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Jaspal Singh Vs. Union of India

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 102 and 103

Reported in : 86(2000)DLT633; 2000(54)DRJ817; 2000LC259(Delhi); 2002(143)ELT57(Del)

tape used to wrap the seized gold which was confirmed in appeal and revision under the provisions of Customs Act 1962 (in short the 'Act'), is the subject matter of challenge in this writ petition. 2. Factual aspects as … be taken without unnecessary delay to the nearest gazetted officer of Customs or Magistrate. In the case of Section 103, the requirement of concerned person's option is not there, production without unnecessary delay before nearest Magistrate is a

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

responsible for the misdeclaration. According to the respondents-appellants, the present summons dated 18-11-1991 under Section 108 of the Customs Act, 1962 by the 4th respondent herein is in connection with the investigation/inquiry of all the above mentioned imports that … and penalty, there remained nothing for the respondents to inquire further or to have a fresh inquiry under Section 103 of the Customs Act, a contention which has been accepted by the learned single Judge. In opposition thereto,

Collector of Customs (Preventive) Vs. Mahindra Chandra Dey

Court : Kolkata

Subject : Customs

Acts : Gold (Control) Act, 1968 - Sections 8(1), 71(1) and 74; ;Foreign Exchange Regulation Act, 1973 - Sections 13(1) and 67; ;Customs Act, 1962 - Sections 107, 108, 110, 111, 112, 112(B) and 123; ;Evidence Act - Sections 25 and 26; ;Constitution of India - Article 226; ;Code of Criminal Procedure (CrPC) (Cr PC) - Section 103

Reported in : 1997(57)ECC93,1997(89)ELT478(Cal)

same knowing or having reasons to believe that the goods are liable to confiscation under Section 111 of Customs Act, 1962 have made them liable to penal [action] under Section 112 of the said Act.' 6. The three persons … admissible against him.(ii) Whether the seizure panchanama cannot be acted upon as being contrary to the provisions [of] Section 103 Cr. P.C. and is thus vitiated and whether the same is to be disbelieved.(iii) Whether the statement of

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 … 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 refer to

P.O. Thomas and ors. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 100, 100(2), 101, 103, 104, 105, 106, 106A, 107, 108, 110, 110(3), 122, 124 and 135; Code of Criminal Procedure (CrPC) , 1974 - Sections 190(1), 437, 451, 452, 457 and 482

Reported in : 1990CriLJ1028

substantial quantities of primary gold were seized from them by the Customs Authorities under Section 110 of the Customs Act, 1962 (for short 'the Act') and they were duly arrested and produced before the Additional Chief Judicial Magistrate (Economic … 101. Power to screen and X-ray bodies of suspected persons for detecting secreted goods is dealt with in Section 103. By virtue of Section 104, if any duly empowered customs officer has reason to believe that any person

S. Jamal Ambalam Khaja Vs. Commissioner of Customs, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

extent of Rs.500/- (Rupees five hundred only). Customs Act, 1962 - Section 110 - Section 100, Section 101, Section 103, Section 104, Section 105, Section 107 and Section 110 - … He further states that only recently the DRI officers have been given powers under Section 110 of the Customs Act, 1962, by issue of Notification No. 40/2012-Customs (NT) dated 2.5.2012 and hence there was no power vested with the

P.O. Thomas Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 100, 101, 103, 104, 105, 106, 107, 108, 110, 110(3), 122, 124 and 135; Code of Criminal Procedure (CrPC) - Sections 190(1), 437, 451, 452, 457 and 482

Reported in : 1989(25)LC195(Kerala); 1989(44)ELT414(Ker)

substantial quantities of primary gold were seized from them by the Customs Authorities under Section 110 of the Customs Act, 1962 (for short 'the Act') and they were duly arrested and produced before the Additional Chief Judicial Magistrate (Economic … and Ex-ray bodies of suspected persons for certain other cases is detecting secreted goods is dealt with in Section 103. By virtue of Section 104, if any duly empowered Customs Officer has reason to believe that any person

Mohamed Iqbal Vs. K.R. Sehgal, Supdt. of Customs and anr.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 102, 103, 103(1) to (7), 103(8), 108 and 135; Code of Criminal Procedure (CrPC) , 1973 - Sections 164, 397 and 401

Reported in : 2003(87)ECC672; (2002)4GLR3153

challenging the Judgment and order recorded against the petitioner for the offence punishable under Section 135 of the Customs Act, 1962. The case of the original complainant against the present petitioner may be briefly stated as follows.2. The Customs … argued at length that there are two sets of provisions made in Section 102 as well as in Section 103 of the said Act. It is his argument that if the provisions of Section 103 of the said

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

Matched in: Citation 2005(103)ECC152; 2005(186)ELT3(Raj)

The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Subject : Excise

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 103; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 35; Karnataka Co-operative Societies Act, 1951 - Sections 71; Central Excise Act, 1944 - Sections 11, 11D and 12; Customs Act, 1962 - Sections 3, 28D, 31 and 142; Banking Regulation Act, 1949 - Sections 35; Central Boards of Revenue Act, 1963; Transfer of Property Act, 1882 - Sections 69 and 69A; Karnataka Sales Tax Act, 1957; Karnataka Land Revenue Act, 1964 - Sections 150, 158 and 190; Central Excise Rules

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

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: The basic justification for the claim for priority of State debts, … order pursuant to an Award by the Joint Registrar of Co-operative Societies as an Arbitrator in terms of Section 103 of the Karnataka Co-operative Societies Act, 1959. While other properties have been taken possession of by the third