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M/S Rajmal Lakhichand and anr. Vs. Commr.Cen.Exc. and Customs

Court : Supreme Court of India

Subject : Customs

Acts : The Customs Act 1962 - Sections 120, 129D, 112, 130, 111, 130B

the Revenue holding that the Tribunal was not justified in invoking the provision of Section 120(2) of the Customs Act, 1962 to confiscate the seized silver to the extent it was confiscated in exercise of that power in absence … not applicable to the facts of the present case. 17. Mr. Soli Sorabjee, Sr. Advocate, also relied on Section 130B which is power of the High Court to require the statement to be amended. The said Section provides

Union of India Vs. Mahindra and Mahindra Ltd.

Court : Mumbai

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 4 and 4(4); Customs Act, 1962 - Sections 14(1), 46, 50 and 130B; Customs Rules, 1962 - Rule 8; Constitution of India - Article 226

Reported in : 1991(34)ECC1; 1991(55)ELT15(Bom)

Mahindra and Mahindra Limited (hereinafter referred to as the 'Mahindra') by exercising powers under Section 14(1)(b) of the Customs Act, 1962 read with Rule 8 of the Customs Valuation Rules, 1963. The facts which gave rise to the passing … each other. The decision of CEGAT was upheld by the Supreme Court and the appeal preferred under Section 130B(b) of the Customs Act was dismissed. Shri Setalvad submitted with reference to the decision in Maruti's case that

Rashid Gafoor Parkar Vs. State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : (1983)85BOMLR35

accused.;Haricharan Kurmi v. State of Bihar [1964] Cr. L.J. 344 (S.C.) followed.;Quaere : Whether the word 'person' in Section 130B of the Customs Act, 1962 will include accused persons or not. - CODE OF CRIMINAL PROCEDURE, 1973 [C.A. … to enquiry or prosecution under Section 138B can only be proceedings under Section 107 or 108 of the Customs Act, 1962. In this case, statements of the co-accused are certainly recorded by the custom officer. They are statements recorded

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

power of adjudicating appeals arising from orders passed by Appellate Tribunals (constituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944). Hitherto before, the instant jurisdiction was vested with High Courts. The pointed … made under Section 130A. (x) The NTT Act omitted Sections 130, 130A, 130B, 130C and 130D of the Customs Act. The instant enactment provided for … had been assessed, an executive-appellate remedy was provided for, before the Appellate Assistant Commissioner of Income Tax (under Section 30 of the 1922 Act). A further quasi-judicial appellate remedy, from decisions rendered by the first appellate authority,