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T.C. Kanabar and anr. Vs. Assistant Collector of Customs, Preventive ( ...

Court : Mumbai

Subject : CustomsCriminal

Reported in : 1986(10)ECC308

is not necessary to go deeper into the evidence. It is, however, pertinent to point out that under Section 138A of the Customs Act, 1962, there is a' presumption of culpable mens rea. Section 138A is in the … the learned Additional Chief Metropolitan Magistrate, 8th Court, Esplanade, Bombay, under which charges under Section 135(1)(a)(ii) of the Customs Act, 1962 and under Section 7 read with Sections 13 and 20 of the Dangerous Drugs Act, be set aside

The Deputy Director, Enforcement Directorate, Madras Vs. P. Mansoor Mo ...

Court : Chennai

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act - Sections 7(1); Indian Penal Code (IPC), 1860 - Sections 193 and 228; Code of Criminal Procedure (CrPC) , 1973 - Sections 161; Evidence Act - Sections 24 and 25

Reported in : 1989(20)ECC147

provisions read thus : 'This clauses seeks to insert two new Sections 138A and 138B in the Customs Act, 1962. The new S. 138A raises … the statements recorded by the enquiry officers of the Customs Department under Sections 107 and 108 of the Customs Act, 1962, do not become inadmissible in evidence in a criminal trials by reasons of bar under S. 25 of … under or on behalf of him to forbear from taking any further proceedings against the writ petitioners under Sections 35 and 40 of the Foreign Exchange Regulation Act (hereinafter referred to as FERA) or any other Act

Gopaldas Udhavdas Ahuja and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Gold (Control) Act, 1968 - Sections 2, 3, 4, 5(2), 8(1), 8(6), 15A(5), 16(1), 16(5), 55(3), 58, 59, 64, 66, 71(1), 74, 85(1), 98B, 98B(1), 98B(2), 105 and 178(1); Income Tax Act 1961 - Sections 119, 132, 132(5) and 132A; Defence of India Rules, 1962 - Rules 126A to 126Z; Voluntary Disclosure of Income and Wealth Ordinance, 1975; Defence of India Act, 1962 - Sections 3; Defence of India (Amendment) Rules, 1963; Defence of India (Amendment) Rules, 1966; Gold (Control) Ordinance, 1968; Customs Act, 1962 - Sections 110, 110(1), 138A and 151; Opium Act - Sections 9 and 10; Voluntary Disclosure of Income and Wealth Act, 1976

Reported in : AIR2004SC3830; (2004)190CTR(SC)1; 2004(176)ELT3(SC); [2004]268ITR273(SC); JT2004(5)SC300; 2004(6)SCALE141; (2004)7SCC33

by a preponderance of probability.'18. Section 98B of the 1968 Act was similar to Section 138A of the Customs Act, 1962. It made a drastic change in the concept of mens rea as a necessary ingredient of an offence.

Asst. Collr. of Cus. Vs. Rodolfo J. Cardiente Alias Rudy

Court : Kolkata

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 104, 107, 111, 123, 135(1), 136, 138A and 139; ;Evidence Act - Section 24; ;Indian Penal Code (IPC) - Sections 120B, 411 and 412; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 313 and 482

Reported in : 1995(77)ELT865(Cal)

the instrumentality of one Customs Officer called Khan. Rudy was placed under arrest under Section 104 of the Customs Act, 1962.2. On 13th April, 1981, Mr. M. Prasad, Assistant Collector of Customs, attached to Calcutta Customs, made a complaint … onus and the Court presumes the existence of culpable mental state on the part of the accused under Section 138A of the Act. Exhibit-5 is another document alleged to have been recovered from the cabin of the accused

Assistant Collector of Central Excise Vs. Kallatra Abdul Khader Haji a ...

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 111, 123(2), 126, 135, 135(1), 138A and 138B; Essential Commodities Act - Sections 7(1); Evidence Act - Sections 24 and 25; Code of Criminal Procedure (CrPC) - Sections 162, 313 and 452; Code of Criminal Procedure (CrPC) , 1898 - Sections 517; Constitution of India - Article 20(3)

Reported in : 1985(6)ECC10; 1986(6)LC267(Kerala); 1987(32)ELT479(Ker)

the appellant. That complaint was filed against 9 accused for an offence punishable under Section 135 of the Customs Act, 1962 hereinafter referred to as 'the Act'. By judgment dated 27th February, 1981 the Magistrate acquitted all the accused … to quote authorities for that purpose;.22. Further the prosecution is entitled to rely on the presumption available under Section 138A of the Act. Section 138A of the Act reads as follows :-'138A. Presumption of culpable mental state. -(1)

R.K. Goenka Vs. Collector of Customs and anr.

Court : Delhi

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 11, 111, 113, 114, 132, 135(1) and 138A; Imports and Exports (control) Act, 1947 - Sections 3, 4A and 5; Imports (Control) Order; Code of Criminal Procedure (CrPC) - Sections 482; Constitution of India - Articles 20(2), 226 and 227; ;Income Tax Act

Reported in : 2003CriLJ646; 100(2002)DLT420; 2003(152)ELT54(Del)

by virtue of Section 3 B ibid are deemed to have been imposed under Section 11 of the Customs Act, 1962. Accordingly, the entire goods were seized under Section 110 of the Act under the reasonable belief that the … prove the offence alleged against the petitioners with the aid of the presumption of culpable mental state under Section 138A of the Act? Even if a culpable state of mind is presumed that by itself is not an

Paru Mrugesh Jaikrishna Vs. Asst. Collector of Customs

Court : Mumbai

Subject : CustomsExcise

Acts : Customs Act, 1962 - Sections 135 and 138A; Central Excise Act; Indian Evidenc Act - Sections 3

Reported in : 1988(1)BomCR428

for leave to appeal to the Supreme Court rejected. Customs - conviction - Sections 135 and 138A of Customs Act, 1962, Central Excise Act and Section 3 of Indian Evidence Act, 1872 - whether petitioner guilty of offence of

Assistant Collector of Customs, Madras Vs. A. Narayana Pillai

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 123, 135(1) and 138A

Reported in : 1994(71)ELT673(Mad)

of the matter the appeal is dismissed. Customs - acquittal - Sections 123, 135 (1) and 138A of Customs Act, 1962 - accused prosecuted for offence under Section 135 (1) (a) (i) - Session Judge held that accused not

State of Maharashtra Vs. Amirali Abdulbhai Anosaya and Another

Court : Mumbai

Subject : Customs

Acts : Customs Act 1962 - Sections 111, 123, 135 and 138A

Reported in : 1983(1)BomCR463; 1989(20)LC270(Bombay); 1989(39)ELT243(Bom); [1981]130ITR479A(Bom)

against him stands abated on his death. Customs - acquittal - Sections 111, 123, 135 and 138A of Customs Act, 1962 - respondents convicted by Magistrate under Section 135 - Order of conviction set aside by Additional Sessions Judge

State of Maharashtra Vs. Abdul Sattar Mohammedbhai

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 135, 135(1), 137(1), 138A and 138B

Reported in : 1987(3)BomCR241; 1989(42)ELT179(Bom)

shall stand cancelled. Customs - approver - Sections 108, 135, 135 (1), 137 (1), 138A and 138B of Customs Act, 1962 - approver's evidence and corroborating evidence cannot be treated in two separate compartments - Court should first consider … case of State of Maharashtra v. Amirali, : [1981]130ITR479A(Bom) wherein the Court observed :-'As regards the provisions of Section 138A of the Customs Act, as also of Section 135 of the said Act, it would seem to us