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Rashid Gafoor Parkar Vs. State of Maharashtra

Court : Mumbai

Subject : Criminal

Reported in : (1983)85BOMLR35

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

Noor Aga Vs. State of Punjab and anr.

Court : Supreme Court of India

Subject : NarcoticsConstitution

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 9, 22, 23, 25, 35, 37, 37(1), 39, 42, 43, 50, 51, 52, 52A, 52A(1), 52A(2), 52A(4), 53, 53(1), 53(2), 53A and 54; Customs Act, 1962 - Sections 108, 108(4), 100(1B), 110, 110(1), 110(1A), 110(1B), 111, 123, 135, 138B, 138B(1), 180 and 184 ; Evidence Act - Sections 25, 113A, 113B and 114; Indian Penal Code (IPC) - Sections 26, 193 and 228; Human Rights Act, 1998 - Sections 3; Misuse of Drugs Act, 1971 - Sections 28, 28(2) and 28(3) ; Misuse of Drugs Act, 1975 - Sections 6(6); Dangerous Drugs Act, 1986; Negotiable Instruments Act, 1881 - Sections 118 and 139; Foreign Exchange Regulation Act, 1973 - Sections 18(2) and 18(3); Prevention of Corruption Act; Terrorist and Disruptive Activities (Prevention) Act, 1987; Road

Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896

at Raja Sansi Airport at about 6 p.m. on 1.08.1997. He presented himself before the authorities under the Customs Act, 1962 (for short 'the Customs Act') for customs clearance. He was carrying a carton with him said to be … and investigation is carried out. The law applicable in this behalf must be certain and uniform.113. Even otherwise Section 138B of the 1962 Act must be read as a provision containing certain important features, namely:(a) There should be

Kallatra Abbas Haji Vs. Government of India

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 138B, 138B(1) and 139; Constitution of India - Article 226

Reported in : 1985(6)ECC21; 1985(5)LC1746(Kerala); 1994(69)ELT212(Ker)

testimony of other co-accused persons. Petitioner No. 1 is therefore liable to penalty under Section 112 of the Customs Act, 1962 and the penalty of Rs. 1 lakh imposed on him does not call for any moderation'8. The writ … their makers, did not constitute substantive evidence.24. Lastly, it was contended that these statements constituted 'relevant evidence' tinder Section 138B of the Customs Act. Sections 138B and 139 of the Customs Act read thus :-'138B. Relevancy of statements

Kollatra Abbas Haji Vs. Government of India and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 112, 138B and 139; Evidence Act - Sections 106; Constitution of India - Article 226

Reported in : 1991LC131(Kerala); 1984(15)ELT129(Ker)

only on the basis of the evidence they relied upon, but also on the basis of Ext. P1.6. Section 138B of the Customs Act, 1962 reads:'138-B. Relevancy of statements under certain circumstances. (1) A statement made and signed … One lakh was imposed upon the petitioner by the Additional Collector of Customs under Section 112(h)(i) of the Customs Act, 1962. This order was confirmed in appeal by the 2nd respondent the Central Board of Excise and Customs, New

Assistant Collector of Customs Vs. Srikant Vinayak Harsha

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 107, 108, 135, 138A and 138B

Reported in : 1991(53)ELT229(Bom)

dated 12th July 1982 is confirmed. Customs - confession - Sections 107, 108, 135, 38A and 138B of Customs Act, 1962 - appeal against acquittal of accused against charges framed under Sections 135 (i) (a) (ii) for exporting reels … for the appellant was that it was not necessary to do so in view of the provisions of Section 138B of the Customs Act. It is true that the statement made and signed by the person before any

Sayad Mohammed Sadiq and ors. Vs. G.S. Narang, Asst. Collector of D.R. ...

Court : Mumbai

Subject : CriminalCustoms

Acts : Customs Act, 1962 - Sections 138B and 138B(1); Evidence Act, 1872 - Sections 33; Code of Criminal Procedure (CrPC) , 1898 - Sections 288

Reported in : 1992(1)BomCR359

above terms made partially absolute. (i) Criminal - evidence - Sections 138 B and 138 B (1) of Customs Act, 1962, Section 33 of Evidence Act, 1872 and Section 288 of Criminal Procedure Code, 1973 - Court must arrive at … representation of the person to be affected by the statement at the time the said statement is recorded. Section 138B provides for the admissibility of a statement made and signed by any person before any Gazetted Officer of

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 … favour either with the legal community or the legislatures.10. Mr. Kher, then places reliance on the newly added Section 138B of the Customs Act for the purpose of treating a statement made and signed by A1 before the

Vinod Solanki Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : FERA

Acts : Foreign Exchange Regulation Act, 1973 - Sections 8, 8(2), 8(3), 9(1), 40, 50 , 51, 71 and 71(2); Foreign Exchange Management Act, 1999; Evidence Act, 1872 - Sections 17 to 23, 24 to 30 and 106; Customs Act, 1962 - Sections 14, 107, 108, 138B and 138B(1); Income Tax Act; Sea Customs Act - Sections 167(8) and 178A; Code of Criminal Procedure (CrPC) , 1973 - Sections 164; Constitution of India - Articles 21 and 136

Reported in : 2009(1)LHSC679; 2009AIRSCW143; 2009(233)ELT157(SC); JT2009(1)SC1; 2008(16)SCALE31; [2009]92SCL157(SC); 2009[13]STR337; 2009(1)JT1.

v. Collector of Customs : 1998ECR1(SC) while considering a question of under valuation under Section 14 of the Customs Act, 1962, this Court held that the burden of proving a charge of undervaluation lies upon the revenue, stating:13. The … deals with another category of case which provides for a further clarification. Clause (a) of Sub-section (1) of Section 138B deals with one type of persons and Clause (b) deals with another. The Legislature might have in mind

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

thus : 'This clauses seeks to insert two new Sections 138A and 138B in the Customs Act, 1962. The new S. 138A raises a presumption … 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

Anil Goel Vs. Commissioner of Customs

Court : Delhi

Subject : MRTP

that the provisions of Section 9D of the Central Excise Act, 1944 are identical to the provisions of Section 138B of the Customs Act, 1962 which would be applicable in the present case.12. Section 138B of the Customs … Sh. Anil Goel are based on the testimony of the following witnesses recorded under Section 108 of the Customs Act, 1962 or certain documents obtained by DRI, during the investigation. 1.2.3. 4.5. 6.7. 8.9. 10.11. 12.13. 14.15. 16.17. 18.19.