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May 13 1991

Great Eastern Shipping Co. Ltd. Vs. Union of India and ors.

Court : Delhi

Decided on : May-13-1991

Subject : Customs

Acts : Customs Act, 1962 - Sections 115(2)

Reported in : 44(1991)DLT605

approximately were recovered. The vessel was detained by issue of notice to the Master u/s 110 of the Customs Act, 1962, (hereinafter referred to as the Act) for thorough rummaging of other parts and for more suspected and concealed … M.V. Jagdarshan who also seized u/s 110 of the Act on 15.4.1976 for contravention of the provisions of Section 115(2) of the Act, in as much as it was used as a means of transport of smuggled goods

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Aug 29 2002

Sudhir Kumar JaIn Vs. State of U.P.

Court : Allahabad

Decided on : Aug-29-2002

Subject : CustomsConstitution

Acts : Gold (Control) Act, 1968 - Sections 72; Customs Act, 1962 - Sections 115(2); Constitution of India - Arictle 226

Reported in : 2003(160)ELT80(All)

present in his vehicle yet proceedings were initiated against him. Show cause notices under Section 115, of the Customs Act, 1962 and under Section 72 of the Gold (Control) Act, 1968 were issued to show cause why the vehicle

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Feb 18 1986

Dugar Investments Limited and anr. Vs. Additional Collector of Central ...

Court : Chennai

Decided on : Feb-18-1986

Subject : Excise

Acts : Constitution of India - Articles 14, 19(1)(A), 300 and 300A; Customs Act, 1962 - Sections 115(2)

Reported in : 1986(9)ECC265; 1987(27)ELT604(Mad)

the Ambassador Car TMG 7137 were seized by the Officers under a mahazar for further action under the Customs Act, 1962, hereinafter referred to as the Act.3. Thereafter, all the goods were brought alongwith the car to the office … used as means of transport in smuggling goods--Constitutionally valid--Constitution of India, Articles 14, 19(1)(g), 300A--Customs Act (52 of 1962), Section 115(1), (2). - - So far as the Ambassador Car is concerned, the owner Jayachandran has not been

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Sep 24 1971

Markos Aranaoutakis Vs. the Collector of Customs and Central Excise

Court : Kerala

Decided on : Sep-24-1971

Subject : Customs

Acts : Customs Act, 1962 - Sections 115(2)

Reported in : AIR1972Ker192

portion of which reads:'I confiscate absolutely the U.S.A. Currency amounting to Dollars 2418-00 under Section 121 of the Customs Act, 1962, as proceeds from the sale of 39 cases of whisky smuggled from the S. T. Speedway; I also … paid by the Master of the vessel, Mr. Makcos Aranoutakis.I also confiscate the vessel S. T. Speedway under Section 115(2) of the Customs Act 1962, but give the owners of the vessel, an option to redeem the vessel

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Sep 01 1998

Kripal Singh Vs. Collector of Customs (Preventive) Patna

Court : Supreme Court of India

Decided on : Sep-01-1998

Subject : Customs

Acts : Customs Act, 1962 - Sections 115(2)

Reported in : AIR1999SC3469; 1998(104)ELT305(SC); (1999)9SCC180

facts of this case since the appellant has failed to prove, as required under Section 115(2) of the Customs Act, 1962, that at the time when the contraband goods were found in the truck it was being used without

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Mar 23 2006

O. Konavalov Vs. Commander, Coast Guard Region and ors.

Court : Supreme Court of India

Decided on : Mar-23-2006

Subject : ServiceCustoms

Acts : Merchant Shipping Act, 1958 - Sections 3(15), 125, 138, 139, 140, 141, 144, 145, 445 and 529; Customs Act, 1962 - Sections 30, 110, 112, 115, 115(2) and 126; Constitution of India - Articles 4 and 21; Contract Act - Sections 172, 173 and 176; Merchant Shipping (Amendment) Act, 1970 - Sections 16(1); Maritime Regulations

Reported in : 2006(2)CTC672; 2006(197)ELT3(SC); JT2006(3)SC567; 2006(3)SCALE398; (2006)4SCC620

cargo cannot be confiscated and penalty should not be imposed on the persons under Section 112(a) of the Customs Act, 1962. The counsel for the crew sent a reply mentioning the non-involvement of the crew in dealing with any … Bench of the High Court. The Commissioner of Customs, Madras passed an order confiscating the vessel absolutely under Section 115(2) of the Customs Act, 1962. Before the Division Bench, the respondents contended the following:-(a) The Merchant Shipping Act,

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Apr 25 2006

Wall Street Finance Ltd. a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Decided on : Apr-25-2006

Subject : Customs

Acts : Customs Act, 1962 - Sections 113, 114, 115, 118, 121, 122, 129A, 129A(1), 129A(2), 129D(1), 129DA(1) and 129DD(1); Foreign Exchange Regulations Act, 1973 - Sections 7

Reported in : 2007(2)BomCR511; 2006(202)ELT776(Bom); 2006(5)MhLj417; 2008[9]STR419

smuggling of the foreign currency seized on 27.5.97 on board the country craft should not be confiscated under Section 115 of the Customs Act, 1962. The said country craft `Ya Hajipir' having being released provisionally under bond, the … M/s.TTC.(a) should not be confiscated under the provisions of Section 121 as also under Section 113(d) of the Customs Act, 1962.(b) the country craft `Ya Hajipir' having registration No. MNV-1048/mandvi seized on 29.5.97 which was used for smuggling of

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Apr 21 1998

M/S. India Steamship Company Ltd. Vs. Union of India and anr.

Court : Supreme Court of India

Decided on : Apr-21-1998

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 115 (1); Sea Customs Act, 1878 - Sections 167

Reported in : 1998IVAD(SC)64; AIR1998SC1955; 1998(61)ECC10; 1998(100)ELT3(SC); JT1998(3)SC484; 1998(3)SCALE238; (1998)4SCC293; [1998]2SCR1120

appeal raises a question relating to interpretation of Clause (e) of Sub-section (1) of Section 115 of the Customs Act, 1962 [hereinafter referred to as 'the Customs Act'] which provides for confiscation of 'any conveyance carrying imported goods which

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Jul 24 1986

Sai Shipping Co. Pvt. Ltd. Vs. J. Datta, Member, C.B.E. and C. and Oth ...

Court : Mumbai

Decided on : Jul-24-1986

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 110, 115 and 115(2); Constitution of India - Article 226

Reported in : 1987(11)ECC110; 1988(19)LC245(Bombay); 1986(25)ELT623(Bom)

of Customs (Preventive), Bombay, confiscating a ship m.v. 'SEYRIAN WAVE' under the provisions of Section 115 of the Customs Act, 1962, but permitting the petitioners to redeem the ship on payment of fine of Rs. 3,70,000/-. It is not

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Aug 17 2005

Mr. Sunil Parmeshwar Mittal S/O. Parmeshwar Mittal Vs. Deputy Commissi ...

Court : Mumbai

Decided on : Aug-17-2005

Subject : ExciseCompany

Acts : Central Excise Act, 1944 - Sections 3, 4, 4(3), 9AA, 11A and 12; Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 - Rules 2 and 3; Companies Act, 1956; Customs Act, 1962 - Sections 105(1), 110, 115, 118(1), 119, 120, 121 and 124, 142(1) and 150(1) and 156; Central Excise Tariff Act, 1985

Reported in : 2005(6)BomCR778; 2005(188)ELT268(Bom); 2005(4)MhLj837

Duties-The Central Government may, by notification in the Official Gazettee, declare that any of the provisions of the Customs Act, 1962 (52 of 1962) relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences … July, 1959, the Central Government hereby declares that the provisions of Sub-section (1) of Section 105, [Section 110, Section 115 [excluding Clauses (a) and (e) of Sub-section (1),} Clause (a) of Section 118, Sections 119, 120, 121 and

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