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Nov 26 2002

Mr. V.J.A. Flynn and Mr. Shyam Sunder Rastogi Vs. Union of India (Uoi) ...

Court : Delhi

Decided on : Nov-26-2002

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 108, 110, 113, 118, 122, 124 and 135; Antiquities and Art Treasure Act, 1972 - Sections 2(1), 3 and 24; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3 and 9; Income Tax Act, 1961 - Sections 142(1), 143(2) and 148

Reported in : 2003(66)DRJ381; 2003(86)ECC129; 2003(159)ELT92(Del)

show cause notice dated 2nd December, 1994, issued by the Collector of Customs under Section 124 of the Customs Act, 1962, as to why the seized goods be not confiscated and personal penalty be not imposed on the petitioners. … the report of the Director General of Archaeological Survey of India, certifying the coins to be antiquities under Section 24 of the Antiquities Act is a pre-requisite to the issuance of show cause notice. It is submitted that

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Jan 23 1991

Vijaya Kumar Garg, Partner of Agarwal Loomtex Vs. Union of India

Court : Chennai

Decided on : Jan-23-1991

Subject : Customs

Acts : Customs Act, 1962 - Sections 24 and 111

Reported in : 1993(42)ECC163; 1992(58)ELT416(Mad)

appropriate customs duty. The authority had directed : 'complete mutilation of the goods under Section 24 of the Customs Act, 1962, to satisfy the norms of P.N. 1/88 dated 6-6-1988. The costs of mutilation shall be borne by the

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Aug 21 1991

Madanlal Steel Industries Ltd. Vs. Union of India

Court : Chennai

Decided on : Aug-21-1991

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(19), 7, 11, 11(2), 24, 28, 32, 33, 34, 45, 47, 51, 77, 89, 109, 110, 111, 112, 124, 129D and 130

Reported in : 1992(38)ECC325; 1991(56)ELT705(Mad); (1992)IIMLJ43

check, who, after necessary examination, assessed the goods for duty by an order under Section 47 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). After the order four out of the six containers were cleared from … fourth respondents that the goods were likely to be used for any other purpose, they could act under Section 24 of the Act and order mutilation of the said goods to render them unfit for any other purpose

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Dec 10 1997

Collector of Customs, Bombay Vs. Hardik Industrial Corporation

Court : Supreme Court of India

Decided on : Dec-10-1997

Subject : Customs

Acts : Customs Act, 1962 - Sections 24, 108

Reported in : AIR1998SC823; 1998(60)ECC263; 1998(97)ELT25(SC); JT1997(10)SC89; 1997(7)SCALE560; (1998)1SCC494; [1997]Supp6SCR363

ready for use. The goods were seized. Statements were recorded under the provisions of Section 108 of the Customs Act, 1962, and an order was made on 8th March, 1994 by the Collector of Customs, Bombay. The order noted … respondent was willing to have the goods mutilated at its own expense, and, in that context, referred to Section 24 of the Customs Act. The Tribunal observed that the purpose of the said provision was to ensure that

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Dec 05 1968

Harbansingh Sardar Lenasingh and anr. Vs. the State

Court : Mumbai

Decided on : Dec-05-1968

Subject : CustomsCriminal

Acts : Customs Act, 1962 - Sections 104(1), 104(2), 108 and 135; Code of Criminal Procedure (CrPC) , 1898 - Sections 46, 60, 61 and 342; Evidence Act, 1885 - Sections 24, 25 and 114; Foreign Exchange Regulation Act, 1947 - Sections 23; Defence of India (Amendment) Rules, 1963 - Rule 126-P; Constitution of India - Article 22(2)

Reported in : AIR1970Bom79; (1969)71BOMLR599; 1970CriLJ325

offences relating to the illegal importation and possession of 6920 Tolas of gold, under Section 135 of the Customs Act 1962 as well as under Section 23 of the Foreign Exchange Regulation Act, 1947. It may be mentioned that … not to have been made voluntarily, with the result that they would be hit by the provisions of Section 24 of the Evidence Act; (2) that the confessions of the accused persons are, in any event, not true,

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Nov 29 1991

Sri Tirupathi Plastics Vs. Union of India

Court : Chennai

Decided on : Nov-29-1991

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 24, 28, 47, 51, 110, 111, 112, 113, 119 and 125

Reported in : 1992(38)ECC163; 1992(60)ELT366(Mad)

the concealed items weighing 1.132 M.T. are liable to be confiscated under Section 111(m) and (l) of the Customs Act, 1962, that 12.668 M.T. of Cellulose Acetate cuttings also are liable to be confiscated as they are used for … of the Constitution of India. It is also claimed that the petitioner is not entitled for mutilation under Section 24 of the Customs Act and that there are no rules or notifications issued in this behalf for the

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Apr 01 2008

Neyveli Lignite Corporation Limited (a Govt. of India Enterprise) and ...

Court : Chennai

Decided on : Apr-01-2008

Subject : CustomsArbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 8, 16 and 16(1); Customs Act, 1962 - Sections 2(14), 2(33), 11, 25, 25(1), 111, 108, 125 and 126; Contract Act, 1872 - Sections 17, 19, 23 and 24; Customs Tariff Act, 1975 - Sections 3(1); Arbitration Act, 1940; Constitution of India - Article 226

Reported in : 2009(242)ELT487(Mad)

of the imported materials also, against bond. On 27.9.2006, the DRI issued summons under Section 108 of the Customs Act, 1962 to the Managing Partner of MMT. On 30.9.2006, MMT sent a legal notice to NLC demanding refund of … an agreement is said to be unlawful.Every agreement of which the object or consideration is unlawful is void. Section 24 deals with void agreements and Section 19 deals with voidable contracts where free consent is vitiated by fraud.16.

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Sep 26 2001

Sunil Mehdiratta Vs. Union of India

Court : Delhi

Decided on : Sep-26-2001

Subject : Criminal

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 18(2), 24, 28 and 111; Code of Criminal Procedure (CrPC) , 1973 - Sections 205, 273, 309, 309(1) and 309(2); Bombay Public Trusts Act, 1950

Reported in : 94(2001)DLT537; 2002(61)DRJ545; 2002(79)ECC767; 2002(146)ELT281(Del)

Petitioners' stand in essence is that on 19.12.2000, show cause notice was issued by the authorities under the Customs Act, 1962 (in short, the Act) Earlier notices were issued under Section 28 of 111 of the Act. Same was … was further stated that if it was so thought proper notice in terms of Section 111 read with Section 24 may be issued. Petitioner in that case had taken the stand that stage had not arrived for such

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Feb 13 2003

intelligence Officer Directorate of Revenue Intelligence (Dri) Vs. Amj ...

Court : Mumbai

Decided on : Feb-13-2003

Subject : Criminal

Acts : Narcotic Drugs Psychotropic Substances Act - Sections 37(1), 42, 53, 53A, 57 and 67; Constitution of India - Article 20(3); Code of Criminal Procedure (CrPC) - Sections 162 and 173; Customs Act, 1962 - Sections 107, 108, 124 and 135; Evidence Act - Sections 24, 25 and 27; Sea Customs Act, 1878 - Sections 171A; Foreign Exchange Regulation Act - Sections 19

Reported in : 2003BomCR(Cri)1309; 2003(3)MhLj954

was turned down by the Apex Court.It may be stated here that the provisions under Section108 of the Customs Act, 1962 is pari material withSection 171-A of the Sea Customs Act 1878.18. In the present case on 19.6.2000information was … statement wasrecorded i.e. as to when a person can be said to be anaccused for the purpose of Section 24 of the EvidenceAct. The prosecution witness had admitted in the crossexamination that the officer treated the accused as

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Mar 18 1976

Veera Ibrahim Vs. the State of Maharashtra

Court : Supreme Court of India

Decided on : Mar-18-1976

Subject : Media and CommunicationCustoms

Acts : Customs Act, 1962 - Sections 108 and 135; Constitution of India - Article 20(3); Evidence Act - Sections 24

Reported in : AIR1976SC1167; 1976CriLJ860; 1983(13)ELT1590(SC); (1976)2SCC302; [1976]3SCR672

one Abdul Umrao Rauf, accused No. 1, in respect of offences under Sections 135(a) and 135(b) of the Customs Act, 1962 and Section 5 of the Imports and Exports (Control) Act, 1947. The trial Magistrate convicted both the accused … Article 20(3) of the Constitution.12. The next question to be considered is, whether this statement was hit by Section 24 of the Evidence Act. The contention is that this statement was obtained under compulsion of law inasmuch as

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