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Shah Guman Mal Vs. State of Andhra Pradesh

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 123 and 135(1); Evidence Act - Sections 106 and 114

Reported in : AIR1980SC793; 1980CriLJ557; 1983(13)ELT1631(SC); (1980)2SCC262; [1980]2SCR1005

them all over again. The appellant was tried by the Magistrate for offences under Section 135(1)(b)(ii) of the Customs Act, 1962 and Section (ii) read with Section 8(i) of the Gold Control Act, and sentenced to rigorous imprisonment for … was imported without any permit to his knowledge. This will be the combined effect of the provisions of Section 106 and 114 of the Evidence Act. The matter was considered at great length in the case of Berham

Yusuf Abdulla Patel Vs. R.N. Shukla

Court : Mumbai

Subject : Criminal

Reported in : (1970)72BOMLR575

set out above.3. It may be convenient, at this stage, to refer to the relevant sections of the Customs Act, 1962. Section 2(18) of the said Act defines the term 'export' as meaning 'taking out of India to a place … called 'begging the question'; and (8) as soon as any such act is proved, on the principle underlying Section 106 of the Evidence Act, the onus shifts to the accused person to give a satisfactory explanation for that

Yogey Diamond and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(95)ECC523

of 5837.15 cts. Of diamonds seized from various persons valued at Rs. 10097710/- under Section 111(d) of the Customs Act, 1962 and imposed varying amounts of penalty on the appellants under Section 112 of the Customs Act, In all … to discharge the onus cast on them. (d) The respondent seriously erred in stating that the burden under Section 106 of the Evidence Act, is on the appellant to show that the diamonds in question were licitly imported.

P. Mahaveer Chand and anr. Vs. Union of India (Uoi) and anr.

Court : Chennai

Subject : CustomsConstitution

Reported in : 1986(7)ECC80

articles was not shown to be the proper Officer empowered for such purposes under Section 106 of the Customs Act, 1962. This point was not specifically raised in the affidavits and therefore there was no opportunity for the respondents

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

to 40 percent plus 10 per cent SED.3. Duties of customs are levied under Section 12 of the Customs Act, 1962 (the 'Act') at the rates specified under the Customs Tariff Act, 1975 (the 'Tariff Act') or any other … stop and search any such conveyance within these waters and seize goods, documents and things on board (Sections 106 and 110). The police power of the authorities under the Act to prevent smuggling and other illegal activities

E. Joseph and anr. Vs. the Assistant Collector of Customs, Tuticorin

Court : Chennai

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 437 and 438; Evidence Act - Sections 27

Reported in : 1982CriLJ559; 1984(15)ELT84(Mad)

ORDER1. The Customs Act, 1962, is an enactment which contains provisions like Sections 106-A to 110, the underlying principles of which are somewhat … ORDER1. The Customs Act, 1962, is an enactment which contains provisions like Sections 106-A to 110, the underlying principles of which are somewhat not having features, which may be akin to

Sailash Amulakh Jogani of Gujarat, Indian Inhabitant and Pankaj K. Jog ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 112, 123, 123(2), 125, 167(8), 178A(1) and 178A(2); Evidence Act - Sections 24, 106 and 114; Sea Customs Act, 1878 - Sections 178A; Foreign Exchange Regulation Act - Sections 8(3), 9(1) and 71(2); Constitution of India - Articles 226 and 320

Reported in : 2009(241)ELT348(Bom)

used in the statements and these statements should have more appropriately been recorded under Section 107 of the Customs Act, 1962 and the provisions of Section 123 of the Customs Act, 1962 are not applicable to the case and … in Bhoormall's case (supra) supports the respondents. In that case, it is held that on the principles underlying Section 106 of the Evidence Act, the burden to establish facts relating to smuggling which remain in the special knowledge

Sri Bahubali Vs. Collector of Central Excise

Court : Karnataka

Subject : Excise

Acts : Evidence Act - Sections 24, 40A(2), 106, 112, 114, 132 and 132(4); Customs Act, 1962 - Sections 111, 123, 123(1), 129A and 136; Indian Wireless Telegraph Act; Code of Criminal Procedure (CrPC) - 1898 - Sections 5(2) and 517; Sea Customs Act - Sections 178A

Reported in : 2000(72)ECC60; 2000LC441(Karnataka); 2000(120)ELT59(Kar)

reference to the applicability of Sections 114 and 106 of the Evidence Act dehors Section 123 of the Customs Act, 1962. It is further submitted that the acquittal in the criminal court is based merely on non-applicability of Section

A.P. Civil Liberties Committee (Apclc) Rep. by Its President, Mr. S. S ...

Court : Andhra Pradesh

Subject : Criminal

Acts : Right to Information Act (RTI), 2005 - Sections 6, 6(3), 8(1) and 19; Evidence Act, 1872 - Sections 1, 21, 25, 81, 105, 123, 145 and 157; Arms Act, 1959 - Sections 25 and 27; Explosive Substances Act, 1908 - Sections 5; APPS - Sections 8; Commission of Inquiries Act, 1962; Customs Act, 1962 - Sections 106, 106(2) and 155; Gold (Control) Act, 1968 - Sections 108; Ku Klux Klan Act, 1871; Indian Penal Code (IPC), 1860 - Sections 6, 34, 52A, 76 to 106, 135, 147, 148, 149, 201, 202, 203, 204, 216, 217, 221, 299, 300, 302, 304, 304A, 307, 332, 408, 420, 452, 499, 500 and 506; Code of Criminal Procedure (CrPC) , 1973 - Sections 2, 37, 39, 40, 41, 43, 46, 46(1), 46(2), 46(3), 129 to 132, 132(1), 132, 132(2), 133, 134, 149, 151, 152, 153(3), 154, 154(1), 154(2), 154(3), 155, 156, 156(1), 156(3), 1

Reported in : 2009(1)ALT754

(at the threshold) for interdicting the criminal trial, by recourse to the provisions of Section 155 of the Customs Act, 1962 (the Act). According to the State the officer must face the criminal trial where the question of right … Section 105 defines the point of commencement and continuance of the right of private defence of the property. Section 106 spells out the right of private defence against deadly assault which reasonably causes the apprehension of death extending

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 … any officer of Customs to search or may himself search for such goods, documents or things.' 15. Section 106-A deals with the power to inspect. This Section may also be set out in full : '106-A :