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Collector of Customs, Madras Vs. Kotumal Bhirumal Pihlajani and ors.

Court : Chennai

Subject : Criminal

Acts : Indian Penal Code (IPC), 1860 - Sections 120-B; Customs Act, 1962 - Sections 107, 108 and 135; Foreign Exchange Regulation Act - Sections 23(1)(A) and 23(B); Defence of India Rules - Rule 131-B; Evidence Act - Sections 25; Code of Criminal Procedure (CrPC) - Sections 5(2), 161 and 162; Constitution of India - Article 20(3); Sea Customs Act - Sections 171-A

Reported in : AIR1967Mad263; 1967CriLJ1007

interrogatories supplied to him by P.W. 1, a gazetted officer of the Customs department, during an enquiry under Section 107 of the Customs Act of 1962. Whereas Section 107 refers, to an "enquiry" by a Customs officer, specially … Customs, Madras against ten persons for offences under Section 120-B I.P.C. (conspiracy) read with Section 135 of the Customs Act 1962 (Central) Act 52 of 1962 (concerning smuggling of prohibited goods including possession knowing or having reason to believe

Bheena Pharma Japadar Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108 and 124

Reported in : 1992(40)ECC79; 1992(58)ELT480(Mad)

and documents are available with the respondents, they are prevented from issuing summons under Section 108 of the Customs Act, 1962. I am also not able to accept the contention of the learned senior counsel that summons have been … 764 is also referred to by the learned senior counsel with regard to the object and purpose of Section 107 of the Customs Act. Another unreported judgment of a Division Bench of this Court, consisting of the Chief

Balkrishna Chhaganlal Soni Vs. State of West Bengal

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108, 111, 123 and 135; Defence of India Rules, 1962 - Rule 126-I; Evidence Act - Sections 24 and 25; Constitution of India - Article 20(3)

Reported in : AIR1974SC120; 1974CriLJ280; 1983(13)ELT1527(SC); (1974)3SCC567; [1974]2SCR107

Equally devoid of force is the second contention that the Customs Officer cannot under Section 107 of the Customs Act, 1962 examine any person who is subsequently arraigned as an accused in respect of the possession of smuggled gold.

A.T.Maideen Vs. the Senior Intelligent Officer

Court : Chennai

Subject : Custom

Acts : Customs Act, 1962 - Section 107, 108(1), 112, 113, 132, 133, 134, 135; Constitution of India - Article 20(3); Indian Evidence Act, 1872 - Section 24

petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed. [M.JAICHANDREN, J.] Customs Act, 1962 - Section 107, 108(1), 112, 113 -- The petitioner has further stated that, on 30.11.2011, he had received summons issued by … 30.11.2011, he had received summons issued by the respondent, in a printed format, under Section 108 of the Customs Act, 1962. In the said summons, it had been stated that the petitioner was connected with the act of smuggling

Vittalnathan Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108, 124 and 141

Reported in : 1989(43)ELT19(Mad)

held that the petitioners are bound to appear in pursuance of the summons under Section 108 of the Customs Act, 1962 (hereinafter referred to as the Act) and that they are not entitled to have the presence of a … this is very clear from the wordings of Section 108. That Court also held that so far as Section 107 is concerned, it takes care of investigatory emergencies. Reliance for this view has been placed on the decision

Mahendra JaIn Vs. Union of India (Uoi)

Court : Kolkata

Subject : CustomsExcise

Acts : Customs Act, 1962 - Sections 107 and 108; ;Constitution of India - Articles 21, 22 and 226; ;Protection of Human Rights Act

Reported in : 2003CriLJ1464,2003(89)ECC862,2003(156)ELT193(Cal)

any third degree methods in the matter of examination or interrogation of powers under Section 107 or 108, Customs Act, 1962. When a person is obliged to attend in pursuance to the summons issued under Section 108 to state

R.V. Chem Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107 and 108

Reported in : 1992(59)ELT24(Mad)

although the writ petitions and the appeals were directed against notices under Sections 107 and 108 of the Customs Act, 1962, learned counsel for the appellant confined the controversy to a limited question whether a person under notice for … in detail. We record however that although the writ petitions and the appeals were directed against notices under Sections 107 and 108 of the Customs Act, 1962, learned counsel for the appellant confined the controversy to a

Pran Nath Dhawan Vs. Union of India and Another

Court : Delhi

Subject : Customs

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 4(2), 161, 161(2), 164, 164(2), 167, 227, 228, 239, 240, 244, 245, 245(1) and (2), 246, 397, 397(2) and (3) and 482; Customs Act, 1962 - Sections 11, 107, 108, 111, 123 and 135(1); Evidence Act - Sections 23 and 24 to 27; Constitution of India - Article 20(2)

Reported in : 1984(17)ELT12(Del)

provisions of the special statute would prevail even though the Code of Criminal Procedure is a subsequent statute. Customs Act, 1962 was certainly an enactment for the time being in force within the meaning of sub-section (2) of section … at the stage of charge would be what is stated by the petitioners in their statements recorded under Section 107/108 of the Act is true'. It was further observed that the statements contain minute details of the items

State of Maharashtra Vs. Fazal Mohamood Tandel

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108 and 135(1); Imports and Exports (Control) Act, 1947 - Sections 5

Reported in : 1992(57)ELT63(Bom)

10, 11, 12, and 13 were convicted for offences punishable under Sections 135(1)(a), 135(1)(b) r.w. 135(1)(ii) of the Customs Act, 1962 and section 5 of the Imports and Exports (Control) Act, 1947. While accused Nos. 2, 3, 4, 7, … Prasad'. As far as the statements of the accused-respondents recorded by the Customs Officers, some of them under Section 107 and some under Section 108 of the Customs Act and the fact that the statements were retracted by

Officer-in-charge, Customs, Berhampur Preventive Unit Vs. Minati Biswa ...

Court : Kolkata

Subject : CustomsCriminal

Acts : 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

Reported in : 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 … the said Act. He draws our attention specially to Sections 104, 105, 107, 110, 111 and 122 of the Customs Act to strengthen his arguments … 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