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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

Pioneer International Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2000)(72)ECC136

5600D, imported by them, is classifiable as Printing Machine, under subheading 8443.19 of the First Schedule to the Customs Tariff Act, as claimed by them, or under sub-heading No. 8472.90 as office Machine as confirmed by the … case of Maya Enterprises v. CCE, Kandla, 1994 (71) E.L.T. 817 (T) and M.J. Export Ltd. v. CEGAT, 1962 (60) E.L.T. 161 (S.C.) wherein reference has been made to the binding effect of the opinion of the … stencil and ink for printing and in view of Note 3 to Section XVI of the Customs Tariff; that reliance was also placed on HSN … 'Unsuitable Originals' (e.g. stapled or paper clipped originals, thick originals more that 127g/m2. Thermal paper, carbon or chemically treated originals) and contended that if Risograph