCP Platen under Clauses (d) and (m) of Section 111 of the Customs Act, 1962, imposing a fine in lieu of confiscation of Rs. 60,00,000/- and determination the classification of the machine under … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of … in duty calculated on the basis of effective rate of duty at 13% and the duty to be paid in terms of 1, 2 and

Sva Udyog Viniyog Limited Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(33), 46, 47, 111 and 112

Reported in : 1991(52)ELT212(Bom)

should not be taken against them and the goods confiscated under Section 112 and Section 111(d) of the Customs Act, 1962. The Petitioners, by their letter dated 7-7-1988, replied to the said Show Cause Notices. In the said reply, … Shri Taleyarkhan will not help his case for the reason that groundnut and rapeseeds have been covered under Chapter 12, clause 1202.10 and clause 1205.00 of the First Schedule of the Customs Tariff Act, 1975. Almonds, however, … covered by a REP (replenishment) licence issued by the Licensing Authorities. ' 13. Now, on the aspect of the differing spheres of duty of the