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Indian Overseas Bank Vs. Collector of Customs, Madras

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 124, 125 and 126

Reported in : 1984(2)ECC253; 1985LC221(Madras)

appellate order has also been extracted already. 17. I will now refer to the relevant provisions of the Customs Act, 1962. Section 111 is one in relation to confiscation of goods. Section 112 is in relation to imposition of penalty. … but as long as there is no valid licence, the ownership of un-authorisedly imported goods cannot arise. Under Section 126 of the Customs Act when once the goods are confiscated, the Central Government is the owner of the

The Public Prosecutor Vs. Babulal

Court : Andhra Pradesh

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 … the acquittal of the respondent herein of offences punishable under Section 135 of the Customs Act and Rule, 126-P (2) of the Defence of India Rules, 1962, by the Judicial First Class Magistrate, Gooty.2. The case against

Balkrishna Chhaganlal Soni Vs. State of West Bengal

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108, 111, 123 and 135; Defence of India Rules, 1962 - Rule 126-I; Evidence Act - Sections 24 and 25; Constitution of India - Article 20(3)

Reported in : AIR1974SC120; 1974CriLJ280; 1983(13)ELT1527(SC); (1974)3SCC567; [1974]2SCR107

Equally devoid of force is the second contention that the Customs Officer cannot under Section 107 of the Customs Act, 1962 examine any person who is subsequently arraigned as an accused in respect of the possession of smuggled gold. … escapist statement which contains damaging implications.10. The complaint based on these facts led to a charge under Rule 126 I(10) of the Defence of India Rules, 1962 read with Rule 126 P(2)(ii) of the said Rules as

Kailash Ribbon Factory Ltd. Vs. the Commr. of Customs and Central Exci ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 126 and 150

Reported in : 2002IVAD(Delhi)107; 97(2002)DLT826; 2002(62)DRJ697; 2002(81)ECC678; 2002(143)ELT60(Del)

relates to goods which are not confiscated. According to the learned counsel this case is squarely covered by Section 126 of the Customs Act. Section 126 reads as under:'126. On confiscation, property to vest in Central Government. -(1) … to the rules and provisions of the Act such auction is clearly vocative of the provisions of the Customs Act, 1962.6. The learned counsel has submitted that Section 150 of the Customs Act has no application to this case

Container Corporation of India Ltd. Vs. Marut Nandan Overseas Ltd. and ...

Court : Delhi

Subject : ContractCustoms

Acts : Code of Civil Procedure (CPC) - Sections 151 - Order 39, Rules 1, 2 and 4; Customs Act, 1962 - Sections 111 and 126

Reported in : 2003(87)ECC36; 2003(156)ELT175(Del)

another important aspect, i.e., after the goods are confiscated they vest in the Central Government by virtue of Section 126 of the Customs Act, 1962 which is to the following effect: '126. On confiscation property to vest in … as per which goods in question have been confiscated by the customs authorities under Section 111(d) of the Customs Act, 1962.6. Having heard the learned counsel for the parties and having perused the material on record, we are of

Seth Durgaprasad Etc. Vs. H.R. Gomes

Court : Supreme Court of India

Subject : Media and CommunicationCustoms

Acts : Defence of India (Amendment) Rules, 1963 - Rules 126, 126 I, 126L, 126L(1) and 156(2); Gold Control Rules; Defence of India Ordinance, 1962; Customs Act, 1962 - Sections 2(34), 5(2), 105, 110 and 110(3); Bills of Sale Act; Sea Customs Act, 1878 - Sections 178A; Public Health Act, 1875 - Sections 116 and 117; Foreign Exchange Regulation Act

Reported in : 1983(13)ELT1501(SC)

(Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 of 1965 : This appeal arises out of … 126L(2) of the Defence of India (Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 … premises of the appellants in exercise of the power derived from Rule 126L(2) of the Defence of India (Amendment) Rules 1963 - Rule 126L(2)(hereinafter called

Union of India (Uoi) Vs. Chungnunga and anr.

Court : Guwahati

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 126; Arms Act; Code of Criminal Procedure (CrPC) , 1974 - Sections 451

customs department as on confiscation these have been vested in the Union of India on the strength of Section 126 of the Customs Act, 1962. But learned Court of ADM, Aizawl, rejected the prayer on the plea that … him. Respondent No. 1 having no documents to support possession of these smuggled goods was booked under the Customs Act, 1962 on his admission in presence of witnesses. The smuggled goods along with identity card were seized by the

Neyveli Lignite Corporation Limited (a Govt. of India Enterprise) and ...

Court : Chennai

Subject : CustomsArbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 8, 16 and 16(1); Customs Act, 1962 - Sections 2(14), 2(33), 11, 25, 25(1), 111, 108, 125 and 126; Contract Act, 1872 - Sections 17, 19, 23 and 24; Customs Tariff Act, 1975 - Sections 3(1); Arbitration Act, 1940; Constitution of India - Article 226

Reported in : 2009(242)ELT487(Mad)

of the imported materials also, against bond. On 27.9.2006, the DRI issued summons under Section 108 of the Customs Act, 1962 to the Managing Partner of MMT. On 30.9.2006, MMT sent a legal notice to NLC demanding refund of … breach of the MoU and all the cheques were dishonoured by the bankers of MMT. Since as per Section 126 of the Customs Act, goods confiscated vest in favour of the Government of India, NLC had no title

Public Prosecutor Vs. Avvaru Annappa

Court : Andhra Pradesh

Subject : Criminal

Acts : Evidence Act, 1872 - Sections 3 and 25; Central Excises Act, 1944 - Sections 14; Defence of India Rules, 1962 - Rule 126-P and 126-P(2); Customs Act, 1962 - Sections 135

Reported in : AIR1969AP278; 1969CriLJ1022

Collector of Central Excise and Customs Hyderabad passed Ex. P-4. the order sanctioning prosecution of the accused under Customs Act, 1962. Ex. P-5 is the sanction to prosecute the accused under Defence of India Rules (Gold Control) 1962. 4. … Officers are inadmissible in evidence as they are not considered to be police officers are not purpose of Section 25 of the Evidence Act. This view of the Supreme Court has been affirmed by the later decision … of sub-rule 2 (ii) as well as sub-rule (2) (iv) of Rule 126-P of the Defence of India Rules. Whoever has in his possession or

Commissioner of Customs Vs. O.L. of Gil Hospitals Ltd. and ors.

Court : Gujarat

Subject : Company

Acts : Companies Act, 1956 - Sections 446, 446(1), 446(2), 450(3), 456, 456(1), 456(2), 457, 529, 529A and 530; Companies (Court) Rules, 1959 - Rules 6, 9 and 11; Customs Act, 1962 - Sections 126 and 126(1)

Reported in : [2008]145CompCas217(Guj)

vested in the Central Government with effect from October 30, 1999, by virtue of Section 126 of the Customs Act, 1962.3. It is, inter alia, prayed that pending hearing and final disposal of this application, a direction be issued