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Feb 02 1988

Mrs. Latha Vs. State of Karnataka

Court : Karnataka

Decided on : Feb-02-1988

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

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Dec 16 1969

The Public Prosecutor Vs. Babulal

Court : Andhra Pradesh

Decided on : Dec-16-1969

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 123 and 135; Defence of Indian Rules, 1962 - Rule 126 (Q); Code of Criminal Procedure (CrPC) , 1898 - Sections 517

Reported in : AIR1971AP345

Section 178A of the Sea Customs Act 1878 which is in pari material with Section 123(1) of the Customs Act. 1962 it was pointed out by Shah, J. in M. G. Abriol v. Amichand. : AIR1961Bom227 that before any

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Jul 26 2004

Commissioner of Customs (Prev.) Vs. Sudhir Saha

Court : Kolkata

Decided on : Jul-26-2004

Subject : Customs

Acts : Customs Act, 1962 - Section 123 and 123(2)

Reported in : 2004(4)CHN54,2004(95)ECC641,2004(172)ELT26(Cal)

that has been urged by Mr. Kalyan Bandhopadhyay in this case is that whether Section 123 of the Customs Act, 1962 could be attracted in respect of non-notified goods shifting the initial burden on the person claiming to be

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Oct 22 1986

Omprakash Goel Vs. Customs, Excise and Gold (Control) Appellate Tribun ...

Court : Allahabad

Decided on : Oct-22-1986

Subject : Customs

Acts : Customs Act, 1962 - Sections 123

Reported in : 1987(11)LC43(Allahabad); 1987(32)ELT354(All)

the following question and refer the same to this Court :'Whether the provisions of Section 123 of the Customs Act, 1962 could be invoked against the applicant when the alleged 5 pieces of gold were not recovered in the

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Jul 23 1992

Union of India Vs. Shyamsunder and Others

Court : Supreme Court of India

Decided on : Jul-23-1992

Subject : Customs

Acts : Customs Act, 1962 - Sections 123 and 135

Reported in : AIR1994SC485; 1995(52)ECC16; 1994LC208(SC); 1994(74)ELT197(SC)

the Customs Act prevents me from interfering incriminating knowledge or belief as required by Section 135 of the Customs Act, 1962 on the part of two applicants.3. The learned Additional Solicitor General, Mr. K.T.S. Tulsi took us very meticulously … the prosecution to prove that the wrist watches in question were smuggled goods and absence of presumption under Section 123 of the Customs Act prevents me from interfering incriminating knowledge or belief as required by Section 135 of

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Sep 28 2005

Manoj Rajani Vs. Superintending Engineer, M.P.E.B. and anr.

Court : Madhya Pradesh

Decided on : Sep-28-2005

Subject : Electricity

Acts : Indian Electricity Act, 1910 - Sections 12 to 18, 20, 26, 26(6), 53 and 67 to 69; Electricity Act, 2003 - Sections 42(5), 42(6), 42(7), 42(8), 185, 185(2) and 185(5); General Clauses Act, 1897 - Sections 6 and 6(2); Electricity (Supply) Act, 1948 - Sections 69(1); Electricity Regulatory Commissions Act, 1998; Customs Act, 1962 - Sections 123; Evidence Act, 1872 - Sections 113A; Indian Electricity Rules, 1956; Constitution of India - Articles 14, 20 and 226

Reported in : AIR2006MP100

Batra v. State of Maharashtra : 1975CriLJ1862 . (An enactment relating to burden of proof like Section 123, Customs Act, 1962, would be a. matter of procedure); Rai Bahadur Seth Sriram Durgaprasad v. Director of Enforcement : 1987CriLJ1123 .

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Dec 30 1981

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

Court : Andhra Pradesh

Decided on : Dec-30-1981

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 … explain the possession of a large number of whisky bottles are sufficient to raise a reasonable belief under Section 123 of the Act. He contends that the accused failed to rebut the presumption under Section 123 and their

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Apr 10 2000

Rajeswari Vs. Joint Secretary to Government, Government of India Minis ...

Court : Chennai

Decided on : Apr-10-2000

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 -- Sections 3(1); Constitution of India -- Article 21, 22(5); Customs Act, 1962 -- Sections 108, 123 and 124; Code of Criminal Procedure (CrPC) , 1973 -- Sections 167(2); COFEPOSA Act, 1974 -- Sections 8

Reported in : 2000(3)CTC97; 2000(72)ECC29

by order dated 19.5.1999.12. In paragraph 10 of the grounds It is stated:'Gold is a notified item under Section 123 of the Customs Act, 1962. Since, on demand, you have not been able to produce valid document for … in the grounds that a statement of B.C. Madhavan was recorded on 28.1.1999 under Section 108 of the Customs Act, 1962 in which, he stated that he was the driver of the car belonging to the detenu and the

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Apr 16 1993

Usha Rani, Hyderabad Vs. Government of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Apr-16-1993

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 108 and 123

Reported in : 1994(1)ALT(Cri)668; 1994CriLJ112

silver to acid test and found that the silver is of foreign origin. Under Section 123 of the Customs Act, 1962, there is a presumption in favour of the department that the goods seized are smuggled goods and the

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Jul 02 1985

Nirmalaben Devchandbhai Tandel Vs. Union of India (Uoi) and ors.

Court : Mumbai

Decided on : Jul-02-1985

Subject : CustomsCriminal

Acts : Evidence Act, 1872 - Sections 101; Customs Act, 1962 - Sections 11B and 123; Imports and Exports (Control) Act, 1947 - Sections 3(1); Imports (Control) Order, 1955; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1947 - Sections 3(1)

Reported in : 1985(2)BomCR482

deemed to be goods, the import and export of which had been prohibited under section 11 of the Customs Act, 1962, and accordingly all the provisions of that Act shall have effect. The learned Counsel further submitted that Para … country.4. Dealing with this ground, the learned Counsel submitted that the Video Cassette Recorders were neither notified under section 123 nor under section 11-B of the Customs Act at the time, the seizure was made by the Customs

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