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Bussa Overseas and Properties P. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (1997)(70)LC517Tri(Mum.)bai

senior counsel urged that Commissioner of Customs is a "Court" within the meaning of the expression occurring in Section 139 of the Customs Act, 1962 for which reliance was placed on Kerala High Court decision in the case … in respect of 29 consignments declared as Compounded Alcoholic Preparation imported from U.K. under Section 28(1) of the Customs Act, 1962. He has also imposed a personal penalty of Rs. 2 Crores on appellant M/s. Bussa Overseas and Properties

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 … by a person is material and it has to be admitted in evidence in the interest of justice. Section 139 places the burden upon the maker of the statement to deny the genuineness of his signature or any

Shahid Khan Vs. Director of Revenue Intelligence

Court : Andhra Pradesh

Subject : NarcoticsCriminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 22, 23, 25, 27A, 28, 29, 42, 42(1), 42(2) and 67; Customs Act, 1962 - Sections 108; Code of Civil Procedure (CPC) , 1908 - Sections 132; Indian Penal Code (IPC), 1860 - Sections 139 and 228

Reported in : 2001(1)ALD(Cri)781; 2001CriLJ3183

Act, 1985, Section 108 of Customs Act, 1962, Section 132 of Code of Civil Procedure, 1908 and Sections 139 and 228 of Indian Penal Code, 1860 - appellants were charged under Act of 1985 - alleged they … tried to draw the distinction between section 67 of NDPS Act with reference to Section 108 of the Customs Act, 1962. Section 108 of the Customs Act reads as under:108. POWER TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS:

Commissioner of Customs (Prev.) Vs. Rajesh Polyfilm

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 130A and 139

Reported in : 2006(202)ELT416(Cal)

ORDERBhaskar Bhattacharya, J.1. By this application under Section 130A of the Customs Act, 1962 (hereinafter referred to as the Act), the Commissioner of Customs (Preventive), West Bengal has challenged the order dated … opinion that those were improperly imported could not be relied upon. By relying upon the provisions of Section 139(ii) of the Customs Act. Mr. Mukherjee contends that the Customs Authority is entitled to rely upon such fax

Indian Aluminium Co. Ltd. and anr. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Sections 130 and 139(E); ;Constitution of India - Article 226; ;Indian Tariff Act

Reported in : 1986(8)ECC167,1986(25)ELT666(Cal)

to the High Court under Section 130 and appeal to the Supreme Court under Section 139(E)(b) of the Customs Act, 1962, they could not take recourse to Article 226 of the Constitution. Moreover, there being a long delay in

Collector of Customs, Bombay Vs. East Punjab Traders and ors.

Court : Supreme Court of India

Subject : Customs

Reported in : 2002(79)ECC469; 1997(89)ELT11(SC); (1998)9SCC115

the price as found in the export declaration was acceptable as assessable value under Section 14(l)(a) of the Customs Act, 1962 which was far higher than the value declared by the respondents in the Bills of Entry. On these … had been collected by the Collector from foreign sources and could be admitted in evidence by virtue of Section 139(ii) of the Customs Act, 1962 which permits the raising of a presumption in respect of documents received from

O. Konavalov Vs. Commander, Coast Guard Region and ors.

Court : Supreme Court of India

Subject : ServiceCustoms

Acts : Merchant Shipping Act, 1958 - Sections 3(15), 125, 138, 139, 140, 141, 144, 145, 445 and 529; Customs Act, 1962 - Sections 30, 110, 112, 115, 115(2) and 126; Constitution of India - Articles 4 and 21; Contract Act - Sections 172, 173 and 176; Merchant Shipping (Amendment) Act, 1970 - Sections 16(1); Maritime Regulations

Reported in : 2006(2)CTC672; 2006(197)ELT3(SC); JT2006(3)SC567; 2006(3)SCALE398; (2006)4SCC620

cargo cannot be confiscated and penalty should not be imposed on the persons under Section 112(a) of the Customs Act, 1962. The counsel for the crew sent a reply mentioning the non-involvement of the crew in dealing with any … to their property. 14. The Merchant Shipping Act, 1958 (hereinafter referred to as 'the MSA') in Sections 138, 139, 140, 141 and 144 constitute a scheme of statutory rights towards wages which can be enforced by proceedings

In Re: Mohmed Akhtar Hussein

Court : Gujarat

Subject : Customs

Acts : Customs Act 1962 - Sections 35, 100, 101, 102, 104, 104(2), 108, 135, 137, 138, 139 and 140

Reported in : 1984(16)ELT190(Guj)

investigation - Section 35, 100, 101, 102, 104, 104 (2), 108, 135, 137, 138, 139 and 140 of Customs Act, 1962, Section 167,309 and 437 of Criminal Procedure Code, 1973, Gold Control Act and Arms Act - Whether Section 167

R.G. Holdings Private Limited Vs. the State of Bihar and anr.

Court : Patna

Subject : Motor Vehicles

Acts : Motor Vehicles Act - Sections 86 and 129A; Motor Vehicles Act, 1988 - Sections 2(5), 2(14), 2(26), 2(28), 2(33), 2(35), 3, 4, 13, 39, 40, 46, 56, 60, 66, 66(1), 68, 79, 88(4), 88(12), 127, 130, 130(3), 130(4), 132, 133, 134, 137, 138, 138(1), 146, 147(3), 158, 158(2), 158(3), 159, 177, 181, 184, 192, 192(A), 196, 197, 200, 202, 202(2), 206, 206(1), 206(2), 207, 207(1), 207(2) and 208; Central Motor Vehicle Rules, 1989 - Rule 139; Income Tax Act, 1961 - Sections 34 and 147; Gold (Control) Act, 1968 - Sections 66; Customs Act, 1962 - Sections 110; Essential Commodities Act, 1955 - Sections 3; Indian Penal Code (IPC), 1860 - Sections 26, 258, 259, 379 and 464; Code of Criminal Procedure (CrPC) - Sections 4(2) and 5

of India and Ors. since reported in 1994 (1) PLJR 800 in relation to Section 110 of the Customs Act, 1962 which authorizes the proper officer who has reason to believe that any goods are liable to be confiscated … of the rule making power as conferred on the Central Government, Central Government has framed Rules and Rule 139 of the Central Motor Vehicles Rules 1989 reads as follows: Rule 139. Production of licence and certificate of

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 … another document alleged to have been recovered from the cabin of the accused by P.W. 2 and under Section 139 of the Act, the Court has to presume that the signature and every other part of such document