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Tasty Bite Eatables Limited and anr. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 122 and 125

Reported in : 2003(4)BomCR311

passed by the Collector of Customs, Bombay, who in exercise of powers conferred under section 122 of the Customs Act, 1962 ('Act' for short) confiscated 'form, fill and sealing machine' under section 111(d) and (m) of the Act and

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 … the authorities have not determined the value, nor the duty payable, as required by Section 112, read with Section 122, of the Act, with determination was essential for assessing the penalty to be levied. For a proper appreciation

Roche Products Limited Vs. Collector of Customs and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 122, 124, 128(1) and 130(2); Imports and Exports (Control) Act, 1947 - Sections 3; Imports (Control) Order

Reported in : 1990(25)ECC171; 1989(44)ELT194(SC); 1989(2)SCALE830; 1989Supp(2)SCC532; [1989]Supp1SCR495

appeal. Customs - confiscation of goods - Sections 111, 112, 122, 124, 128 (1) and 130 (2) of Customs Act ,1962 Section 3 of Imports and Exports Act ,1947 and Import (control) Order - Collector imposing fine and confiscation of

Officer-in-charge, Customs, Berhampur Preventive Unit Vs. Minati Biswa ...

Court : Kolkata

Subject : CustomsCriminal

Acts : Bengal Criminal Law Amendment Act - Section 4(1); ;Customs Act, 1962 - Sections 104, 105, 107, 110, 110(1), 111, 122 and 151; ;Essential Commodities Act; ;Arms Act, 1955; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 5, 401, 451, 455, 457 and 482

Reported in : 1984(2)ECC219,1983(12)ELT798(Cal)

alleged that the seized goods were of foreign origin and liable to action under the provisions of the Customs Act, 1962 and prayed for necessary orders to enable the petitioner to receive the aforesaid cassettes for initiating action under … draws our attention specially to Sections 104, 105, 107, 110, 111 and 122 of the Customs Act to strengthen his arguments that the Customs Act … ORDERN.C. Chaudhuri, J.1. In this petition under Section 401 read with Section 482 Cr. P.C. the order dated 6-3-81 passed by the Judicial Magistrate, Berhampore, District

Bharat Chandra Bag Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 122, 125, 128, 129, 129A(1), 129A(2), 129A(4), 129D, 129D(2), 129D(4), 129D(5) and 129DA(2); ;Customs (Amendment) Act, 1988 - Sections 4, 5, 11, 12 and 16

Reported in : 1991(34)ECC32,1992LC185(Calcutta),1992(61)ELT53(Cal)

from Rs. 8,585 to Rs. 39,192 by way of adjudication which is clearly beyond his pecuniary jurisdiction under Section 122 of the Customs Act, 1962 even though the original adjudication was made by himself at Rs. 8,585.(g) The … Further, it is held that Section 4 of the said Amendment Act relates to Section 129D(5) of the Customs Act, 1962, which prohibits application of the Section 129D in relation to the rate of duty or to the value

Popular Dye Chem Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 122 and 129D

Reported in : 1987(11)ECC288; 1987(11)LC721(Bombay)

issue detention certificate in respect of the said goods for the period from 12th December, 1986 till clearance. Customs Act, 1962 : Section, 122, 129D. Non est order - an order passed by an appellate authority without giving a

The Assistant Collector of Customs, Special Section, Calcutta and ors. ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 51, 114 and 122

Reported in : AIR1976Cal21,79CWN900

to bring this case within Section 113(i).15. Mr. Bajoria then invited our attention to Section 51 of the Customs Act, 1962. Section 51 is in the following terms:--'Clearance of goods for exportation.--Where the proper Officer is satisfied that any goods … 11. As we have seen, penalty for attempt to export goods improperly is imposed under Section 114. By Section 122, the adjudicating officers have been empowered to order confiscation of goods and also to impose penalties. The charge

S. Kannan Vs. Assistant Collector of Customs, Madras

Court : Chennai

Subject : Customs

Reported in : 1995(78)ELT419(Mad)

is for the issue of certiorari to quash a show cause notice issued under Section 124 of the Customs Act, 1962, dated 11-11-1993, to the petitioner and 8 others. 2. The petitioner came to be implicated while making investigations … respondent who issued the show cause notice has no pecuniary jurisdiction to issue the notice having regard to Section 122 of the Customs Act which prescribes the pecuniary limit of the officers. The second ground of attack is

Shew Bhagwan Goanka Vs. the Collector of Customs and anr.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 122, 129(1) and 131(1); ;Constitution of India - Article 226; ;Imports and Exports (Control) Act, 1947 - Section 3; ;Imports Control Order, 1955

Reported in : AIR1971Cal112,74CWN907

firm was directed to show cause why the goods should not be confiscated under Section 111(d) of the Customs Act, 1962, (hereinafter referred to as the Act) and why a personal penalty should not be imposed on the firm … Act, after a show cause notice has been issued under Section 124 anc adjudication has taken place under Section 122 of this Act.17. The question whether the respondent No. 1 had jurisdiction to make the impugned order has

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

adjudicating authority Collector of Customs could prefer such an appeal to the CEGAT and the adjudicating authority under Section 122 can prefer such an appeal only when directed by the Board under Section 129D(1) and not otherwise. It … 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