Advanced Search Results

Mafatlal Damodardas Parekh Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 127

Reported in : 1987(14)ECC217; 1987(31)ELT891(Guj)

by the first respondent - Union of India in exercise of its powers under Section 131(3) of the Customs Act, 1962. In exercise of its power aforesaid the Government of India had suo motu initiated review proceedings seeking to … can also be criminally prosecuted. These are two independent proceedings and one would not impinge on the other. Section 127 of the customs act clearly highlights the legislative intention in this connection. The said provision reads as under

JaIn Exports P. Ltd. and anr. Vs. Union of India (Uoi)

Court : Delhi

Subject : Customs

Acts : Imports and Exports (Control) Act, 1947 - Sections 4, 4(1), 15D and 15E; Imports (Control) Order, 1955; Customs Act, 1962 - Sections 127, 167, 167(8) and 186; Foreign Trade (Development and Regulation) Act, 1992 - Sections 11(2); Central Excise Act, 1944 - Sections 11A(1), 11A(2), 11AC

Reported in : 2010(250)ELT15(Del)

the Act could not have issued notice, or lacked jurisdiction and authority to impose penalty under the Act.12. Section 127 of the Customs Act, 1962 reads as under:127. Award of confiscation or penalty by customs officers not to … as unauthorized and the importer/owner of the goods will be liable to punishment under the provisions of the Customs Act, 1962 without prejudice to any other action that may be taken in this behalf under the Imports and Exports

Commissioner of Central Excise and Customs and ors. Vs. M/S.Asianet Sa ...

Court : Chennai

Subject : Civil

Acts : Code of Civil Procedure (CPC) - Section 25; Customs Act, 1962 - Sections 127-B, 112-A, 111(d);

before the Customs and Central Excise Settlement Commission at Chennai purported to be under Section 127-B of the Customs Act, 1962 for settlement. The ASCL for the purpose of settlement pleaded before the Commission admitted its duty liability to

Board of Trustees for the Port of Calcutta Vs. Indian Rayon Corporatio ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 17 and 49; ;Major Port Trusts Act, 1963 - Sections 2, 36, 42, 49, 58 and 59; ;Major Port Trusts Rules; ;Calcutta Port Act, 1890 - Section 127; ;Constitution of India - Article 226

Reported in : 1988(15)ECC325,1987(28)ELT334(Cal)

to remove the said goods from the Calcutta Port and warehouse the same under Section 49 of the Customs Act, 1962. The said goods were removed from the Calcutta Port on the 31st January, 1984 when a sum of … transhipped.'26. Learned Advocate for the appellant also drew our attention to by-law 55A of the Bye-Laws promulgated under Section 127 of the Calcutta Port Act, 1890 by the Commissioners for the Port of Calcutta, which it was submitted

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

contention of the learned Counsel for the appellant/petitioner is that the word 'case' under Section 127(A)(b) of the Customs Act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that

V.C. Mohan Vs. Union of India and ors

Court : Supreme Court of India

Subject : Criminal

Acts : Constitution of India - Article 32; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 124, 127-B, 127-F(2), 132 and 135

Reported in : AIR2002SC1205; 2002(2)ALT(Cri)14; (SCSuppl)2002(3)CHN72; 2002(80)ECC241; 2002(7)ELT141(SC); JT2002(2)SC365; 2002(2)SCALE381; (2002)3SCC451; [2002]37SCL754(SC); [2002]2SCR14

Magistrate on 11.8.2000.The Department after the completion of investigation issued a show-cause notice under Section 124 of the Customs Act, 1962 on 19.9.2000.Significantly, though the incident noticed above took place on 24.7.2000 and other important documents have come into … record, however, another more important feature at this juncture: On an application before the Settlement Commission under Section 127-B of the Customs Act filed by the detenu on 8.2.2001 the Settlement Commission on 15.2.2001 after hearing the

Global Tele Systems (P) Ltd. Vs. State of Gujarat

Court : Gujarat

Subject : Criminal

Acts : Constitution of India

Reported in : 2000(71)ECC67

argued that the departmental proceedings and the criminal proceedings are separate and independent. It is submitted that under Section 127 of he Customs Act, 1962 the award of any penalty under the Act by an officer of Customs … proceedings and passed the Order-in-Original dated 10.6.1996 in exercise of powers under Sections 122 & 124 of the Customs Act, 1962, which is produced before this court with an affidavit. Going through the said order, ore particularly the findings,

Yamal Manojbhai Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

personal liberty under Article 21 of the Constitution of India, regarding the right of an accused under the Customs Act, 1962 (hereinafter referred to as the ‘Customs Act’) to settle the dispute as per provisions contained under chapter XIV … since 06.10.2022, and as such has been amenable to settle the dispute by approaching the settlement commission under Section 127 of the Customs Act, by paying the dues and any interest accrued thereon to the customs department in

Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 8 and 28AA; Customs Act, 1962 - Sections 102, 111, 127B to 127J and 142; Income Tax Act, 1961; Central Excise Act, 1944 - Sections 32A and 32D; Indian Penal Code (IPC), 1860 - Sections 120B and 420; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 123; Customs Tariff Act, 1975 - Sections 110; Constitution of India - Articles 21 and 32

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

allowed - CONSERVATION OF FOREIGN EXCHANGE & PREVENTION OF SMUGGLING ACTIVITIES ACT, 1974 [C.A. No. 52/1974]Section 3 & Customs Act, 1962, Section 127-H: [Dr.A.R. Lakshmanan & Altamas Kabir, JJ] Preventive detention of Detenu and his brother for indulging in smuggling

Commissioner of Customs (General) Vs. Worldwide Cargo Movers

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 127, 129A, 130 and 146(2); Customs House Agents Licensing Regulations, 2004 - Regulations 4, 8, 10, 11(2), 13, 13(1), 19(8), 20(1) and 22

Reported in : 2007(1)BomCR789

Customs (General) are the respondents to this Appeal. Both these Appeals are filed under Section 130 of the Customs Act, 1962 ('the said Act' for short) against an order dated 4th April 2006 passed by the Customs Excise and … had filed a proceeding before the Settlement Commission and that the Commission had admitted the proceeding under Section 127(c)(i) of the said Act. It is further stated that the Settlement Commission had asked Ahmed Shaikh to deposit