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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 … to take goods within a particular area and at the relevant time, the provisions of Section 11H or 11M of the Customs Act were not in force. 10. In our view, there is no substance in the

Girdhari Lal Govinddas Agrawal Vs. Union of India and ors.

Court : Delhi

Subject : CustomsCriminal

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Customs Act, 1962 - Sections 11

Reported in : 1985CriLJ1321; 1985(1)Crimes307; 26(1984)DLT203; 1984(18)ELT198(Del)

would thus appear that the scheme of the Act seeks to prevent illegal exports. The object of the Customs Act 1962 as such is similar to what sought to be achieved by Cofeposa Act. We thereforee find no reason … similar in weigh which he had received on 14-5-83 from M/s Beam Corporation, thereforee, it is presumed under section 11M of the Customs Act that the petitioner has abetted to illegally smuggle it out of the country. The

Mrs. Latha Vs. State of Karnataka

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 123; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3

Reported in : 1988(16)ECC216; ILR1988KAR810; 1988(3)KarLJ71

order (Annexure-B) reads as follows :-'The gold biscuits under seizure attracts the provisions of Section 123 of the Customs Act, 1962, and as such the burden of proof that the said gold biscuits had not been smuggled into India … exported or abetted the export of silver out of India arid the presumption was drawn by virtue of Section 11M of the Customs Act. The Delhi High Court observed at para-7, --'It would appear that the presumption raised

AbdullabIn Ibrahim Arab Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1992)(41)LC626Tri(Mum.)bai

stated above and Abdullabin Ibrahim Arab appear to have not observed the provisions of Chapter IV-B of the Customs Act, 1962 as detailed above.As such, there is no mention as to which specific provision of law, has been violated … cover of a voucher. Section 11-L provides for maintenance of account for the transactions in specified goods, and Section 11M deals with steps to be taken by the person selling or transferring the specified goods. Thus those Sections,

Mohanlal Devdanbhai Choksey and ors. Vs. M.P. Mondkar and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11-I, 11J, 11K, 11L, 11M, 110, 110(1), 110(2), 110(3), 111, 112, 113, 124 and 126

Reported in : 1988(19)LC180(Bombay)

of gold and silver bullion. On January 10, 1969 the petitioners delivered to the proper officer under the Customs Act, 1962 (hereinafter referred to as 'the Act') an intimation under Section 11J of the Act in respect of their … to intimate particulars of the place where goods were kept or stored by him. Sections 11K, 11L and 11M, regulate the transport thereof. Chapter XIII of the Act contains provisions relating to searches, seizure and arrest. of

State of Gujarat Vs. Hasmukhlal Ambalal Jariwala

Court : Gujarat

Subject : Customs

Acts : Customs Act - Sections 11-I, 11K, 11M, 113L and 135

Reported in : 1979CENCUS514D

does not help the prosecution. 9. In the result, we have no alternative but to dismiss this appeal. Customs Act, 1962 - Sections 11I, 11K, 11M, 113L and 135--Conviction of accused can not be based solely on the confessional … to go. According to the prosecution, in pursuance of a notification issued by the Government of India vide Sections 11I and 11M of the Customs Act, the area within 50 kilometers from the sea coast of India

Rasilaben H. Rathod Vs. Commr. of Cus. (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

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

Chandan Mal M. JaIn Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1986)(6)LC421Tri(Mum.)bai

consequently as the appellant was found to have not complied with the provisions of Section 11L of the Customs Act, 1962, proceedings were instituted against the appellant as per law which ultimately culminated in the impugned order now appealed … Since there is no evidence that the enquiry was conducted by a 'proper Officer' within the meaning of Section 11M of the Act read with Section 2(34) of the Act, the impugned order would stand vitiated ; (iii)