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Sanjay Danchand Ghodawat Vs. Additional Commissioner of Customs (Port) ...

Court : Kolkata

Subject : Land Acquisition

the petitioner and six other persons involved in the import of the vehicle, under Sec. 124 of the Customs Act, 1962 read with the proviso to Sec. 28 of the Act. (4) The allegation in the show-cause notice was … said noticee is approaching Settlement Commission, Kolkata, after payment of differential duty of Rs.25,91,844/-, along with interest under Section 127B of the Customs Act, 1962. They further undertook through the letter that they will produce evidence of … hearing. (19) Learned Counsel then submitted that even the proviso to Sec. 122A(2) of the Customs Act did not stand in the way of the

Sardarkhan S/O Khalilkhan Pathan Vs. Range Forest Officer and ors.

Court : Mumbai

Subject : EnvironmentCivil

Acts : Customs Act, 1962 - Sections 122A and 123; Forest Act, 1927 - Sections 52 and 61A to 61G; Evidence Act - Sections 25

Reported in : 2006(1)MhLj606

out by the authorities other than police. Reference was made to the provisions of the Customs Act. The Customs Act, 1962 contains elaborate provisions relating to searches, seizures, arrests, summoning and examining persons, etc. As regards confiscation, the Act … seizures, arrests, summoning and examining persons, etc. As regards confiscation, the Act provides for procedure for adjudication in Section 122A. Section 123 shifts the burden to prove that the goods are not smuggled, on the person from whose

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 7, 12, 28, 28(1), 28AB, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111, 112, 113, 118, 122A(1), 123, 124 and 125; Sea Customs Act; Sea Customs (Amendment) Act, 1955; Customs Tariff Act, 1975; Import Trade Control Order, 1955

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

hands of the importer.12. The levy of, and exemption from customs duties is traceable to chapter V of Customs Act, 1962 Section 12 of the Customs Act provides for levy of Customs duty at such rates as may be specified

Flemingo (Dfs) Private Limited Vs. the Commissioner of Customs

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 58(1), 108, 72(1), 28(1), 122A; Constitution of India - Articles 226, 227, 14, 19(1)(a), (g); Income Tax Act, 1922 - Sections 28, 33-B

the respondent. By the said impugned O-in-O, the respondent in exercise of powers under various provisions of the Customs Act, 1962 ordered confiscation of sale proceeds of duty free goods diverted to local markets, imposed penalty and ordered cancellation … filed counter affidavit denying petition averments. It is stated that the adjudicating authority had provided adequate opportunity under Section 122A of the Customs Act, and that the petitioner resorted to delays in the proceedings as a result of

Mohini Jewellers, vs Joint Commissioner,

Court : Kerala

being followed for grant of provisional release of imported goods which are seized under Section 110 of the Customs Act, 1962. Section 110A of the Customs Act, 1962 states that "Any goods, documents or things seized under section 110, may, … of goods, conveyance and imposition of penalty. They are entirely on two different areas. Thus, the power under Section 122A of the Act cannot be applied to proceedings under Chapter 13 of the Act. The powers of the

Sanjay Danchand Ghodawat Vs. Additional Commissioner of

Court : Kolkata

Subject : Land Acquisition

be restricted only when an opportunity of hearing is demanded by the assessee under section 122A of the Customs Act, 1962. According to the petitioner, after receiving the show cause notice an adjournment was sought on the plea that

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 … a penalty. But before confiscation, an adjudication is to take place in terms of the procedure prescribed under Section 122A. 74. No sooner goods are brought from outside, into the territorial waters of the country, they become imported

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 … a penalty. But before confiscation, an adjudication is to take place in terms of the procedure prescribed under Section 122A. 74. No sooner goods are brought from outside, into the territorial waters of the country, they become imported

M/S Bhagwan Corporation vs Commissioner of Customs, ICD Patparganj &am ...

Court : Delhi

Subject : Land Acquisition

and refusal topermit physical inspection of the goods, despite repeated written requests, amounts to a clear violation of Section 122A of the Customs Act, 1962 and the principles of natural justice. The adjudication proceeded solely on the basis … the imported goods without affording the Petitioner the statutory option of redemption fine under Section 125 of the Customs Act, 1962;Signing Date:10.02.2026 W.P.(C) 18556/2025 Page 2 of 27 B) Quash and set aside the consequential Order-in-Appeal dated 17.01.2024 passed

Directorate of Revenue Intelligence vs.m/s Prk Diamonds Pvt. Ltd. &amp ...

Court : Delhi

Subject : Land Acquisition

of Customs or Deputy Commissioner of Customs and upto such limit by such officer as the notification specify Section 122A lays down the adjudication procedure.38. In terms of Section 124 of the Customs Act, 1962, a notice is … confiscation is pursuant to seizure of the improperly imported goods allegedly in terms of Section 110 of the Customs Act, 1962. Section 110 (1A) of the said enactment provides Crl.M.C. Nos. 4316/2016 and 47Page 33 of 48 for provisional release