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Motilal Lalchand Shah Vs. L.M. Kaul and anr.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 112, 113, 114, 121, 124 and 131

Reported in : 1984(17)ELT294(Guj)

nil October, 1969 confiscating the Indian currency to the tune of Rs. 51,000/- under Section 121 of the Customs Act, 1962. The said order came to be passed in the following circumstances :- The petitioner is a businessman dealing

Euroasia Global Thr. Its Proprietor Sangit K.K. Agrawal Vs. Commission ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 110, 121 and 125; Contempt of Courts Act; Code of Civil Procedure (CPC) - Sections 151

Reported in : 2007(123)ECC8; 2007(149)LC8(Delhi); 2008(221)ELT34(Del)

at page 52 of the paper book read with Section 2(22), Section 110 and Section 121 of the Customs Act, 1962.17. The contention of learned Counsel for the Respondents is that the Indian currency represents the sale proceeds from

Union of India (Uoi) and ors. Vs. A.M. Overseas and anr.

Court : Supreme Court of India

Subject : Civil

Acts : Customs Act, 1962 - Sections 110(3), 113 and 121

Reported in : 2006(200)ELT196(SC); 2006(7)SCALE267; (2006)6SCC19; 2006(2)LC1072(SC)

could not have issued any direction under Section 110(3) read with Section 113(i) and Section 121 of the Customs Act, 1962. Consequently, the High Court has directed the second respondent Bank to release the account of respondent No. 1

Union of India Vs. K. Siraj

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 11, 11(2), 28, 47, 51, 100, 101, 102, 103, 104, 105, 106A, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 124, 125, 129D, 130, 132, 133, 134, 135 and 135A

Reported in : 1993(44)ECC262; 1993(65)ELT25(Mad)

responsible for the misdeclaration. According to the respondents-appellants, the present summons dated 18-11-1991 under Section 108 of the Customs Act, 1962 by the 4th respondent herein is in connection with the investigation/inquiry of all the above mentioned imports that … used for concealing smuggled goods); Section 120 (confiscation of smuggled goods, notwithstanding any change in form, etc.); and Section 121 (confiscation of sale-proceeds of smuggled goods) and on the other hand, penalties under Sec. 112 for improper importation

Commissioner of Customs (P) Vs. Jayantilal Ambalal Chokshi (P) Ltd. an ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 112, 121, 129A, 130, 130(1) and 130(3)

Reported in : 2003(5)BomCR54; 2004(163)ELT13(Bom)

cause as to why the Indian currency amounting to Rs. 15,50,000/- under seizure should not be confiscated under Section 121 of the Customs Act, 1962 and why personal penalty should not be imposed upon them under Section 112 … J.P. Devadhar, J.1. The Commissioner of Customs (P), Mumbai has filed this application under Section 130(3) of the Customs Act, 1962 against the order of CEGAT, Bombay dismissing the Reference Application filed by the Commissioner under Section 130(1) of

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 … 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 … in the Certificate in terms of these rules. ' NOTIFICATION UNDER Section 1218. Central Government issued a notification under Section 12 extending the provisions of

Abdul Samad Bara Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1995)LC135Tri(Mum.)bai

liable to confiscation under the Customs Act.2.2 Statement of the appellant was recorded vide Section 108 of the Customs Act, 1962 on the same day i.e. 20-3-1985, where, while writing down the statement in his own handwriting, he stated … VIII(B)10(73)CUS/85/2546, dated 5-11-1985 of the Additional Collector of Customs (Prev.), Bombay, ordering confiscation vide Section 121 of the Customs Act, of the Indian currency amounting to Rs. 5,50,000/- and imposing personal penalty of Rs.

Maniklal Pokhraj JaIn Vs. Collector of Customs (Preventive), Bombay an ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 115(2), 121, 124, 127, 135, 135(1) and 135(2); Constitution of India - Article 226; Evidence Act

Reported in : 1986(26)ELT689(Bom)

orders passed by the authorities below.2. The present proceedings arise under Section 111(a), 112 and 115(2) of the Customs Act, 1962 in connection with the import of gold bullion into India in contravention of the provisions of the Customs … the Customs Authorities carried a reasonable belief that the Indian currency seized was also liable to confiscation under Section 121 of the Customs Act as it represented the sale proceeds of smuggled goods.5. After service of the show

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

Brij Kishore Prasad Vs. Cegat

Court : Guwahati

Subject : Customs

Acts : Customs Act, 1962 - Sections 121

of the impugned judgment and order dated 13-3-2000 passed in Appeal No. C-191/96 under Section 130A of the Customs Act, 1962 and Rules made thereunder coupled with a prayer for quashing the entire proceedings and related orders passed by … following questions of law. (i) Whether the Indian Currency of Rs. 12,60,660/- is liable to be confiscated under Section 121 of the Customs Act; and whether, penalty of Rs. 1,00,000/- imposed is reasonable or not in the facts