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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

sealing the opportunity of any further indulgence of the Applicants in any such activity of evasion of duty.19. Section 127J of the Customs Act, 1962, categorically stipulates that any matter that has been settled by the Commission would … 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

Maqsood Yusuf Merchant Vs. Union of India (Uoi) Thru. the Secretary

Court : Delhi

Subject : Criminal

Acts : Customs Act, 1962 - Sections 1(2), 3(1), 50, 50(2), 113, 127H(1) and 127J; Foreign Trade Development and Regulation Rules, 1993 - Sections 3(3) and 11(1); Code of Civil Procedure (CPC) - Sections 20; Foreign Trade Development and Regulation Act - Sections 12(1); Indian Penal Code (IPC) - Sections 3 to 5, 120B, 177, 409, 420 and 471; Code of Criminal Procedure (CrPC) , 1974 - Sections 2, 4, 179, 188, 420, 419, 467 and 468

Reported in : 2008(103)DRJ634

before it on behalf of the Petitioner to the effect that none of the penal provisions of the Customs Act, 1962 (for short 'Customs Act') are attracted to the facts of the case which is essentially one of over-invoicing. … have granted immunity from prosecution under the Customs Act but did not do so. Mr. Kirpal's reference to Section 127J of the Customs Act thereforee does not advance the Petitioner's case at all. Even though preventive detention cannot

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 … Union of India and Ors. (2004) 13 SCC 340 it was contended that the finality clause contained in Section 127J of the Act did not bar the jurisdiction of the High Court under Article 226 of the Constitution

Kamat Printers Pvt. Ltd. and Vs. Union of India (Uoi) Through the Seni ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 28(1), 28(2), 28AB, 28AB(1), 28AB(2), 59, 59(1), 61(2), 127A and 28AB(2), 127B, 127B, 127C, 127C(1), 127C(6), 127C(7), 127C(9), 127F, 127F(1), 127H and 127J; Customs Act, 1961 - Sections 14(1); Central Excise Act, 1944; Finance Act (2), 1996; Valuation Rule, 1988 - Rule 8

Reported in : 2009(170)LC91(Bombay)

behalf of the petitioners has been that no show cause notice as required under Section 28 of the Customs Act, 1962 (hereinafter referred to as the Act) was served on the petitioners. The show cause notice dated 16th June, … Section 127C have exclusive jurisdiction to perform the functions of any officer of Customs or Central Excise. Under Section 127J the order passed by the Settlement Commission becomes conclusive. Section 127H confers power on the Settlement Commission in

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 … from the date at which the application under Section 127B was preferred until an order is passed under Section 127J of the Act. Therefore, it has got full power to grant immunity. The power is also given to