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Ashok Kumar and anr. Vs. Collector of Central Excise and Customs and a ...

Court : Allahabad

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1), 111 and 123; Import and Export Control Act, 1947 - Sections 3; Import and Export (Control) (Amendment) Act, 1955; Constitution of India - Article 226; Tourist Baggage Rules, 1978; Import Control Order, 1955

Reported in : 1986(7)ECC174; 1984(15)ELT400(All)

aforementioned articles and after handing them over to Ashok Kumar instructed him not to, as provided by the Customs Act, 1962 (hereinafter referred to as the Act), either part, remove, transferor otherwise deal with them till further orders. This … were liable for confiscation under Section 111(d) of the Act and as such they were being seized under Section 110(1) of the Act. So far as the Video Cassette Recorder (V.C.R.) was concerned, the Preventive Officer opined that

Biplab Rakshit Vs. Collector of Customs

Court : Guwahati

Subject : Customs

Acts : Customs Act, 1962 - Sections 7, 11, 11C, 110(2) and 124

the Agartala Airport by the Customs Authorities on the ground of illegal import under Section 7(c) of the Customs Act, 1962 and in violation of Section 11, 11C and 11 ibid read with Import Control Order No. 17/55, dated … only ground raised by the petitioner before this Court is that no show-cause notice as required under Section 110(2) of the Customs Act, 1962 was issued to him within the statutory period of 6 months, as such

Mukesh JaIn Agarwal Vs. Collector of Central Excise

Court : Madhya Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 110(2), 123, 123(2) and 124; Constitution of India - Article 226

Reported in : 1992(40)ECC5; 1992(62)ELT295(MP)

the search contraband gold was recovered and statement of Ramkumar Agarwal was recorded under Section 108 of the Customs Act, 1962. In follow up action the premises of Dhanya Kumar Jain was searched and statement of Dhanya Kumar Jain … on the party on 25-9-1989. As such the notice was given within the time limit prescribed under Section 110(2) of the Customs Act. They should have filed the reply before the authorities and exhausted the departmental remedy

Vijai Engineering Corporation Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Acts : Customs Act, 1962 - Sections 110, 110(1) and 110(3); Central Excise Act, 1944 - Sections 12; Constitution of India - Articles 133(1), 134A and 226; General Clauses Act - Sections 8; Central Excise Rules

Reported in : 1986(7)ECC167; 1985(20)ELT3(All)

to be confiscated.4. It has not been disputed before us that the provisions of Section 110 of the Customs Act, 1962 are applicable in regard to search and seizure under the Central Excises and Salt Act, in view of

Kasturi Lal Vs. Collector of Customs New Delhi and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 110(1)

Reported in : 35(1988)DLT17

kept the above said (recovered) goods under detention and take over the same under the provisions of the Customs Act, 1962 for further verification of the lawful importation/purchases/acquisition/possession etc. of the said goods.' 3. Learned Counsel for the petitioner … 3. Learned Counsel for the petitioner submits that till today no seizure has been effected as contemplated under Section 110(1) of the Customs Act, 1962. 4. Mr. Watwani, learned Counsel for the respondent submits that the seizure has

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

has sought to debar all such like persons, by insertion of Sub-section (6) to Section 129 of the Customs Act, 1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance

Chemitex, Goa and Another Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act 1962 - Sections 105, 110, 110(2), 110(3), 124 and 129; Central Excise Rules, 1944 - Rule 156; Central Excise Act, 1944 - Sections 12, 18, 35 and 35B

Reported in : 1983(14)ELT2130(Bom)

In this petition under Article 226 of the Constitution, petitioners seek a declaration that Section 110(3) of the Customs Act, 1962 is unconstitutional, illegal, null and void, and by way of writs of certiorari and mandamus, or by writs

Vasnatal Ranchhoddas Patel and ors. Vs. Union of India and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1), 110(2), 124 and 151; General Clauses Act - Sections 9

Reported in : AIR1967Bom138; (1966)68BOMLR223; 1967CriLJ715

warrant issued by the Chief Presidency Magistrate, but that they had been seized under section 151 of the Customs Act 1962 read with the notification issued by the Central Government on 23rd May 1964 and that on 4th September … that date two Custom Officers took charge of the diamonds from the Enforcement Directorate and Seized them under section 110 of the Customs Act. A receipt for the diamonds taken charge of was passed in favour of the

i.J. Rao, Asstt. Collector of Customs and anr. Vs. Bibhuti Bhushan Bag ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 110(2)

Reported in : AIR1989SC1884; 1989(24)LC1(SC); 1989(42)ELT338(SC); JT1989(2)SC531; 1989(1)SCALE1431; (1989)3SCC202; [1989]3SCR282

had been sold.3. The goods were seized on 5/7 May, 1966 and notices were due to issue under Section 124(a) of the Customs Act, 1962 within six months from that date. Meanwhile, the Subordinate Officers. Customs Department, … 31 July, 1970 of that High Court partly allowing a writ petition arising out of proceedings under the Customs Act, 1962.2. On 5 May, 1966, noticing an advertisement in a newspaper offering imported manual and electric typewriters, adding and … for a further six months in terms of the proviso to Section 110(2) of the Customs Act, 1962.4. On 6 December, 1966 the Assistant Collector

Superintendent Customs and Central Excise Vapi Vs. Raichand Lakhmansin ...

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 110; ;Code of Criminal Procedure (CrPC) , 1898 - Sections 550

Reported in : AIR1970Guj223; 1970CriLJ1446; (1970)0GLR919

such vehicle when smuggled goods are being transported in exercise of his powers under Section 110 of the Customs Act, 1962 (which will be hereinafter referred to as the Act). He has powers to seize them if there is