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Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 28AB, 47, 54, 69, 127B, 127C, 127C(1), 127C(3), 127C(7), 127E, 127F, 127I, 127J, 127H and 127MA; Finance Act, 1996; Finance Act, 1998; Income Tax Act, 1961; Customs Tariff Act, 1975 - Sections 3; Customs (Compounding of Offences) Rules, 2005 - Rule 6; Constitution of India - Article 226

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733; AIR2010SC1089

confirmed the demand of customs duty of Rs. 68,78,106/-, besides penalty and interest under Section 28AB of the Customs Act, 1962 (for short 'the Act'). 3. Aggrieved, the appellant preferred an appeal to the erstwhile Customs, Excise and Gold … investigation involved therein, the Settlement Commission may allow the application to be proceeded with or reject the application.15. Section 127E empowers the Settlement Commission to reopen the completed proceedings in appropriate cases, while Section 127F confers all the

Chawla Enterprises Ltd. Vs. Commissioner of Customs and ors.

Court : Delhi

Subject : Customs

Acts : Income Tax Act, 1961 - Sections 254(D)1, 245E; Customs Act, 1962, - Sections 127A, 127B, 127C(1), 127C(7) and 127E; Companies Act, 1956; Central Excise Tariff Act, 1985

Reported in : 2004(72)DRJ768; 2004(93)ECC175; 2004(175)ELT61(Del)

passed by the Customs and Central Excise Settlement Commission (for short the `Commission') under section 127C(7) of the Customs Act, 1962, (for short the 'Act').3. The petitioner, a company incorporated under the Companies Act, 1956 is engaged in the … Commission had no jurisdiction to traverse beyond these consignments without the concurrence of the petitioner as stipulated in section 127E of the Act. It is urged that the Commission having suo motu proceeded to pass an order under

V.C. Mohan Vs. the Commissioner of Customs (Air),

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(39), 46(4), 110, 110(2), 111, 112, 113, 123, 124, 125, 125(2), 127A, 127B, 127B(1), 127C, 127D, 127E, 127F, 127H and 127I; Customs Tariff Act, 1975; Narcotic Drugs and Psychotropic Substances Act, 1985; Income Tax Act - Sections 245AB, 245C and 245D; Customs (Settlement of Cases) Rules, 1999 - Rule 3

Reported in : 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473

of settlement commission dated 15.2.2001 on an application filed by the appellant herein under Section 127B of the Customs Act, 1962 for settlement of case. 2. The brief facts of the case are as follows:The appellant herein filed bill … Section 127D. Even power has been vested on the Settlement Commission to re-open the completed proceedings under Sections 127E and F. Under Section 127H, power is vested with the Settlement Commission even to grant immunity from prosecution.

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

the Rule is accordingly made absolute in terms of the above. Customs - Jurisdiction of Settlement Commission - Customs Act 1962, Section 127B and Chapter XXXV-A - Goods were imported by respondents in violation of the conditions of license - … power of attachment of property, too, is not possessed by any adjudicating authority. Referring to the provisions of Section 127E of the Customs Act, Mr. Harishankar has pointed out that the Settlement Commission can open the completed proceedings

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

Sai enterprises Vs. Customs Central Excise and Service Tax Settlement ...

Court : Chennai

Subject : Customs

noticees except M/s.Rukmani Explosives, filed separate applications before the Settlement Commission on 26.03.2014 under Section 127B of the Customs Act, 1962 (Act). The applications were numbered as S.A.(Cus) No.15 to 19/2014-SC. The receipt of the applications were acknowledged by … of the investigation involved, the Commission may allow the application to be proceeded with or rejected the application. Section 127E empowers the Commission to reopen the completed proceedings in appropriate cases, while Section 127F confers the powers upon