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Collector of Customs, Madras Vs. Kotumal Bhirumal Pihlajani and ors.

Court : Chennai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 120-B; Customs Act, 1962 - Sections 107, 108 and 135; Foreign Exchange Regulation Act - Sections 23(1)(A) and 23(B); Defence of India Rules - Rule 131-B; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) - Sections 5(2), 161 and 162; Constitution of India - Article 20(3); Sea Customs Act - Sections 171-A

Reported in : AIR1967Mad263; 1967CriLJ1007

Customs, Madras against ten persons for offences under Section 120-B I.P.C. (conspiracy) read with Section 135 of the Customs Act 1962 (Central) Act 52 of 1962 (concerning smuggling of prohibited goods including possession knowing or having reason to believe … or empowered also by a special provision to exercise the powers of investigation conferred on police officers in Chapter XIV of the Crl, P. C. The decision given on this question has arisen in the context of … vires as offending Art, 20(3) of the Constitution, as well as Art, 14 of the Constitution. Balakrishna Aiyer J. repelled these contentions and dismissed the

Commr. of Cus. (Port) Vs. Settlement Commission, Cus. and C. Ex.

Court : Kolkata

Subject : CivilCustoms

Acts : Customs Act, 1962 - Section 127H; ;Income Tax Act, 1961

Reported in : 2005(101)ECC87,2005(179)ELT386(Cal)

export obligation has to be fulfilled. As such show cause notice was issued under Section 124 of the Customs Act, 1962. After issuance of the show cause notice, the importers concerned filed an application under Section 127B of the … mentioned in Section 127B of the said Act.9. He further contends that under the scheme of the aforesaid Chapter, it will appear that the Commission has jurisdiction only to grant immunity against prosecution and penalty. It has … case of Pratibha Syntex Ltd. v. Union of India [2003 (157) E.L.T. 141]. Their Lordships of the Division Bench however did not deal with the

Jeevaraj and anr. Vs. Collector of Customs and Central Excise and ors.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 -Section 110(2), 124 ; Gold (Control) Act, 1968- Section 79

Reported in : 1993(46)LC508(Karnataka)

was contended before the learned single Judge that in view of the provisions of Section 110(2) of the Customs Act, 1962, if the show cause notice contemplated by Section 124 was not given to the appellants within the period … show cause notice under Section 124 of the Act. The learned single Judge was of the view that Chapter XIII of the Act dealt with matters relating to search, seizure and arrest etc., of which Section 110 … So far as Section 124 was concerned it found place in Chapter XIV of the Act which related to confiscation of the goods and conveyances,

M/s. Amritlakshmi Machine Works and Another Vs. The Commissioner of Cu ...

Court : Mumbai

Subject : Land Acquisition

four appeals (two by the partnership firm and two by its managing partner) under Section 130 of the Customs Act, 1962 (the Act) from a common order dated 7th May 2012 of the Customs, Excise Service Tax Appellate Tribunal … The scheme of the Act and FERA are entirely different. The Act unlike FERA is divided into different chapters and certain provisions/ sections of the Act, are made applicable only to a particular chapter. This chapterization is … sections of FERA are not restricted in its application. Thus though Section 140 of the Act appears to be identical to Section 68 of FERA,

Jayantilal Kalidas Mehta Vs. the State of Maharashtra

Court : Mumbai

Subject : Customs

Reported in : (1972)74BOMLR391

two accused and one more person, alleging offences under Section 120-B, Indian Penal Code, Section 135 of the Customs Act, 1962, Section 5 of the Imports and Exports (Control) Act, 1947, Section 23 of the Foreign Exchange Regulation Act, … true that Section 137 itself does not contain any provision in this respect. In this respect provisions of Chapter XIV of the Act are material. These provisions make it clear that ample opportunity is given to the … Act, inasmuch as Section 135 was ultra vires as it contravenes Article 14 of the Constitution of India. The then trial Magistrate made a reference

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

has been raised with regard to the jurisdiction of the Settlement Commission constituted under Chapter XIV-A of the Customs Act, 1962. The Petitioners in the five Writ Petitions which have been filed by the Union of India representing the … Industrial Corporation and Ors. v. Income Tax Officer and Ors., reported in : [1997]223ITR840(SC) . In Paragraph No. 14 of the aforesaid judgment the Supreme Court has observed as under:-'It was a gross case where the assessee

Jeevaraj Vs. Collector of Customs

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(2), 124 and 124(4); Gold (Control) Act, 1968

Reported in : 1993(64)ELT374(Kar); 1993(1)KarLJ169

Acts/Rules/Orders:Customs Act, 1962 - Sections 110, 110(2), 124 and 124(4); Gold (Control) Act, 1968Cases Referred:AC Cus v. Malhotra, 1973 June Cen-Cus … bar to the initiation of proceedings for confiscation and imposition of penalty in accordance with the provisions of Chapter XIV of the Act, by issuance of show-cause notice under Section 124 thereof; or whether such non-compliance would … confiscation and imposition of penalty in accordance with the provisions of Chapter XIV of the Act, by issuance of show-cause notice under Section 124 thereof;

Jeevaraj and Another Vs. Collector of Customs and Central Excise and O ...

Court : Karnataka

Subject : Company

Acts : Gold Control Act, 1968 - Sections 79; Customs Act, 1962 - Sections 110 and 124

Reported in : [1994]80CompCas478(Kar); 1993(41)ECC348; 1993LC601(Karnataka); 1993(64)ELT374(Kar); 1993(1)KarLJ167

(at page 169) : '(1) Whether having regard to the provisions of sections 110 and 124 of the Customs Act, 1962, failure to comply with the provisions of section 110(2) of the Act would act as bar to the … bar to the initiation of proceedings for confiscation and imposition of penalty in accordance with the provisions of Chapter XIV of the Act, by issuance of a show-cause notice under section 124 thereof; or whether such non-compliance … denude the adjudicating authority of the power to initiate proceeding even thereafter.' 14. Their Lordships in the context of that question, after adverting to counsel's

Hindustan Electronics (Gem Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Miscellaneous

Reported in : (1987)(31)ELT252TriDel

is on the Revenue and not on the appellant because notifications were issued under Section 11C of the Customs Act, 1962 (Chapter IV) and there are no corresponding notifications or amendment of law under Section 123 of the Customs Act, … to them. The report that bill No. 2108, dated 16-11-1984 could not be verified as M/s. Prakash Electronics 1415, 3rd Floor, Bhagirath Palace, Delhi could not be contacted at the given address is misleading inasmuch as the

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

under the GATT. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has, … do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry … of such goods as determined in accordance with the provisions of Section 14 of the first mentioned Act. Table------------------------------------------------------------------------S. No. Chapter No. In the First