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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 … (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) … Nankani submits that none of the petitioners can be said to be the defaulters within the meaning of Section 2(6) of the Rules of 1995 which defines 'defaulter' means any person from whom government dues are recoverable

Garg Woollen Mills (P) Ltd. Vs. Addl. Collector of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 119 and 125; Import and Export(Control) Act, 1947 - Sections 3(1); Import(Control) Order, 1955

Reported in : 1998(104)ELT306(SC); JT2000(10)SC535; (1999)9SCC175

is dismissed with costs. The costs are quantified at Rs. 10,000/-. Customs - confiscation - Section 119 of Customs Act, 1962, Section 3 (1) of Import and Export (Control) Act, 1947 and Import (Control) Order, 1955 - appeal against Order

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 … the effective remedy before approaching this Court under Article 226 of the Constitution,. The learned Counsel relies upon Section 119 of the Customs Act for the proposition that the goods which were concealed are liable for confiscation and

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

Sri Tirupathi Plastics Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(41)ECC13

acetate cuttings were valued at Rs. 93,417/- and it was decided for confiscation under Section 119 of the Customs Act, 1962. The said non-declared goods were valued at Rs. 5,94,950/ having been found concealed among the declared goods and

Basheer Ahammed Vs. Collector of Cus. and C. Ex.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112(1), 119, 129B(4), 129E, 130, 130(1), 130(3) and 130E; Mysore Income Tax Act - Sections 34; Constitution of India - Article 226

Reported in : 1991(31)ECC375; 1992(61)ELT583(Ker)

Ext. P2 is an order of the first respondent, passed under Sections 111(d), 112(b)(1) and 119 of the Customs Act, 1962, for short, the Act, confiscating bundles of smuggled goods, 58 bags of rice and imposing a penalty of … P2, P3 and P5 are under challenge. Ext. P2 is an order of the first respondent, passed under Sections 111(d), 112(b)(1) and 119 of the Customs Act, 1962, for short, the Act, confiscating bundles of smuggled goods,

K. Srinivasan Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 51, 110, 110(1), 110(2), 119 and 124; Export Control Act

Reported in : 1986(9)ECC257; 1987(27)ELT656(Mad)

towels. Both the Exporters and the Customs House Agents have signed the declarations under Section 59(2) of the Customs Act, 1962. The shipping bills were presented in the Customs Exports Documentation Counter on 9th May, 1983. The said bills … of the goods, the petitioner is not entitled to their return. In any event, in both the cases, Section 119 of the Customs Act would get attracted. Consequently, if they are liable to confiscation, there is no duty

M/S Shiva Taxfabs Limited and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37B, 2(f); Income Tax Act, 1961 - Section 119; Customs Act, 1962 - Section 151 A

119 of the Income Tax Act, 1961 or Section 37B of the Act, Section 151 A of the Customs Act, 1962 etc. has been examined and explained by the Supreme Court in several cases. In State of Kerala v.

Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

includible in the value of goods white assessing the customs duty payable thereon.(3) Under Section 14 of the Customs Act, 1962 the assessable value of the imported goods must be the price at which the goods are ordinarily sold. … shall observe and follow such orders, instructions and directions of the Board'.8. Materially identical provisions are contained in Section 119 of the Income Tax Act, 1961 and Section 37B of the Central Excise Act.9. This Court has, in

Baidyanath Basak and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Acts : Constitution of India - Articles 19, 20, 20(1), 20(2), 20(3), 21, 22 and 22(1); ;Indian Penal Code (IPC) - Sections 193, 228, 323, 330, 426 and 448; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 161, 161(1), 161(2), 175, 218, 219, 219(1), 220, 221 and 223; ;Customs Ordinance - Section 116; ;Gold (Control) Act, 1968 - Sections 8, 8(1), 34, 35, 71, 71(1), 71(2) 74, 123(1) and 123(2); ;Customs Act, 1962 - Sections 108, 111, 112, 119, 121, 123, 124, 127, 135, 136, 136(1), 136(2) and 145(2); ;Sea Customs Act, 1878 - Sections 167(1), 167(3), 167(8), 167(81), 171A, 178A, 182 and 186; ;Forgien Exchange Regulation Act - Section 23; ;Evidence Act - Sections 2, 21, 24 and 132; ;General Clauses Act - Sections 3(38), 26; ;Gold (Control) Rules; ;Gold (Control) Orders

Reported in : 1986(9)ECC109,1988(17)LC781(Calcutta),1987(30)ELT198(Cal)

to as the said Act) read with Section 8(1) of the same and under Section 135 of the Customs Act, 1962 (herein-after referred to as the said 1962 Act). Under Section 35 of the said Act, it has been … The petitioner was also asked to show cause why there should not be an order for confiscation under Section 119 of the said 1962 Act which lays down that any goods used for concealing smuggled goods shall also