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P.V. AlbIn Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Export (Quality Control and Inspection) Act, 1963 - Sections 6, 7 and 7(3); Customs Act, 1962 - Sections 11, 11(2), 50, 77, 113, 113(1), 114, 118 and 133; Import and Export (Control) Act, 1947 - Sections 3(2); Exports (Control) Order, 1969

Reported in : 1979CENCUS489D; 1988(36)ELT262(Ker)

the 'Quality Control Act'), why their goods should not be confiscated under Sections 113 and 118(b) of the Customs Act, 1962, and why penalty under Section 114 of the Customs Act should not be imposed upon them. Ext. P2

Kwality Dyes and Chemicals Vs. Collector of Central Excise and Customs ...

Court : Chennai

Subject : Customs

Acts : Central Excises Act, 1944; ;Customs Act, 1962 - Sections 105, 110, 118, 119, 120, 121, 124, 129 and 142(2); Central Excise Rules, 1944 - Rules 2, 37, 49, 52, 53, 173G, 173Q, 200, 201 and 226

Reported in : 1986(24)ELT238(Mad)

118, Sections 119, 120, 121, 124, 129 and clause (b) of Sub-section (1) of Section 142 of the Customs Act, 1962 (52 of 1962) relating to matters specified therein, shall be applicable in regard to like matters in respect

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

Court : Mumbai

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 … 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 124. {clause (b) and Sub-clause (ii) of Clause (c) of Sub-section (1) of

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

Court : Mumbai

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

the other packing material which were used for packing the seized foreign currency, should not be confiscated under Section 118 of the Customs Act, 1962.(e) penalties should not be imposed on each of them under the provisions of … 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

Rishi Exports Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 49, 111, 112, 118, 125, 142 and 150; ;Imports and Exports (Control) Act, 1947 - Section 3; ;General Licence of Import Trade Control Order

Reported in : 1988(17)ECC310,1988(37)ELT7(Cal)

goods on payment of duty, fine and penalty. However, you may avail the legal remedies as provided under Customs Act, 1962 if you so desire.' 29. Subsequently the petitioners on or about 2nd November, 1987 In accordance with the … and submitted that the non-offending goods, namely PVC Leather Lining should not be released. He also referred to Section 118 of the Customs Act.32. Section 150 of the Customs Act provides the procedure for sale of goods not

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)

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 Act, … 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

Yusuf Abdulla Patel Vs. R.N. Shukla

Court : Mumbai

Subject : Criminal

Reported in : (1970)72BOMLR575

the petitioner and lying at the godown of a transport company named M/s Reliable Roadways in Bombay under Section 118 (d) of the Customs Act, 1962, and imposing a personal penalty of rupees twenty lakhs on the petitioner … set out above.3. It may be convenient, at this stage, to refer to the relevant sections of the Customs Act, 1962. Section 2(18) of the said Act defines the term 'export' as meaning 'taking out of India to a place

Cc Vs. Satpal Kanojia

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1999)(84)LC220Tri(Delhi)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Mr. V.J.A. Flynn and Mr. Shyam Sunder Rastogi Vs. Union of India (Uoi) ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 108, 110, 113, 118, 122, 124 and 135; Antiquities and Art Treasure Act, 1972 - Sections 2(1), 3 and 24; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3 and 9; Income Tax Act, 1961 - Sections 142(1), 143(2) and 148

Reported in : 2003(66)DRJ381; 2003(86)ECC129; 2003(159)ELT92(Del)

mentioned the detailed grounds on which it proposed to confiscate the antiquities and non-antiquities under Section 113(d) and Section 118 of the Customs Act, 1962. The notice gives an opportunity to the noticee to make a representation/reply in … show cause notice dated 2nd December, 1994, issued by the Collector of Customs under Section 124 of the Customs Act, 1962, as to why the seized goods be not confiscated and personal penalty be not imposed on the petitioners.

Sriram Mills and anr. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(33), 3(2) and (3), 11, 12, 25(1), (2) and (3), 111, 112, 143(A) and 167(8); Foreign Trade (Development and Regulation) Act, 1992 - Sections 11 - Rule 9; Constitution of India - Article 226; Import and Exports (Control) Act, 1947 - Sections 2(E), 3(2), 4, 5, 9, 11, 14, 15 and 20; Foreigh Trade (Development and Regulation) Ordinance, 1992; Foreigh Trade (Regulation) Rules, 1993 - Rules 2 and 6(2); Sea Customs Act, 1878 - Sections 19, 167(8) and 168

Reported in : 1998(3)ALD441; 1998(4)ALT207; 1998(61)ECC456

as the respondents, it is necessary to refer to the legal position obtaining under the Act and the Customs Act, 1962 and the respective jurisdiction and powers of officers under both the acts; The field of import and export … paid Rs.30 lakhs of duty. It is also stated that the statements of various persons were recorded under Section 108 of the Customs Act.9. Before considering the arguments of the Counsel for the petitioners as well as … based advance licence and the other is quantity based advance licence.13. Para 118 of the Scheme provides that at the time of the issue of