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Kantilal Takhatmal JaIn and anr. Vs. State

Court : Mumbai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 4, 5(2), 57(1), 62, 114, 155, 155(1), 155(2), 156(1), 156(2), 173, 190(1), 207A, 250, 251A, 252, 260(1), 262, 263, 264, 265, 420, 438, 466, 472, 474 and 510; Defence of India Rules, 1962 - Rules 9, 36, 83, 125(2), 131B, 131B(5), 133B, 133J, 152 and 154; Customs Act - Sections 104(4), 134, 135 and 137; Indian Penal Code (IPC), 1860 - Sections 34, 161, 193, 204, 385 and 414, ; Essential Commodities Act, 1955 - Sections 7; Bombay District Police Act - Sections 61

Reported in : AIR1970Bom225; (1968)70BOMLR757; 1970CriLJ799; ILR1969Bom1172; 1969MhLJ199

police had no power to file a charge-sheet in respect of the offence under Section 135 of the Customs Act. 1962 for which the accused are being tried.2. The few facts which are relevant to this application are as … an offence under said Rules is Rule 152. As Rule 152 does not refer to the offence under Section 131B, an offence under Rule 131B will have to be investigated in accordance with the Criminal Procedure Code. The

Indian Explosives Ltd. Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 130(1) and 131B(2)

Reported in : 1992(60)ELT111(Cal)

Ajit K. Sengupta, J.1. In this application under Section 130(1) of the Customs Act, 1962, the following questions of law have been referred to this Court:'1. Whether, on the facts and in the … to the Tribunal and heard as if it were an appeal pursuant to the provisions contained in Section 131B(2) of the Act.4. It was contended before the Tribunal that:(a) The applicant was an actual user. The goods

Jyotsna Rani Ghosh Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1984)(18)ELT594Tri(Kol.)kata

into existence of the Tribunal, the said revision application was transferred to the Tribunal under Section131-B(2) of the Customs Act, 1962 and is being disposed of as an appeal.2. Shri Kaustubh bhusan Basu, the learned Advocate has appeared on … Calcutta. After coming into existence of the Tribunal, the said revision application was transferred to the Tribunal under Section131-B(2) of the Customs Act, 1962 and is being disposed of as an appeal.2. Shri Kaustubh bhusan Basu, the … pleaded that the revision application was transferred to the Tribunal under Section 131B(2) ibid and under the old Section 131 there was no requirements as

Haniff Shabbir Brothers Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 112, 130(3), 131B and 131(3); Imports and Exports (Control) Act, 1947 - Sections 3; Bill of Lading Act - Sections 3; Import (Control) Order, 1955

Reported in : 1997(96)ELT27(Mad)

orders of this Court in R.C.P. No. 15 of 1986 directing the Tribunal under Section 130(3) of the Customs Act, 1962, hereinafter referred to as 'the Act', to state the following questions of law, for the decision of this … under Section 131(3) (prior to its amendment) and after the constitution of the Tribunal, transferred the same under Section 131B of the Act to the Tribunal for being dealt with as an appeal. The Tribunal, by its Order

Orbital Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : MRTP

Reported in : (1988)(15)LC211Tri(Kol.)kata

of the Tribunal the said Revision Applications stand transferred to the Tribunal under Section - 131B of the Customs Act, 1962 to be disposed of as appeals.35. At the outset of the hearing Shri A.K. Chatterjee, the Learned J.D.R.

Shanti Bhai Desai, Daya Lal Shah Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(10)LC375Tri(Delhi)

learned Collector of Customs and Central Excise, Chandigarh, while purporting to act under Section 130 (old) of the Customs Act, 1962, initiated a review of the aforesaid order and imposed a penalty of Rs. 10,000/- on the appellant while … Central Government alone has jurisdiction to hear the appeals. In that judgment the provision to be construed was Section 131B (2) of the Customs Act (corresponding to Section 35P of the Central Excises and Salt Act). "Every proceeding

Collector of Customs Vs. Ruby Advertisers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(69)ELT304TriDel

other part was classifiable under TI 68. On 29-9-1982 a show cause notice under Section 131(3) of the Customs Act, 1962 was issued by the Central Government proposing to set aside the order-in-appeal dated 18-4-1981 passed by the lower … to the filing of the reply to the above notice, the CEGAT was constituted and by virtue of Section 131B, the revision proceedings before the Central Government stood transferred to this Tribunal and numbered as the above appeal.2.1

Sudesh Bhandari Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1983)LC604DTri(Delhi)

1. In this Revision Application under Section 131 of the Customs Act, 1962, as it was at the relevant time, and transferred to the Tribunal pursuant to Section 131B of the

Collector of Customs Vs. Western Trading Corporation

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(19)ELT152TriDel

before the Central Government by way of a Revision Application which, in terms of Section 131B of the Customs Act, 1962, have come to this Tribunal for being disposed of as if they were appeals filed before the Tribunal.2.

Collector of Customs and Central Vs. Cotton Corporation of India and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Right to Information

Reported in : (1986)(25)ELT327TriDel

Subsequently, the Government of India issued a show cause notice dated 8-10-1982 under Section 131 (3) of the Customs Act, 1962. It was mentioned therein that the Central Government was tentatively of the view that ad hoc exemption order … respondents it has been urged that there is no valid transferred proceedings pending before us in terms of Section 131B of the Customs Act and for that reason itself this batch of appeals must be dismissed. It is