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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, 1947 … with a pre - Constitution enactment. Even then Subba Rao J. (as he then was) with whom Sinha C.J. agreed uttered, a note of caution saying that it was not the function of the court to search

Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(3), 2(16), 77, 82, 84, 111, 112 and 130; Foreign Trade (Development and Regulation) Act, 1992 - Sections 7, 11 and 11(1); Foreign Trade (Regulations) Rules, 1993 - Rule 1; Imports (Control) Order and the Imports and Exports (Control) Act, 1947; Code of Civil Procedure (CPC) , 1908 - Sections 100

Reported in : 2005(5)BomCR325

with Foreign Trade (Regulations) Rules, 1993. Section 130 of the Customs Act, 1962 is in pari materia with Section 100, C.P.C. and the Honorable Supreme Court in the case of Santosh Hazari v. Purushattam Tiwari, : [2001]251ITR84(SC) , … Britto N.A., J.1. In these appeals filed under Section 130 of the Customs Act, 1962, (Act, for short), against a common order dated 13-8-2004, of the Customs, Excise and Service Tax, Appellate Tribunal,

In Re: Mohmed Akhtar Hussein

Court : Gujarat

Subject : Customs

Acts : Customs Act 1962 - Sections 35, 100, 101, 102, 104, 104(2), 108, 135, 137, 138, 139 and 140

Reported in : 1984(16)ELT190(Guj)

investigation - Section 35, 100, 101, 102, 104, 104 (2), 108, 135, 137, 138, 139 and 140 of Customs Act, 1962, Section 167,309 and 437 of Criminal Procedure Code, 1973, Gold Control Act and Arms Act - Whether Section 167

innovation, Secunderabad and anr. Vs. Central Board of Excise and Cust ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 11, 11A, 11B, 11C, 11D, 11E, 11F, 11G, 100, 101, 102, 103, 104, 105, 106, 106A, 108, 110, 110(1), 111, 112, 122 and 123; ;Constitution of India - Article 226

Reported in : 1984(15)ELT91(AP)

order dated 25-5-1977 confiscated the goods seized from the petitioners under Section 111(d) and Section 111(p) of the Customs Act, 1962 and also imposed a penalty of Rs. 25,000 under Section 112 of the Act. On appeal the Board … do not apply to goods for personal use. 13. Chapter XIII deals with searches, seizures and arrest. Sections 100 to 103 deal with search of persons while Section 104 deals with arrest. It is not necessary to

Jagmohan Jindal Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (1991)LC233Tri(Kol.)kata

of the same had to be verified. The Customs Officers seized the said goods under Section 110 of Customs Act, 1962 under reasonable belief that they are liable to confiscation under Section 111 of Customs Act. The said Truck … was prepared in respect of each goods separately which are summarised in Annexures to the seizure list containing 1000 pcs. of electronic bycycle horns, A.M. Radios, 3-in-l, 1080 pcs. of Radio Circuits semi-finished with speaker, 2004 pcs.

Medisource Agenices Pvt Ltd and Others Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Constituion of India - Articles 226 and 227; Customs Act, 1962 - Sections 100, 110 and 111

Reported in : 1998VIAD(Delhi)37; 1998(47)DRJ563

ORDERR.C. Lahoti, J. 1. Proceedings under the Customs Act, 1962 with a view to passing an order of adjudication in the matter of likely evasion of payment of … are liable to confiscation and hence available for seizure as per Sections 100/11 of the Customs Act; and (ii) the petitioners are liable to be … may issue show cause notice and conclude adjudication proceedings but they cannot seize and detain the goods under Section 111/112 of the Act. It was submitted that the petitioners have no objection if the respondents wish to

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13, 13(7) and 31; Central Excise Act, 1944 - Sections 3, 11, 11D and 12; Customs Act, 1962 - Sections 28B, 28B(1) and 142; Transfer of Property Act, 1882 - Sections 58, 69, 69A, 69A(2), 69A(4) and 100; Central Boards of Revenue Act, 1963; Karnataka Sales Tax Act, 1957 - Sections 13, 13(1), 13(3), 15 and 15(2A); Karnataka Land Revenue Act, 1964 - Sections 158 and 190; Companies Act - Sections 529A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Rajasthan Sales Tax (Amendment) Act, 1989; Tamil Nadu Agricultural Income Tax Act; Code of Civil Procedure (CPC) - Sections 73(2) and 73(3) - Order 34, Rule 4; Central

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3.The Customs Act, 1962 Section 142. Recovery of sums due to Government. It appears that there was a Court Receiver appointed who tried … or the person liable to pay sales tax or other sums under the Rajasthan Sales Tax Act, 1954. Section 100 of the Transfer of Property Act deals with charges on an immoveable property which can be created either

B.D. Goel Vs. Austin M. Gracious and Others

Court : Mumbai

Subject : Land Acquisition

the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short NDPS Act) and under Section 135(A) of the Customs Act, 1962 (for short Customs Act). 2. The facts which give rise and are necessary to decide the present appeal

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 … 2000(118) ELT8P&H153his escape." Similarly, a search shall be carried out in accordance with the procedure laid down in Section 100. If the person of a lady has to be searched, it shall be done "by another woman with

Saheli Synthetics Pvt. Ltd., Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2005)(102)ECC539

Ltd. alongwith imposition of personal penalty of Rs. 5 lakhs under the provisions of Section 112 of the Customs Act, 1962. In addition he has confiscated 83,863 L.Mtrs. of Polyester fabrics of foreign origin totally valued at Rs. 82,54,742 … Shri Sanjay Singhal Ld. JDR.3. As per the facts on record, M/s. Saheli Synthetics Pvt. Ltd. is a 100% EOU and is engaged in the manufacture of readymade garments.Polyester fabrics, which is the major raw material, is