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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 … order dated 26.4.2018 C No.VIII(AP)10/ADJ./674/2014, it has been observed as under: “ 44.1 Though I have confiscated the seized goods, holding that the same are

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 … 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 Sub-section

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Section 19 of the 2002 Act, are equally stringent and of higher 534 Ed.: Section 104 of the Customs Act, 1962. 367 standard. Those safeguards ensure that the authorised officers do not act arbitrarily, but make them accountable for … manner which may result in frustrating any proceedings relating to confiscation of such proceeds of crime under this Chapter, he may, by order in writing, provisionally attach such property for a period not exceeding one hundred and … than the complaint to be filed before the Special Court under Section 44(1)(b) for initiating criminal action regarding offence of money-laundering punishable under Section 4

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 … [1969] A.I.R. S.C. 701, Matajog Dobey v. H.C. Bhari [1956] A.I.R. S.C. 44, Kedar Nath v. State of West Bengal [1953] A.I.R. S.C. 404, Kangshari

Commissioner of Customs Vs. Reliance Petroleum Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2005)(102)ECC499

Commissioner (Appeal) ordered that "the value declared in the invoice is true and fair under Section 14 of Customs Act, 1962. The differential duty worked out in the present case based on the final assessment on the Bill of … 13.6.1997.(b) Bill of Entry was finally assessed on 24.12.99 classifying Heady Duty Platform Ringer Crane with spares in Chapter 8426.19 and 8 Nos.SPMTS with 6 Axle and with 5 power packs in Chapter sub-heading No.8704.90 enhancing the … No. 55/97-Cus. dated 13.6.97 were available only to Mobile Crane (Sr. No. 44 of the list annexed to the Notification No. 55/97-Cus) whereas the examination

Diastar Jewellery Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

the Gold Control Rules, were seized under the reasonable belief that they were liable to confiscation under the Customs Act, 1962. The Commissioner (Airport) allowed provisional release of the diamonds on a bond with deposit of Rs. 10 lakhs … No. 177/94-Cus and also of the EXIM Policy 1997-2002, more particularly with reference to the provisions contained in Chapters 7 & 9 of the EXIM Policy and Handbook of Procedures. It was only because of the said

Radheshyam Kanoria Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

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

The Trustees of the Port of Madras Vs. Aminchand Pyarelal and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Indian Contract Act - Sections 151, 152 and 161

Reported in : AIR1975SC1935; (1976)3SCC167; [1976]1SCR721

the 3rd respondent passed an Order on November 12, 1963, confiscating the goods under Section 111(a) of the Customs Act, 1962. The 1st respondent preferred an appeal against that Order to the Central Board of Excise and Customs New … of a bailee under Sections 151, 152 and 161 of the Indian Contract Act subject to certain modifications.14. Chapter VI of the Act which appears under the heading 'Imposition and Recovery of Rates' contains provisions which have … the Board power similar to that conferred by Section 42. By Section 44 every scale and every statement of conditions framed by the Board under

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

for Consideration Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 … Services Tax Act, 2017 - ss.69, 70, 132 - Code of Criminal Procedure, 1973 - ss.4, 5, 50; Chapter XII - Constitution of India - Articles 246-A, 21 22(1), 32, 226 - Om Prakash case held that … on. Directorate of Enforcement v. Deepak Mahajan and Another [1994] 1 SCR 445 : (1994) 3 SCC 440; Shri Gurbaksh Singh Sibbia and Others v.

Pride Foramer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 6, 6(6), 7 and 7(7); Customs Act, 1962 - Sections 2(21), 12, 14, 15, 53, 54, 57, 86(2) and 87; Constitution of India - Articles 1(3), 51 and 297; ;General Clauses Act, 1897 - Sections 3(28)

Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

Delhi had published the Gazette of India extraordinary dated 1st December, 1997 notifying that the extensions of the Customs Act, 1962 and the Customs Tariff Act, 1975 to the designated areas in the Continental Shelf and Exclusive Economic Zone … transit State. CONSIDERATION/FINDINGS27. The Customs Act is an Act to consolidate and amend the law relating to customs. Chapter V thereof deals with levy of and exemption from customs duty. Section 12 is the charging section. Under … Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person