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Assistant Collector of Central Excise Vs. Mohammed

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 108, 111, 112, 123, 123(1), 135 and 135(1); Imports and Exports (Control) Act, 1947 - Sections 3(2); Evidence Act - Sections 21; Sea Customs Act - Sections 178A

Reported in : 1987(11)ECC26; 1987(30)ELT113(Ker)

Court, Tellicherry. That Court entertained the same as C.C. No. 79/74 for offence under Section 135 of the Customs Act, 1962. Since the accused was absconding it was included in the long pending cases. Subsequently the accused surrendered before … to justify his statement. On 13-7-1972 the accused appeared before the Superintendent of Central Excise. A statement under Section 108 of the Customs Act was recorded from him. He deposed that the godown was taken on lease by

Pascoal Dias Vs. Assistant Collector of Customs (P)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 101, 102, 108 and 123; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 50

Reported in : 2003(157)ELT132(Bom)

convicted by the Chief Judicial Magistrate, South Goa, Margao, for an offence punishable under Section 135 of the Customs Act, 1962 read with Section 5 of Imports and Exports (Control) Act, 1947, in Customs Case No. 4/1987/A and sentenced … biscuits. The evidence on recovery of the gold biscuits coupled with the statement of the applicant recorded under Section 108 of the Customs Act, at Exhibit 24, proved the offence beyond reasonable doubt against the applicant. The learned

Usha Rani, Hyderabad Vs. Government of Andhra Pradesh and ors.

Court : Andhra Pradesh

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 108 and 123

Reported in : 1994(1)ALT(Cri)668; 1994CriLJ112

silver to acid test and found that the silver is of foreign origin. Under Section 123 of the Customs Act, 1962, there is a presumption in favour of the department that the goods seized are smuggled goods and the … Assistant Director of Revenue Intelligence on 17-9-92 and gave his statement. In his statement on 17-9-92 recorded under Section 108 of the Customs Act, stated that when he was loitering near Mahaveer Jewellers at Bangalore, the officers traced

Noor Aga Vs. State of Punjab and anr.

Court : Supreme Court of India

Subject : NarcoticsConstitution

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 9, 22, 23, 25, 35, 37, 37(1), 39, 42, 43, 50, 51, 52, 52A, 52A(1), 52A(2), 52A(4), 53, 53(1), 53(2), 53A and 54; Customs Act, 1962 - Sections 108, 108(4), 100(1B), 110, 110(1), 110(1A), 110(1B), 111, 123, 135, 138B, 138B(1), 180 and 184 ; Evidence Act - Sections 25, 113A, 113B and 114; Indian Penal Code (IPC) - Sections 26, 193 and 228; Human Rights Act, 1998 - Sections 3; Misuse of Drugs Act, 1971 - Sections 28, 28(2) and 28(3) ; Misuse of Drugs Act, 1975 - Sections 6(6); Dangerous Drugs Act, 1986; Negotiable Instruments Act, 1881 - Sections 118 and 139; Foreign Exchange Regulation Act, 1973 - Sections 18(2) and 18(3); Prevention of Corruption Act; Terrorist and Disruptive Activities (Prevention) Act, 1987; Road

Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896

at Raja Sansi Airport at about 6 p.m. on 1.08.1997. He presented himself before the authorities under the Customs Act, 1962 (for short 'the Customs Act') for customs clearance. He was carrying a carton with him said to be … customs authorities are wholly inadmissible in evidence being hit by Section 25 of the Indian Evidence Act, as Section 108 of the Customs Act should be read in terms thereof coupled with Sections 53 and 53A of the

Veera Ibrahim Vs. the State of Maharashtra

Court : Supreme Court of India

Subject : Media and CommunicationCustoms

Acts : Customs Act, 1962 - Sections 108 and 135; Constitution of India - Article 20(3); Evidence Act - Sections 24

Reported in : AIR1976SC1167; 1976CriLJ860; 1983(13)ELT1590(SC); (1976)2SCC302; [1976]3SCR672

filed.2. The main question with reference to which the certificate was granted by the High Court, was: whether Section 108 of the Customs Act, 1962 is ultra vires the provisions of Clause (3) of Article 20 of the … one Abdul Umrao Rauf, accused No. 1, in respect of offences under Sections 135(a) and 135(b) of the Customs Act, 1962 and Section 5 of the Imports and Exports (Control) Act, 1947. The trial Magistrate convicted both the accused

Superintendent of Customs Vs. Haribhai Vallabhbhai Tandel

Court : Mumbai

Subject : CustomsCriminal

Acts : Central Excise Act; Customs Act, 1962 - Sections 108 and 135; Code of Criminal Procedure (CrPC) , 1973 - Sections 245(2)

Reported in : 1991LC209(Bombay); 1991(51)ELT302(Bom)

said Accused No. 1 was arrested in New Delhi on 20-4-1982. His statement came to be recorded under Section 108 of the Customs Act, 1962. In the course of search of Accused No. 1, some documents were seized … :The Complainant filed a complaint against all the Respondents for an offence punishable under Section 135 of the Customs Act, 1962. The allegations were that during the period from 30-12-1981 to 26-1-1982, 3810 totals of gold of foreign origin

Gulam HussaIn Shaikh Chougule Vs. S. Reynolds, Suptd. of Customs, Marm ...

Court : Supreme Court of India

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 108, 108(3) and 135; Code of Criminal Procedure (CrPC) , 1973 - Sections 164, 164(2) and 164(4); Evidence Act - Sections 24 and 25; Code of Civil Procedure (CPC), 1908 - Sections 132; Indian Penal Code (IPC), 1860 - Sections 193 and 228; Sea Customs Act - Sections 171-A; Constitution of India - Article 136

Reported in : AIR2001SC2930; 2001(2)ALD(Cri)918; 2002(1)ALT(Cri)22; 2001CriLJ4755; 2002(79)ECC228; 2000LC497(SC); 2001(134)ELT3(SC); JT2001(9)SC89; 2001(7)SCALE409; (2002)1SCC155

leave assailing the judgment of the Courts below convicting him of the offence under section 135 of the Customs Act, 1962 (for short 'the Act') and sentencing him to undergo imprisonment for three years and to pay a fine … a Customs Officer issued a notice to the appellant on 5th October, 1988 and recorded his statement under section 108 of the Act. Subsequently on 6th October, 1988 the appellant was arrested and produced before the Magistrate on

Sudhir Gulati Vs. Union of India

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 108; Constitution of India - Article 20(3)

Reported in : 72(1998)DLT371; 1998(45)DRJ49; 1998(100)ELT344(Del)

dated 30th April 1994 and 2nd May 1994 issued by Air Customs Superintendent under Section 108 of the Customs Act, 1962 requiring the attendance of the petitioner in connection with the enquiry being made regarding export by M/s. Rancan

Thulasiammal and ors. Vs. Joint Secretary to the Government of India

Court : Chennai

Subject : Customs

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Constitution of India - Articles 14, 20(3), 22, 22(4) and 134; Constitution (Forty-fourth Amendment) Act, 1978 - Sections 3; Code of Civil Procedure (CPC), 1908 - Sections 13; Indian Penal Code (IPC), 1860 - Sections 193 and 228; Sea Customs Act, 1878 - Sections 171A; Customs Act, 1962 - Sections 108

Reported in : 1987(30)ELT415(Mad)

Act. 6. The next argument of the learned counsel for the Petitioners is that section 108 of the Customs Act, 1962, is ultra vires the provisions of Article 21 of the Constitution. Section 108 reads as follows :- '108(1)

Ms. First Track Traders. Vs. the Commissioner of Customs and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act 1962 - Section 108, 2(26), 111(d), 2(33), 111(M)

import of subject goods. He was also summoned by the Directorate of Revenue Intelligence, and a statement under Section 108 of the Customs Act was recorded from him, which was exculpatory in nature. While so, the third respondent … appellant is before this Court. Whereas, the Revenue Department's contention is that as per Section 2(26) of the Customs Act,1962, importer in relation to any goods at any time between their importation and the time when they are