Advanced Search Results

Euresian Equipments and Chemicals Ltd. and ors. Vs. the Collector of C ...

Court : Kolkata

Subject : CustomsFERA

Acts : Foreign Exchange Regulation Act, 1947 - Sections 12(1) and 23A; ;Customs Act, 1962 - Sections 2(19), 11, 51, 113 and 114

Reported in : AIR1980Cal188,1979(2)CHN248,1980(6)ELT38(Cal)

at p. 506:'Furthermore, it appears that goods are not export goods as denned under Section 2(19) of the Customs Act, 1962, Section 2(19) of the Customs Act, 196? defines 'export goods' as goods which are to be taken out of … Customs Act, 1982 and liable to confiscation under Section 113 for the purpose of imposition of penalty under Section 114 of the said Act. 2. The Division Bench noticed that the above points had come up for consideration

J.G. Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(72)ECC95

Section 18(l)(a) of the FERA, 1973 and, therefore, there was no deemed violation of Section 11 of the Customs Act, 1962. Section 67 of the FERA, 1973 did not have any operation in the instant case.29. We have also noted … confiscate the goods under Section 113(d) of the Customs Act and to impose penalty on the exporters under Section 114 of the Act.8. The exporters, by themselves as well as through their Advocate, contested the Department's allegations by

Ukchand Ranka Vs. Assistant Collector of Central Excise, Madras and or ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 11(J), 11(K) and 11(L), 110(2), 113(1), 114 and 125

Reported in : 1987(13)ECC152; 1987(30)ELT144(Mad)

Madras-34, for the extension of time for a further period of six months under Section 110(2) of the Customs Act, 1962 (Act for short). In response to this, by letter dated 14-4-1975, the counsel for the petitioner requested two … Section 125 of the Customs Act. A penalty of Rs. 1,000/- was also imposed on the petitioner under Section 114 of the Customs Act. Aggrieved by this, the petitioner preferred an appeal before the Appellate Collector of Customs,

Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 18, 28, 28AB, 28(1), 28(2), 28(3), 72(1), 108, 111, 112, 114, 114A, 130E, 135, 135A, 140 and 143(3); Finance Act, 2000

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

aforesaid Customs Notification and, consequently, appear to have rendered themselves liable for confiscation under Section 111(o) of the Customs Act, 1962.6. It, therefore, prima facie indicates that the respondent did or omitted to do an act which act or … where any penalty has been levied under this section, no penalty shall be levied under Section 112 or Section 114.Explanation.-For the removal of doubts, it is hereby declared that-(i) the provisions of this section shall also apply to

Union of India (Uoi) Through the Commissioner of Customs (P) Vs. Mr. Z ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 111, 113, 114, 114(1), 118, 129B, 130, 130(1), 130(3) and 135(1); ;Foreign Exchange Regulation Act, 1973 - Section 13(2); ;Central Excise Act, 1944 - Section 35(G) and 35H; ;Industrial Disputes Act, 1947; ;Limitation Act, 1963 - Section 5; ;Indian Penal Code (IPC), 1860 - Section 120B; ;Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 - Rules 23 and 41; ;CCS (CCA) Rules, 1965 - Rule 14; ;Constitution of India - Articles 26, 226 and 227

Reported in : 2010(112)BomLR2266,2010(176)LC257(Bombay)

of US Dollars 40,000 equivalent to Indian Rs. 13,30,000/approximately, sometime on 12.10.1995 in contravention of Sections 111, 113, 114, 118 and other Sections of the Customs Act, 1962 read with Section 13(2) of the Foreign Exchange Regulation … By this petition under Articles 226 and 227 of the Constitution of India r/w Section 130 of the Customs Act, 1962 the Petitioner/Revenue challenges the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal, West Regional Bench

S.C. Roy and Others Vs. Kantilal Nanchand and Co. and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11H, 11-I, 11J, 11K, 11K(2), 111, 113, 113(1) and 114

Reported in : 1989(41)ELT191(Bom)

There is also a certain quantity of scrap silver in crude shapes. Now, under, Chapter-IV B of the Customs Act, 1962 certain provisions have been made, inter alia, for prevention or detection of illegal export of goods. This Chapter … not be confiscated under Section 113(1) of the Customs Act and why penalty should not be imposed under Section 114 of the said Act. The petitioners were given a hearing by the Additional Collector, Central Excise and Customs.

Syed Mnueer Ahmed Vs. Directorate of Revenue Intelligence, Senior Inte ...

Court : Chennai

Subject : Criminal

Acts : Customs Act, 1962 - Sections 108, 111, 112, 113 and 114; Code of Criminal Procedure (CrPC) , 1973 - Sections 300 and 482

Reported in : 2004(3)CTC209; 2004(95)ECC420

furniture. The earlier case with regard to the improper exporting of foreign currency is an offence punishable under Section 114 of the Customs Act, 1962, and the goods can be confiscated under Section 113 of the Customs Act. … case was registered.2A. During the course of seizure proceedings, the petitioner was enquired under Section 108 of the Customs Act, 1962, and after enquiry, he was arrested and remanded to judicial custody. During the enquiry, M/s Otel International, Chennai

Manilal Bhanabhai Patel Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 11H, 11K, 11M, 108, 113 and 114

Reported in : 1992(38)ECC113; 1992(60)ELT99(Guj); (1992)1GLR201

judgment and order dated 25-2-1976 passed by the Additional Collector of Customs, Ahmedabad, under Section 113(c) of the Customs Act, 1962, confiscating 90 ........ silver bars weighing 2770.900 kgs. and imposing a penalty of rupees two lacs against the … ........ silver bars weighing 2770.900 kgs. and imposing a penalty of rupees two lacs against the petitioner under Section 114 of the Customs Act. By the impugned order, penalty of Rs. 2000/- was imposed against one Bhagwanji Gulabbhai

The Assistant Collector of Customs, Special Section, Calcutta and ors. ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 51, 114 and 122

Reported in : AIR1976Cal21,79CWN900

to bring this case within Section 113(i).15. Mr. Bajoria then invited our attention to Section 51 of the Customs Act, 1962. Section 51 is in the following terms:--'Clearance of goods for exportation.--Where the proper Officer is satisfied that any goods … this notice the Company was asked to show-cause why penal action should not be taken against it under Section 114(i) of the Customs Act, 1962. The notice has referred to various correspondence that passed between the company and

Harbansingh Sardar Lenasingh and anr. Vs. the State

Court : Mumbai

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 104(1), 104(2), 108 and 135; Code of Criminal Procedure (CrPC) , 1898 - Sections 46, 60, 61 and 342; Evidence Act, 1885 - Sections 24, 25 and 114; Foreign Exchange Regulation Act, 1947 - Sections 23; Defence of India (Amendment) Rules, 1963 - Rule 126-P; Constitution of India - Article 22(2)

Reported in : AIR1970Bom79; (1969)71BOMLR599; 1970CriLJ325

offences relating to the illegal importation and possession of 6920 Tolas of gold, under Section 135 of the Customs Act 1962 as well as under Section 23 of the Foreign Exchange Regulation Act, 1947. It may be mentioned that … called. He has asked the court to draw an inference in the manner stated in Illustration (g) to Section 114 of the Evidence Act by reason of the fact that the said driver has not been examined by