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Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

amount be paid forthwith.c) I hold that the goods are liable to confiscation under Section 111 of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation.d) I impose under Section 112 of … of the Commissioner holding that the goods were liable to payment of custom duty and not covered by Chapter Heading 4901. Two appeals were filed by Mr. Chand Seth, Chairman-cum-Managing Director and Mr. Arun Gupta, Director against … reads as under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers conferred by

Virbhadra Singh & Anr vs.enforcement Directorate & Anr

Court : Delhi

Subject : Land Acquisition

Act, 1923; Prevention of Food Adulteration Act, 1954 (since replaced by Food Safety and Standards Act, 2006); the Customs Act, 1962; Narcotics Drugs and Psychotropic Substances Act, 1985; Prevention of Corruption Act, 1988; Maharashtra Control of Organized Crime Act, … be a "non-cognizable" one, the procedure being regulated accordingly.42. The general procedural law (Cr.P.C.) makes detailed provisions in Chapter V, relating to "arrest of persons" , and aside from certain specific (or special) fact-situations leading to the … in the court of Sessions which is designated, in terms of Section 43 PMLA, as a Special Court, the procedure thereof being regulated generally by

Directorate of Revenue Intelligence vs.m/s Prk Diamonds Pvt. Ltd. &amp ...

Court : Delhi

Subject : Land Acquisition

Mr.Vinod Khanna and Mr.Hari Sharan Khanna on 20.6.2014 for the alleged commission of offences punishable under Sectionof the Customs Act, 1962 in connection with the recovery of gold bars weighing 5 Kgs valued at 1,24,22,475/- as per the tariff … trial, on a consideration of the response of the Delhi Police, the Delhi High Court Rules (Part-E) on Chapter 11 of Volume 3 which deals with the custody or the disposal of property sent by the police … these two petitions a common order dated 31.8.2016 of the Crl.M.C. Nos. 4316/2016 and 47Page 1 of 48 learned Chief Metropolitan Magistrate vide which a

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(21), 2(27), 2(28), 11, 12, 14, 52, 53, 54, 86, 86(2), 87 and 90; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 3(2), 3(3), 3(4), 4, 5, 6, 6(1), 6(2), 6(5), 6(6), 7, 7(1), 7(6) and 7(7); Customs Tariff Act, 1975; General Clauses Act - Sections 3(28); Constitution of India - Articles 1, 1(3), 265 and 297; Customs Act, 1982; Central Excise Act, 1944; Income Tax Act, 1961 - Sections 9(1)

Reported in : 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

falling outside the territorial waters of India, are 'foreign going vessels' as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 … Sections 53 and 54 of the Customs Act, the same was not pressed into service before us as Chapter VIII in which Sections 53 and 54 find their place does not apply to baggage, postal articles and

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 … Wire Rods, against advance licence under the DEPB scheme under Notification No. 43/2002-Cus., dated 19th April, 2002. The said imported goods landed at the customs

Union of India Vs. Ashok Kumar Sharma

Court : Supreme Court of India

Subject : Land Acquisition

of Revenue Intelligence (DRI), invested with powers of investigation under the Narcotic Drugs and Psychotropic Substances Act, 1985, Customs Act, 1962 and under the Railway Property (Unlawful Possession) Act, 1966, are not Police Officers. It is, therefore, the case … Cosmetics Act, 1940 (hereinafter referred to as “the Act” for short)?. Whether in respect of offences falling under chapter IV of the Act, 1 a FIR can be registered under Section 154 of the CrPC and the … affect the special powers of the High Court regarding bail under section 439 of the Code of Criminal Procedure, 1973 (2 of 1974) and the

Hari Chand Etc Vs. State

Court : Delhi

Subject : CustomsCriminal

Acts : Evidence Act, 1872 - Sections 10, 25, 30 and 135; Customs Act, 1962 - Sections 108; Code of Criminal Procedure (CrPC) , 1973 - Sections 204(1A) and 561A

Reported in : 1977CriLJ262; ILR1974Delhi706

J. observed that the said sections are 'modelled on the analogy of sections 107 and 108 of the Customs Act, 1962. Chapter Xiii of the Customs is entitled 'Searches, Seizure and Arrest'. Sections 107 and 108 are contained there under. … Exchange Regulation Act was established against Harpal Singh, Jasbir Singh and other accused, viz., from No. 20 to 43. The trial Court also found that prima facie case of substantive offence under section 135 of the Customs

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 … thereupon submitted a reference for consideration of Honourable High Court under Section 432, Criminal Procedure Code... (Ch. 3/p. bk.)3. By the same order the learned

Roshan Beevi and ors. Vs. Joint Secretary to Government of Tamil Nadu ...

Court : Chennai

Subject : CriminalCustoms

Acts : Constitution of India - Articles 20(3), 21, 22, 22(2) and 226; Indian Penal Code (IPC), 1860 - Sections 99, 193, 225, 228, 241, 339 and 342; Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 36(1), 43, 45, 45(1), 46, 160(1), 164, 167(1), 438 and 439; Evidence Act - Sections 24, 25, 26 and 27

Reported in : 1984(15)ELT289(Mad)

allied provisions of the Customs Act, 1962, as well as the various Provisions relating to arrest coming under Chapter IV, Cr.P.C., and submitted that the moment the personal liberty of a person and the freedom of his … (2) Are the terms 'custody' and 'arrest' synonymous (3) Are the customs officials vested with powers under the Customs Act, 1962 to detain any person for any period and at any place for the purpose of an inquiry, interrogation … of the provisions of enactments containing the said expression 'custody'. In Sections 439, 442 (heading alone of the section) and S. 451 of the Criminal

Rajasthan Petro Synthetics Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(72)ELT603TriDel

the assessment which had been finalised in the past could only be reviewed under Section 129D(2) of the Customs Act, 1962 and not by way of fresh adjudication proceedings, but curiously enough the Collector has not dealt with this … of Customs held that the correct classification of the subject goods, namely, Polypropylene Dyed Chips would be under Chapter 32 and their sub-classification would be based on whether the pigments are organic or inorganic. On the same … the Department. To substantiate his submission, he drew our attention to paragraph 43 of the impugned Order wherein the Collector has recorded a positive finding