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Jayantilal Kalidas Mehta Vs. the State of Maharashtra

Court : Mumbai

Subject : Customs

Reported in : (1972)74BOMLR391

two accused and one more person, alleging offences under Section 120-B, Indian Penal Code, Section 135 of the Customs Act, 1962, Section 5 of the Imports and Exports (Control) Act, 1947, Section 23 of the Foreign Exchange Regulation Act, 1947 … be clear and definite, they must not be latent, nor hidden in the crevices of the statute. Although Section 137 of the Customs Act provides for a sanction to prosecute, there is no statutory obligation on the Collector

Union of India (Uoi) Vs. Anil Chanana and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 77, 108, 111, 127B, 132, 133, 134, 135, 135A, 135(1), 136, 137 and 137(3); Customs (Compounding of Offences) Rules, 2005 - Rules 3, 4, 4(1), 4(2), 4(3), 6 and 7

Reported in : 2008(56)BLJR1022; 2008(124)ECC163; 2008(150)LC163(SC); 2008(222)ELT481(SC); JT2008(2)SC1; 2008(1)SCALE688; (2008)4SCC175; 2008AIRSCW1038; 2008(4)SCC175; 2008(1)SCALE688.

Act.10. In order to understand the concept of Compounding it is necessary to quote the relevant portions of Section 137 of the Customs Act, 1962 and Rules 3, 6 and 7 of the Customs (Compounding of Offences) Rules, … passed by Chief Commissioner of Customs (Compounding Authority) compounding the offences under Sections 132 and 135(1)(a) of the Customs Act, 1962.2. On the basis of specific information Anil Chanana-respondent No. 1, who alighted from British Airways' flight from London

Hari Prasad Chhapolia Vs. Union of India (Uoi)

Court : Orissa

Subject : Criminal

Acts : Gold (Control) Act, 1968 - Sections 2, 8, 85, 97, 97(1) and 98; Customs Act, 1962 - Sections 111, 135(1) and 137

Reported in : 2002(142)ELT534(Ori); 2002(I)OLR11

Tripathy, J. 1. The petitioner challenges the order of conviction for the offences under Sec. 135(b)(i) of the Customs Act, 1962 (in short 'the Act, 1962') and Section 85 (ii), (iii), (viii) and (ix) of the Gold (Control) Act, … relating to the offence under Section 135(1)(b) of the Act, 1962 is devoid of merit.17. The provision in Section 137 of the Act, 1962 provides that the Court shall not take cognizance of any offence under Sections 132

Romesh Chandra Mehta Vs. State of West Bengal

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 167(81), 171 and 171A; Import and Export Control Act, 1947 - Sections 5; Customs Act, 1962 - Sections 104(1), 105, 108, 132 to 135 and 137; Evidence Act, 1872 - Sections 25; Indian Penal Code (IPC) - Sections 120B, 193 and 228; Constitution of India - Article 20(3); Code of Criminal Procedure (CrPC) - Sections 173

Reported in : AIR1970SC940; 1970CriLJ863; 1985(5)LC2239(SC); 1999(110)ELT324(SC); [1969]2SCR461

of Import and Export Control Act, 1947, Sections 104 (1), 105, 108, 132 to 135 and 137 of Customs Act, 1962, Section 25 of Evidence Act, 1872, Sections 120B, 193 and 228 of Indian Penal Code, Article 20 (3) of

Adani Exports Ltd. and anr. Vs. Maharashtra State Electricity Board an ...

Court : Mumbai

Subject : Commercial

Acts : Customs Act, 1962 - Sections 28, 104, 104(1), 108(3), 111, 112, 122, 124, 127B(1), 127C(1), 127D, 127H, 132, 133, 134, 135 and 137; Constitution of India - Articles 20(2), 20(3), 22(1) and 226; Sea Customs Act, 1878 - Sections 167, 167(8) and 171A; Foreign Exchange Regulation Act, 1947 - Sections 23, 23(1A), 23B, 35, 35(1), 35(2) and 35(3); Code of Criminal Procedure (CrPC) - Sections 167(1), 167(2), 173, 173(2), 190(1) and 273; Indian Penal Code (IPC) - Sections 40, 120B and 211; Defence of India Rules - Rule 131B; Evidence Act - Sections 25; Gold (Control) Act - Sections 63(3); Code of Civil Procedure (CPC) - Sections 132; Contempt of Courts Act

Reported in : 2003(5)BomCR743; 2003(4)MhLj391

Hussain v. State of Bombay (supra) the matter arose underthe Sea Customs Act, 1878, which is similar to Customs Act 1962. The questionbefore the Supreme Court was whether by reason of the proceedings taken by theSea Customs authorities the … complainthas been filed under Section 135 and no sanction for prosecution has been givenby the Customs Authorities under Section 137 of Customs Act.3. By a fax letter dated 23rd December 2002 the Executive Engineer of theMSEB pointed out

Assistant Collector of Customs Vs. Palwinder Singh

Court : Punjab and Haryana

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 123, 135, 135(1) and 137(1)

Reported in : 1992(57)ELT33(P& H)

for attempt to export out of India the above-said goods for offences punishable under Section 135 of the Customs Act, 1962.Now, therefore, in exercise of the powers conferred on me by virtue of Section 137(1) of the Customs Act,

Union of India (Uoi) Through Assistant Director, Directorate of Revenu ... Overruled

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Section 77, Customs Act, 1962 - Section 111, Customs Act, 1962 - Section 127B, Customs Act, 1962 - Section 132, Customs Act, 1962 - Section 135(1), Customs Act, 1962 - Section 137, Customs Act, 1962 - Section 137(3), Customs Act, 1962 - Section 156; Income Tax Act, 1961 - Section 245C, Income Tax Act, 1961 - Section 245D(4); Code of Criminal Procedure (CrPC), 1973 ;Constitution of India - Article 226, Constitution of India - Article 227; Customs (Compounding of Offence) Rules, 2005 - Rules 4(2), Customs (Compounding of Offence) Rules, 2005 - Rules 4(3), Customs (Compounding of Offence) Rules, 2005 - Rules 4(7), Customs (Compounding of Offence) Rules, 2005 - Rules 6, Customs (Compounding of Offence) Rules, 2005 - Rules 7(2)

a show cause notice to Respondent No. 1 on 24th September, 2004 for violating the provisions of the Customs Act, 1962 (for short the Act) and the matter is pending adjudication. A prosecution was also launched against Respondent No. … before the Customs and Central Excise Settlement Commission, Delhi Bench. Respondent No. 1 also made an application under Section 137(3) of the Act before the Chief Commissioner of Customs (DZ) on 18th January, 2006 stating that he does

Assistant Collector of Customs Vs. Tey Teck Seng

Court : Chennai

Subject : Customs

Acts : Customs Act ,1962 - Sections 110, 111, 112, 119, 123, 123(1), 124, 135(1) and 137(1)

Reported in : 1993(42)ECC93; 1992(61)ELT397(Mad)

Ex. P-10 is the sanction order which reads as follows :'Sanction for prosecution under Section 137(1) of the Customs Act, 1962. Whereas it appears from the records of the case and from the facts and materials placed before me

Dhirendra Sheth @ Dhirbhai Vs. Directorate of Revenue Intelligence (Dr ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 135 and 137(3)

Reported in : 121(2005)DLT127; 2005(82)DRJ575; 2005(192)ELT155(Del)

rejoinder, the learned counsel for the petitioner further submitted that now Section 137(3) has been introduced into the Customs Act, 1962 whereby all offences including the present one under Section 135 of the said Act would be compoundable. In

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 … O. W. Officers. After further investigation the sanction of the Collector of Central Excise purporting to be under Section 137, was taken by the said Police Officers. Motilal the brother of petitioner No. 1, died in a house