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Chemitex, Goa and Another Vs. Union of India and Others
Mumbai
Jan-18-1982
Customs
Customs Act 1962 - Sections 105, 110, 110(2), 110(3), 124 and 129; Central Excise Rules, 1944 - Rule 156; Central Excise Act, 1944 - Sections 12, 18, 35 and 35B
1983(14)ELT2130(Bom)
In this petition under Article 226 of the Constitution, petitioners seek a declaration that Section 110(3) of the Customs Act, 1962 is unconstitutional, illegal, null and void, and by way of writs of certiorari and mandamus, or by writs … after the repeal of the Sea Customs Act, it was not open to the Central Government to apply Section 105 of the Customs Act under Section 12 of the Excise Act and the Notification dated 4-5-1963 was therefore
Tag this Judgment! AI Brief & AskNew Central Jute Mills Co. Ltd. Vs. the Assistant Collector of Central ...
Supreme Court of India
Sep-08-1970
Excise
Customs Act, 1962 - Sections 105, 105(1) and 110; Sea Customs Act, 1878 - Sections 129 and 172; Delhi Laws Act, 1912; General Clauses Act - Sections 8 and 8(1); Central Excise Act, 1944 - Sections 3, 12 and 35; Sea Customs (Amendment) Act, 1955; Housing of the Working Classes Act, 1890 - Sections 1(3), 20 and 134
AIR1971SC454; 1978(2)ELT393(SC); (1970)2SCC820; [1971]2SCR92
not open to the Central Government under Section 12 of the Act to apply Section 105(1) of the Customs Act 1962 to the Act and the notification dated May 4, 1963 by which this was done was illegal and
Tag this Judgment! AI Brief & AskMr. Sunil Parmeshwar Mittal S/O. Parmeshwar Mittal Vs. Deputy Commissi ...
Mumbai
Aug-17-2005
ExciseCompany
Central Excise Act, 1944 - Sections 3, 4, 4(3), 9AA, 11A and 12; Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 2 and 3; Companies Act, 1956; Customs Act, 1962 - Sections 105(1), 110, 115, 118(1), 119, 120, 121 and 124, 142(1) and 150(1) and 156; Central Excise Tariff Act, 1985
2005(6)BomCR778; 2005(188)ELT268(Bom); 2005(4)MhLj837
Duties-The Central Government may, by notification in the Official Gazettee, declare that any of the provisions of the Customs Act, 1962 (52 of 1962) relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences … 1959), dated the 18th July, 1959, the Central Government hereby declares that the provisions of Sub-section (1) of Section 105, [Section 110, Section 115 [excluding Clauses (a) and (e) of Sub-section (1),} Clause (a) of Section 118, Sections
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British Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...
Karnataka
Aug-03-1983
Customs
Customs Act, 1962 - Sections 3, 12, 14, 18, 37(1), 37(2), 105, 105(1), 105(2), 106, 110, 124 and 136(2); Central Excise Rules, 1944 - Rule 201; Constitution of India - Article 226
1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)
of Criminal Procedure. 15. Section 12 of the Act empowers Central Government to apply the provisions of the Customs Act, 1962 (Central Act No. 52 of 1962) (hereinafter referred to as the Customs Act) in respect of duties imposed … the Customs Act relating to searches and seizures to the levy of excise duties under the Act. 16. Section 105 and 110 of the Customs Act providing for searches and seizures that are material read thus : '105.
Tag this Judgment! AI Brief & AskKwality Dyes and Chemicals Vs. Collector of Central Excise and Customs ...
Chennai
Dec-16-1985
Customs
Central Excises Act, 1944; ;Customs Act, 1962 - Sections 105, 110, 118, 119, 120, 121, 124, 129 and 142(2); Central Excise Rules, 1944 - Rules 2, 37, 49, 52, 53, 173G, 173Q, 200, 201 and 226
1986(24)ELT238(Mad)
118, Sections 119, 120, 121, 124, 129 and clause (b) of Sub-section (1) of Section 142 of the Customs Act, 1962 (52 of 1962) relating to matters specified therein, shall be applicable in regard to like matters in respect … of 1959), dated the 18th July, 1959, the Central Government declared that the provisions of Sub-section (1) of Section 105, Section 110, Sub-section (2) of Section 115, clause (a) of Section 118, Sections 119, 120, 121, 124, 129
Tag this Judgment! AI Brief & AskAssistant Collector of Central Excise Vs. Wilfred Sebastian and ors.
Kerala
Aug-27-1982
Criminal
Customs Act, 1962 - Sections 105, 111, 123, 135 and 152; Evidence Act - Sections 24 and 30; Code of Criminal Procedure (CrPC) , 1898 - Sections 103 and 165
1983LC47D(Kerala); 1983(12)ELT122(Ker)
if they so desire, will be entitled to let in evidence, if any, in support of their plea. Customs Act, 1962 : Sections 105 and 123.Illegality of search does not vitiate seizure of contraband articles and subsequent trial of … appeal, filed by the Assistant Collector of Central Excise, is whether the illegality of a search conducted under Section 105 of the Customs Act, 52 of 1962, hereinafter referred to as the Act, will vitiate the seizure of
Tag this Judgment! AI Brief & AskRai Bahadur Seth Sreeram Durgaprasad (P) Ltd., Visakhapatnam Vs. Deput ...
Andhra Pradesh
Nov-13-1964
Customs
Customs Act, 1962 - Sections 11, 105, 110, 111 and 136(2); Constitution of India - Article 14; Sea Customs Act, 1878 - Sections 19 and 172; General Clauses Act - Sections 8
AIR1965AP294; 1965CriLJ180
shall have effect accordingly except.............................' The Sea Customs Act of 1878 was repealed by S. 160 of the Customs Act 1962. Section 8 of the General Clauses Act (Central Act X of 1897) runs as follows:- 'Where this Act, or … On 24-901963, the first respondent issued a warrant No. 9/63 to the third respondent which runs as follows:- 'Section 105 of the Customs (Preventive ) Act whereas I have reason to believe that goods liable to confiscation, documents
Tag this Judgment! AI Brief & AskSeth Durgaprasad Etc. Vs. H.R. Gomes
Supreme Court of India
Dec-09-1965
Media and CommunicationCustoms
Defence of India (Amendment) Rules, 1963 - Rules 126, 126 I, 126L, 126L(1) and 156(2); Gold Control Rules; Defence of India Ordinance, 1962; Customs Act, 1962 - Sections 2(34), 5(2), 105, 110 and 110(3); Bills of Sale Act; Sea Customs Act, 1878 - Sections 178A; Public Health Act, 1875 - Sections 116 and 117; Foreign Exchange Regulation Act
1983(13)ELT1501(SC)
(Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 of 1965 : This appeal arises out of … is not legally valid since there is no averment by the Assistant Collector that the documents were 'secreted'. Section 105 of the Customs Act states : '105. (1) If the Assistant Collector of Customs, or in any area
Tag this Judgment! AI Brief & AskRomesh Chandra Mehta Vs. State of West Bengal
Supreme Court of India
Oct-18-1968
CustomsCriminal
Sea Customs Act, 1878 - Sections 167(81), 171 and 171A; Import and Export Control Act, 1947 - Sections 5; Customs Act, 1962 - Sections 104(1), 105, 108, 132 to 135 and 137; Evidence Act, 1872 - Sections 25; Indian Penal Code (IPC) - Sections 120B, 193 and 228; Constitution of India - Article 20(3); Code of Criminal Procedure (CrPC) - Sections 173
AIR1970SC940; 1970CriLJ863; 1985(5)LC2239(SC); 1999(110)ELT324(SC); [1969]2SCR461
of Import and Export Control Act, 1947, Sections 104 (1), 105, 108, 132 to 135 and 137 of Customs Act, 1962, Section 25 of Evidence Act, 1872, Sections 120B, 193 and 228 of Indian Penal Code, Article 20 (3) of
Tag this Judgment! AI Brief & AskOfficer-in-charge, Customs, Berhampur Preventive Unit Vs. Minati Biswa ...
Kolkata
Apr-06-1982
CustomsCriminal
Bengal Criminal Law Amendment Act - Section 4(1); ;Customs Act, 1962 - Sections 104, 105, 107, 110, 110(1), 111, 122 and 151; ;Essential Commodities Act; ;Arms Act, 1955; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 5, 401, 451, 455, 457 and 482
1984(2)ECC219,1983(12)ELT798(Cal)
alleged that the seized goods were of foreign origin and liable to action under the provisions of the Customs Act, 1962 and prayed for necessary orders to enable the petitioner to receive the aforesaid cassettes for initiating action under … under the said Act. He draws our attention specially to Sections 104, 105, 107, 110, 111 and 122 of the Customs Act to strengthen his … ORDERN.C. Chaudhuri, J.1. In this petition under Section 401 read with Section 482 Cr. P.C. the order dated 6-3-81 passed by the Judicial Magistrate, Berhampore, District
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