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Commissioner of Customs (Preventive), Mumbai. Vs. M/S M. Ambalal and C ...

Court : Supreme Court of India

Subject : Customs

Acts : provisions of The Customs Act, 1962 - Sections 111(d), 112, 130E(b), 11A to 11G, 14, 25(1)

Lakhs Fifty Thousand One Hundred & Twenty Five only) by way of duty under the provisions of The Customs Act, 1962 (hereinafter referred to as, "the Act") for release of the goods seized from the possession of the respondent.2) … to be released on payment of redemption fine. In addition, penalty was also imposed on the respondent under Section 112 of the Act. Being aggrieved by the aforesaid order, the respondent had preferred an appeal before the Tribunal.

R . C . Fabrics ( P ) Ltd . Vs . Union of India Overruled

Court : Delhi

Subject : Customs

Acts : CODE OF CIVIL PROCEDURE, 1908 - Section 144; CUSTOMS ACT, 1962 - Section 17, CUSTOMS ACT, 1962 - Section 45, CUSTOMS ACT, 1962 - Section 108, CUSTOMS ACT, 1962 - Section 110, CUSTOMS ACT, 1962 - Section 111, CUSTOMS ACT, 1962 - Section 112, CUSTOMS ACT, 1962 - Section 125; INDIAN CONTRACT ACT, 1872 - Section 72, INDIAN CONTRACT ACT, 1872 - Section 129D

by the Customs Authorities and as a result thereof the goods were seized under Section 110 of the Customs Act, 1962 in the belief that they were liable to be confiscated on the ground of misdeclaration. The petitioner requested … after payment of fine of Rs. 25,000/-. Besides he also imposed a personal penalty of Rs. 5,000/- under Section 112 of the Customs Act for the contravention of the Import Control Order, 1955. As is seen above, the

United Liner Agencies (India) Pvt. Ltd. Vs. Assistant Collector of Cus ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46(2), 112 and 148; Bills of Lading Act

Reported in : 2003(1)ALLMR516; 2003(90)ECC95; 2003(156)ELT835(Bom); 2003(3)MhLj243

Customs Authorities are justified in levying penalty upon the local agents in India under Section 112(a) of the Customs Act, 1962 for the alleged breach of Bills of Lading Act, 1855 committed by the principal in a foreign country?

Collector of Customs and Central Excise, CochIn Vs. Markose Arnaeutaki ...

Court : Kerala

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 112

Reported in : AIR1973Ker7

personal penalty on the respondent-Markos Arnaeu-takis, Captain, S. T. Speedway-of Rupees 75,000/-; imposed under Section 112(a) of the Customs Act, 1962 (for short the Act) as also the direction to the respondent to pay Rs. 70,000/- in lieu of

Satellite Engineering Ltd. Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 111, 111(1), 112, 117 and 128

Reported in : 1984(3)ECC217; 1983(14)ELT2177(Bom); [1983]141ITR399A(Bom)

the submission of the learned counsel, it would be appropriate to make reference to Section 14 of the Customs Act, 1962. Section 14 of the Customs Act provides that for the purposes of the Act whereunder a duty of customs … fine of Rs. 33,000. The Collector also imposed a penalty of Rs. 27,000 and Rs. 1,000 under Sections 112 and 117 of the Customs Act respectively. The Collector in respect of the third consignment, came to the

Hcl Office Automation and ors. Vs. Commissioner of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Constitution of India, 1950 - Articles 14, 19, 21 and 226;; Customs Act, 1962 - Sections 112 and 129E;; Companies Act, 1956

Reported in : (1999)1CALLT469(HC),1999(66)ECC608,1999(113)ELT395(Cal)

enhanced the value of the goods but also Imposed the penalty of Rs.3,50,00,000/- under section 112(a) of the Customs Act 1962. Against that order petitioner preferred the appeal before the Customs Excise & Gold (Control) Appellate Tribunal, Calcutla and

indu Nissan Oxo Chemicals Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 112 and 129E; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22; Central Excise Tax Act, 1944 - Sections 35F; Customs Excise Act, 1944

Reported in : 2008(221)ELT7(SC); 2007(14)SCALE150; 2007(8)Supreme451; 2008AI6RSCW151; 2008(4)KCCRSN245

appropriate to direct the applicants to terms of pre-deposit requirement to be effected under Section 129E of the Customs Act, 1962. We would, therefore, direct the applicants to deposit Rs. 2,00,00,000/- (rupees two crores only) and report compliance thereof … the appeal without any further notice.5. The penalty, it is to be noted, has been imposed under Section 112(a) of the Customs Act, 1962 (in short the 'Act'). A specific finding was recorded by the Commissioner that

Kallatra Abbas Haji Vs. Government of India

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 138B, 138B(1) and 139; Constitution of India - Article 226

Reported in : 1985(6)ECC21; 1985(5)LC1746(Kerala); 1994(69)ELT212(Ker)

testimony of other co-accused persons. Petitioner No. 1 is therefore liable to penalty under Section 112 of the Customs Act, 1962 and the penalty of Rs. 1 lakh imposed on him does not call for any moderation'8. The writ

Sri Tirupathi Plastics Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 24, 28, 47, 51, 110, 111, 112, 113, 119 and 125

Reported in : 1992(38)ECC163; 1992(60)ELT366(Mad)

the concealed items weighing 1.132 M.T. are liable to be confiscated under Section 111(m) and (l) of the Customs Act, 1962, that 12.668 M.T. of Cellulose Acetate cuttings also are liable to be confiscated as they are used for … levied under Section 125 of the Customs Act. Personal penalty of Rs. 50,000/- has also been imposed under Section 112 of the Customs Act. The petitioner challenges this order. 3. Notice of motion has been ordered by me

Francis Castellino and Essar Shipping Limited Vs. R.C. Coastal Exports ...

Court : Mumbai

Subject : Property

Acts : Indian Partnership Act, 1932; Transfer of Property Act - Sections 5, 105 and 122; Transfer of Property (Amendmend) Act, 1929; Customs Act, 1962 - Sections 112; Property Act, 1925 - Sections 72(4), 73(3) and 82(1); Indian Contract Act - Sections 10; Companies Act - Sections 159 to 163; Code of Civil Procedure (CPC) - Order 21, Rules 43 and 54 - Order 30, Rule 10

Reported in : 2008(6)ALLMR120; 2008(5)BomCR519; (2008)110BOMLR2863

as the proprietor is not sustainable as it would amount to double penalty under Section 112 of the Customs Act, 1962. This is upon an observation that there is a total identity on interest of the unit and of