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P.S. Sadagopachari and anr. Vs. State

Court : Chennai

Subject : Criminal

Acts : Customs Act, 1962 - Sections 137; Indian Penal Code (IPC), 1860 - Sections 109, 120B, 161, 165, 165-A and 167; Prevention of Corruption Act, 1947 - Sections 5(1) and 5(2); Imports and Exports (Control) Act - Sections 5 and 19; Delhi Special Police Establishment Act, 1946 - Sections 3; Sea Customs Act, 1878 - Sections 167, 167(81), 187-A and 198; Criminal Law (Amendment) Act - Sections 8, 8(1) and 8(3); Code of Criminal Procedure (CrPC) , 1898 - Sections 190, 193, 193(1) and 202

Reported in : AIR1966Mad432; 1966CriLJ1452

of limitation, this criminal revision case is dismissed.(7) Revision dismissed. Criminal - taking cognizance - Section 137 of Customs Act, 1962, Sections 109, 120B, 161, 165, 165A and 167 of Indian Penal Code, 1860, Sections 5 (1) and 5

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 … 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 the order

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 7, 12, 28, 28(1), 28AB, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111, 112, 113, 118, 122A(1), 123, 124 and 125; Sea Customs Act; Sea Customs (Amendment) Act, 1955; Customs Tariff Act, 1975; Import Trade Control Order, 1955

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

hands of the importer.12. The levy of, and exemption from customs duties is traceable to chapter V of Customs Act, 1962 Section 12 of the Customs Act provides for levy of Customs duty at such rates as may be specified … by land in respect of which the order permitting clearance of the goods required to be produced under Section 109 is not produced or which do not correspond in any material particular with the specification contained therein;(l) any

Madanlal Steel Industries Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 7, 11, 11(2), 24, 28, 32, 33, 34, 45, 47, 51, 77, 89, 109, 110, 111, 112, 124, 129D and 130

Reported in : 1992(38)ECC325; 1991(56)ELT705(Mad); (1992)IIMLJ43

check, who, after necessary examination, assessed the goods for duty by an order under Section 47 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). After the order four out of the six containers were cleared from … by land in respect of which the order permitting clearance of the goods required to be produced under Section 109 is not produced or which do not correspond in any material particular with the specification contained therein; (l)

Pooja Batra Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Customs Act, 1962 - Sections 2(39), 7, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111 and 113; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Code of Criminal Procedure (CrPC) - Sections 482; Constitution of India - Articles 22(5) and 226; Importer Exporter Code

Reported in : AIR2009SC2256; 2009(57)BLJR1518; 2009CriLJ2797; 2009(166)LC149(SC); 2009(237)ELT17(SC); JT2009(5)SC194; 2009(1)OLR(SC)917; 2009(4)SCALE653; (2009)5SCC296; 2009(4)LC1965(SC

do not tally.11. It is also relevant to refer the definition of 'smuggling' in Section 2(39) of the Customs Act, 1962 which reads as under:'smuggling', in relation to any goods, means any act or omission which will render such … by land in respect of which the order permitting clearance of the goods required to be produced under Section 109 is not produced or which do not correspond in any material particular with the specification contained therein;(l) any

Naveen JaIn Vs. Commissioner of Customs

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 7, 32, 33, 34, 45(2) 54(1), 77, 109, 111, 112, 130, 130A and 130E; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule 1(3)

Reported in : 2002(79)ECC425; 2001(134)ELT32(Del)

ORDERArijit Pasayat, C.J.1. This is an application for reference under Section 130A of the Customs Act, 1962 (in short 'the Act')- Following are the questions proposed, describing them as questions of law :'1. Whether the … by land in respect of which the order permitting clearance of the goods required to be produced under Section 109 is not produced or which do not correspond in any material particular with the specification contained therein;(l) any

Cial Duty Free and Retail Services Ltd. (Cdrsl) vs Union of India

Court : Kerala

by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as “Act of 1962”) . The products are transferred to DFSs at CIAL’s Arrival and Departure

Cial Duty Free and Retail Services Ltd vs Union of India

Court : Kerala

by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as “Act of 1962”) . The products are transferred to DFSs at CIAL’s Arrival and Departure

Cial Duty Free and Retail Services Ltd (Cdrsl) vs Union of India

Court : Kerala

by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as “Act of 1962”) . The products are transferred to DFSs at CIAL’s Arrival and Departure

Cial Duty Free and Retail Services Ltd. (Cdrsl) vs Union of India

Court : Kerala

by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as “Act of 1962”) . The products are transferred to DFSs at CIAL’s Arrival and Departure