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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)

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

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 … Section 105 deals with power to search premises. Section 106 deals with power to stop and search conveyance. Section 106A deals with power to inspect. Power to examine persons is dealt with by Section 107, Section 108 confers

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 … or in the carriage of any goods which have been smuggled. These are provided under Sections 100 to 106A. Sections 109 and 110 which also fall in Chapter XIII, provide about the power to require production of

Ram Kishan Agarwala Vs. Collector of Central Excise and Customs and or ...

Court : Orissa

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 2(34), 11K, 14, 106A, 110, 113, 113(1), 114, 115(2), 123 and 125; Income Tax Act; Gold Control Act - Sections 63; Specified Goods (Prevention of Illegal Export) Rules, 1969 - Rule 3(1); Constitution of India - Article 226

Reported in : 1981(8)ELT217(Ori)

and Central Excise (opposite party No. 1) in purported exercise of powers vested under Section 125 of the Customs Act, 1962 (hereafter referred to as the 'Act'), confiscating an ambassador car bearing registration No. ORR 1763 and authorising redemption … affidavit. Along with the rejoinder, petitioner has produced a notification dated 24-1-1978 which has delegated the powers under Section 106A of the Act to an officer above the rank of Inspector and this is sought to be utilised

Bijan Halder and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Criminal

Acts : Customs Act, 1962 - Sections 100, 101, 104, 104(1), 104(2), 104(3), 105, 106, 106A, 107, 108, 108(4), 110, 132, 133, 134, 135, 135(1), 135(2), 137, 137(1) and 138; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 4(2), 57, 132, 162, 167, 167(1), 167(2), 167(3), 167(5), 172, 173, 190(1), 197, 197(2), 197(3), 244, 244(1), 245(3), 254(3), 309, 309(2), 436, 437, 437(1), 437(2), 437(3), 437(4), 437(5), 437(6), 437(7) and 439; ;West Bengal Code of Criminal Procedure (CrPC) (Amendment) Act, 1988 - Section 244(3); ;Code of Criminal Procedure (CrPC) , 1898 - Sections 167 and 344; ;Foreign Exchange Regulation Act, 1973 - Section 35; ;Central Excise Act, 1944; ;Railway Property (Unlawful Possession) Act, 1966 - Section 8(1) and 8(2); ;Evidence Act - Section 25; ;Indian Penal C

Reported in : 1993CriLJ3082

petitioners, who were earlier arrested on the 15th September, 1988 by customs officials under Section 104 of the Customs Act, 1962, were produced before the learned Sub-Divisional Judicial Magistrate, Ranaghat, Nadia and they were remanded to jail custody after … or thing in any enquiry which such officer is making in connection with the smuggling of any goods. Section 106A gives power of inspection to an authorised Customs Officer. Sub-section (1) of Section 104 of the Customs Act

Terai Overseas Limited Vs. Assistant Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Section 106A; ;Indian Law; ;Constitution of India - Article 226; ;Customs Rules - Rule 53; ;Code of Civil Procedure (CPC) , 1908 - Order 1, Rule 10(2)

Reported in : 1996(88)ELT324(Cal)

are allowed to be examined by him in accordance with the provisions of Section 106 A of the Customs Act, 1962 (hereinafter referred to as the said Act) it would clearly reveal that the Petitioner had attempted to export

S. Nagarajan Vs. Vasantha Kumar and anr.

Court : Kerala

Subject : CriminalCustoms

Acts : Evidence Act, 1872 - Sections 57, 57(1) and 78; Customs Act, 1962 - Sections 11B, 105, 106A, 108, 123, 123(2), 135 and 135(1); Kerala Forests Act, 1962 - Sections 19; Forests Act - Sections 27; Village Panchayats Act - Sections 82 and 134; Kerala Buildings (Lease and Rent Control) Act - Sections 25(1); Uttar Pradesh Sales Tax Act - Sections 4; West Bengal Estates Acquisition Act - Sections 2 and 4; Bombay Prohibition Act, 1949 - Sections 139; Telegraph Wires (Unlawful Possession) Act - Sections 7(1); Prevention of Food Adultration Act; Sugar Control Order 1966; Code of Criminal Procedure (CrPC) - Sections 103, 165 and 165(1)

Reported in : 1988(15)ECC146; 1988(15)LC9(Kerala); 1988(34)ELT571(Ker)

Collector of Central Excise, Trivandrum, alleging that both the respondents committed offences punishable under Section 135(1) of the Customs Act, 1962. In acquitting the respondents the learned Magistrate based his decision mainly on the non-production of the notifications or … for the appellant has an alternate contention that it was only a case of inspection as contemplated under Section 106A of the Customs Act. In view of the express mention about the search in the complaint and the

intertrade Electronics Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(49)ELT455TriDel

Section 3(2) of the Imports and Exports (Control) Act, 1947, as amended, read with Section 11 of the Customs Act, 1962. The Collector, however, imposed a fine of Rs. 2 lakhs in lieu of confiscation. He also imposed a … raw-materials, components, consumables, tools and spares. According to the customs authorities, the goods also fell under Sri. No. 106A of Appendix 2, Part B under the heading "Engineering Items", import of which required import licence. In the

Asif HossaIn and ors. Vs. Inspector General, B.S.F. and ors.

Court : Kolkata

Subject : Customs

Reported in : 1998(59)ECC76

same were handed over to the petitioner.3. The aforesaid seizure list was issued under Section 110 of the Customs Act 1962 and it was alleged there, inter alia, that the owner of the goods so seized failed to produce … through the various provisions of the Customs Act relating to searches/seizures namely Section 100, 101, 102, 104, 105, 106A, 107 etc. of the Customs Act contending inter alia, that for the purpose of search and seizure a

Union of India (Uoi) Vs. Padam NaraIn Aggarwal Etc.

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 100 to 110, 132 to 140A; Income Tax Act, 1961 - Sections 80HHC; Code of Criminal Procedure (CrPC) (Amendment) Act, 2005 - Sections 438; Indian Penal Code (IPC), 1860 - Sections 174, 175, 193 and 228; Code of Criminal Procedure (CrPC) - Sections 41 to 44, 46, 204(1), 438, 438(1), 438(2), 438(3), 497A(1), 497A(2); Code of Civil Procedure (CPC) , 1908 - Sections 132; Constitution of India - Article 136

Reported in : AIR2009SC254; 2008(2)ALD(Cri)945; 2008(133)ECC167; 2008(159)LC167(SC); 2008(231)ELT397(SC); RLW2008(4)SC3251; 2008(13)SCALE171

Authorities. The High Court held that since the respondents herein were merely summoned under Section 108 of the Customs Act, 1962 to give their statements in the inquiry, anticipatory bail applications filed by them were pre-mature and were required … Officers to arrest a person. Similarly, power to search premises and conveyances is found in Sections 105 to 106A. Sections 107-09 empower Custom Officers to examine persons and summon them to give evidence and produce documents. Seizure