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Narendra Kumar Vs. Asstt. Collector, C. Ex. and Customs

Court : Rajasthan

Subject : CriminalCustoms

Acts : Probation of Offenders Act, 1958 - Sections 4 and 6; Customs Act, 1962 - Sections 135 and 140A; Customs, Gold Control and Central Excises (Amendment) Act, 1973; Code of Criminal Procedure (CrPC) , 1968 - Sections 562; Prevention of Food Adulteration Act - Sections 20AA; Code of Criminal Procedure (CrPC) , 1973 - Sections 248(2), 313 and 360; Defence of India Rules, 1962 - Rule 126P(2)

Reported in : 1990(47)ELT332(Raj)

record on this crucial point.4. In reply, it has been contended by the learned Additional Advocate General that Section 140A has been inserted in the Customs Act, 1962 by Customs, Gold Control & Central Excises & Salt (Amendment) … thus.2. The Assistant Collector, Central Customs & Excise, Ajmer filed a complaint against the accused-petitioner under Section 135, Customs Act, 1962 (hereinafter to be called 'the Act') and Rule 126P (2) (ii) & (iv), Defence of India Rules, 1962

Union of India Vs. Abdul Sattar Abdul Gani

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 135 and 140A

Reported in : 1988(15)ECC202; 1988(15)LC254(Gujarat); 1988(37)ELT541(Guj); (1987)2GLR822

an offender over 18 on grounds of hardship to release one to be prosecuted under Sections 135 and 140A. Obtaining report of Probation Officer therefore held irregular - Customs Act, 1962 : Sections 135 & 140A. - … original accused No. 3 in Criminal Case No. 5499/1974 was charged for offence under Section 135 of the Customs Act, 1962. It was the case of the prosecution that he stored contraband goods and acted as a broker of

Union of India (Uoi) Vs. Padam NaraIn Aggarwal Etc.

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 100 to 110, 132 to 140A; Income Tax Act, 1961 - Sections 80HHC; Code of Criminal Procedure (CrPC) (Amendment) Act, 2005 - Sections 438; Indian Penal Code (IPC), 1860 - Sections 174, 175, 193 and 228; Code of Criminal Procedure (CrPC) - Sections 41 to 44, 46, 204(1), 438, 438(1), 438(2), 438(3), 497A(1), 497A(2); Code of Civil Procedure (CPC) , 1908 - Sections 132; Constitution of India - Article 136

Reported in : AIR2009SC254; 2008(2)ALD(Cri)945; 2008(133)ECC167; 2008(159)LC167(SC); 2008(231)ELT397(SC); RLW2008(4)SC3251; 2008(13)SCALE171

Authorities. The High Court held that since the respondents herein were merely summoned under Section 108 of the Customs Act, 1962 to give their statements in the inquiry, anticipatory bail applications filed by them were pre-mature and were required

Dior International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD321(Delhi)

D. Mehta v. Collector of Customs [1989] 175 ITR 540 where while considering an at peal under the Customs Act, 1962 one of the conditions was that the assessee pending the appeal shall deposit duty demanded or the penalty … not established and there was no provision for adjustment of refund of past years against tax payable under Section 140A. He, therefore, did not admit the appeal and dismissed it as such. The assessee filed an appeal before

Additional Commissioner of Vs. Grindwell Norton Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD245(Mum.)

delayed refund of the amount paid by the assessee towards customs duties, redemption fine and penalty under the Customs Act, 1962 was found to be not maintainable, as the Customs Act, as it stood at that point of time, … interest under Section 244A of the Act on the amount of self-assessment tax paid by the assessee under Section 140A of the Act.2. The brief facts of the case are that, the return of income filed by the

Paradip Port Trust Vs. Collector of Customs and Central Excise

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 115, 117, 132 to 140A and 151; Paradip Port Trust Act; Indian Penal Code (IPC) - Sections 186

Reported in : 1991(56)ELT290(Ori)

1000/- on petitioner No. 2 in each case for violation of the provisions under Section 133 of the Customs Act, 1962 (for short the 'Act'). The penalty has been imposed as prescribed under Section 117 of the Act.2. Facts … various sections enumerated in Chapter XIV and XVI of the Act.While discussing the implication of Sections 132 to 140A of the Act and while quoting from the section the words 'without prejudice to any action that may

Controller of Estate-duty Vs. Murarilal Sovasaria

Court : Guwahati

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 33(1), 34(1), 39(1) and 39(3)

.7. In the Supreme Court, this aspect was considered in East India Commercial Co. Ltd. v. Collector of Customs, AIR 1962 SC 1893, at p. 1905 where it was observed : 'We, therefore, hold that the law … 1. This reference is made under Sub Sub-sectionsection (1) of Section 64 of the Estate Duty Act, 1953. The two questions referred are :'(1) Whether, on the facts and in the circumstances of the case, … which we have cited earlier and stated at page 592 that Section 140A(3) was already declared ultra vires by a competent High Court in the

V. Baskaran Vs. Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : (1998)62TTJ(Mad)698

249(4) of the Income Tax Act, 1961 are analogous to the provisions contained in section 129E of the Customs Act, 1962. The Hon'ble Supreme Court while considering the effect of provisions of section 129E of the Customs Act, 1962, … or command for payment of tax on the undisclosed income like the one contained in the provisions of section 140A of the Act. It was vehemently pleaded by the assessee's counsel that the appeal was maintainable in spite

V. Baskaran Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

s. 249(4) of the IT Act, 1961 are analogous to the provisions contained in s. 129E of the Customs Act, 1962. The Hon'ble Supreme Court while considering the effect of provisions of s.129E of the Customs Act, 1962, in … the undisclosed income like the one contained in the provisions of s. 140A of the Act. It was vehemently pleaded by the assessee's counsel that … clause".12. A plain reading of s. 249(4) extracted above, we think, amply support the case of the Revenue.The section clearly says that no appeal under this Chapter shall be admitted unless at the time of filing of

Coromendal Indag Products India Ltd. Vs. Commissioner of Income-tax an ...

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 80-I, 140A, 215, 217, 217(1) and 264; Income-tax Rules, 1962 - Rule 40 and 40(1)

Reported in : [2001]249ITR353(Mad)

revised return disclosing a sum of Rs. 215.58 lakhs on February 18, 1988, after taking into account the customs duty element of closing stock of raw materials at the factory and revised computation for tax holiday benefit … The petitioner filed a petition under Rule 40 of the Income-tax Rules, 1962, for waiver of interest levied under Section 217(1)(a) of the Income-tax Act … revised return but filed only the revised statement of income and the petitioner did not pay tax under Section 140A of the Income-tax Act. Therefore, the Commissioner held that the Assessing Officer has properly exercised jurisdiction in levying