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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) … or export of the goods of any specified description. Section 11A to 11G speaks of detention of illegally imported goods and prevention of the disposal … the seized diamonds was proposed. After adjudication, the adjudicating authority passed an order confiscating the seized diamonds under Section 111(d) of the Act. However, an option was given to the respondent to redeem the seized goods on

Md. Sakur Vs. the State

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 3, 11A to 11G, 111, 132, 133, 134, 135, 135(1) and 137; Customs (Amendment) Act, 1969

Reported in : 1986(23)ELT332(Ori)

of said M/s. Hindustan Watch House, Main Road, Bargarh, have committed an offence under Section 11 of the Customs Act, 1962, in connection with seizure of 22 Wrist Watches of foreign origin recovered from the drawer and from black … by documents enumerated therein .which are broadly either a sale voucher or evidence of clearance from the customs. Section 11G provides that provisions of Sections 11C, 11E and 11F will not apply to goods in personal use or

innovation, Secunderabad and anr. Vs. Central Board of Excise and Cust ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 11, 11A, 11B, 11C, 11D, 11E, 11F, 11G, 100, 101, 102, 103, 104, 105, 106, 106A, 108, 110, 110(1), 111, 112, 122 and 123; ;Constitution of India - Article 226

Reported in : 1984(15)ELT91(AP)

order dated 25-5-1977 confiscated the goods seized from the petitioners under Section 111(d) and Section 111(p) of the Customs Act, 1962 and also imposed a penalty of Rs. 25,000 under Section 112 of the Act. On appeal the Board … be no order as to costs. Customs - confiscation - Sections 2, 11, 11A, 11B, 11C, 11D, 11E, 11G, 100, 101, 102, 103, 104, 105, 106, 106A, 108, 110, 110(1), 111, 112, 122 and 123 of Customs

TajuddIn Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : MRTP

Reported in : (1991)LC148Tri(Chennai)

as crockery, toilet requisites, wearing apparels, miscellaneous goods all valued at Rs. 11,462/- under Section 111(p) of the Customs Act, 1962 ('the Act' for short) besides a penalty of Rs. 5000/- under Section 112 of the Act. On 15-2-1988 … Radio and other journals. The Learned Consultants further submitted that the reasoning of the adjudicating authority in invoking Section 11G of the Import (Control) Order, 1955 is also not correct since the same is not applicable to the

Tapan Ch. Sen Rai, Thomas Gomes and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

been contended that the same were gift items and were covered by the provisions of section 11G of Customs Act, 1962. The same being for personal use cannot be seized on the ground of illegal importation.6. Shri Tapan ch.

Anup Kumar Malik Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1992)(60)ELT406TriDel

and acquired possession unlawfully by the appellant in violation of the Import Control Restrictions and the provisions of Customs Act, 1962, Accordingly, these were seized and taken over by the Customs for further action under the Customs law. In … goods were meant for sale, the benefit of doubt should be given to the party with reference to Section 11G of the Customs Act, 1962.7. In the result, we allow this appeal with consequential relief. Sd/- 8. With

Malabar Diamond Gallery Pvt. Ltd. Vs. The Additional Director General ...

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … specified in the notification, the import or export of the goods of any specified description. Section 11A to 11G speaks of detention of illegally imported goods and prevention of the disposal thereof. Section 12 of the Act

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … specified in the notification, the import or export of the goods of any specified description. Section 11A to 11G speaks of detention of illegally imported goods and prevention of the disposal thereof. Section 12 of the Act

Assistant Collector of Customs and Central Excise, Hyderabad Vs. N. As ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 11D, 11E, 11G, 111, 113, 115(2), 123, 123(1), 123(2), 135 and 135(1)

Reported in : 1984(16)ELT202(AP)

preferred against the judgment of acquittal of the accused of the offence punishable under Section 135(1)(b) of the Customs Act, 1962 (hereinafter referred to as the 'Act') by the Special Judge for Economic Offences in C.C. No. 1 of

Abdeali Rehmatali Nulwalla Vs. Collector of Customs and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1989)(23)LC75Tri(Mum.)bai

to the notified goods. Perhaps this argument is based on the provisions of Section 11 (G) of the Customs Act, 1962. But this is a mis-Interpretation of the said provisions. The Section 11 (g) exempts the goods meant for … that provisions of Section 11D are applicable to the goods covered by Clauses (a) and (b) of Section 11G(i). But then, the Additional Collector failed to consider the Clause (b) of Section 11 D(i). It was the