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B.D. Goel Vs. Austin M. Gracious and Others

Court : Mumbai

Subject : Land Acquisition

merits is dismissed accordingly. Narcotic Drugs and Psychotropic Substances Act, 1985 – Section 8(c), Section 21, Section 23, Section 29, Sections 30 – Customs Act, 1962 – Section 135(A) – Acquittal – Legality of – Trial Court acquitted … the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short NDPS Act) and under Section 135(A) of the Customs Act, 1962 (for short Customs Act). 2. The facts which give rise and are necessary to decide the present appeal

Commissioner Customs Department Vs. Smt. Nirmala Mitra

Court : Patna

Subject : CustomsLimitation

Acts : Customs Act, 1962 - Sections 130A; Limitation Act, 1963 - Sections 5 and 29(2)

the matter be placed for further consideration on question of admission. Nagendra Rai, J.--I agree. Order accordingly. (A) Customs Act, 1962, Section 130-A - Indian Limitation Act, 1963, Sections 29(2) and 5--Applicability of provisions to condone the delay--Application filed under

Delta Impex Vs. Commissioner of Customs

Court : Delhi

Subject : Limitation

Acts : Customs Act, 1962 - Sections 14 and 128; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Central Excise Act - Sections 35 and 35(1); Payment of Gratuity Act, 1972 - Sections 7(7); Motor Vehicles Act, 1939 - Sections 58(2) and 58(3); Sales Tax Act; Uttar Pradesh Sales Tax Act, 1948 - Sections 10, 10(3)B and 68; Uttar Pradesh Sales Tax Rules, 1948; Code of Civil Procedure (CPC) , 1908 - Order 21; Code of Criminal Procedure (CrPC) - Sections 195

Reported in : 110(2004)DLT209; 2004(73)DRJ417; 2004(93)ECC322; 2004(173)ELT449(Del)

raised by the learned counsel for the appellant is as under:'Whether the provision of Section 128 of the Customs Act, 1962 completely bars the Commissioner ( Appeals) from condoning the delay beyond a period of 30 days even in … entertained the appeal on merits. According to the learned counsel for the petitioner, considering the provisions contained in Section 29(2) of the Indian Limitation Act, 1963 read with Section 5 thereof, irrespective of the fact that the matter

John Ohuma Ogmekwe and Another Vs. Intelligence Officer Narcotic Contr ...

Court : Mumbai

Subject : CriminalNarcotics

Acts : Narcotic Drugs and Psychotropic Substances Act. 1985 - Sections 8, 21, 23, 29, 30, 14, 42, 50, 53 and 67; Customs Act, 1962 - Sections 135(1); Evidence Act, 1872 - Sections 3, 17, 25, 26, 27, 59, 61 and 114; Code of Criminal Procedure (CrPC) , 1973 - Sections 31

Reported in : 1998BomCR(Cri)842

N.D.P.S Act, 1985;(but awarding no separate sentence) and iv) Under section 135(1)(a) read with section 135(1)(ii) of the Customs Act,1962. (but awarding no separate sentence).The substantive sentences of the appellants were ordered to run concurrently. 2. In short … a fine of Rs. 1,00,000/- (Rupees one lakh),in default to suffer further R.I. for two years. ii) Under section 29 read with section 8(c) of the N.D.P.S. Act, 1985, to sufferR.I. for Ten years and to pay a

Dinesh Kumar Nevatia Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(2), 2(23), 2(25), 2(27), 12, 12(1), 14, 15, 25, 25(1), 25(2), 29, 30, 31 to 34, 42, 45, 46(1) and 54; ;Indian Tariff Act, 1934 - Section 2A; ;Customs Tariff Act, 1975 - Section 3; ;Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zone Act, 1976 - Section 3(2); ;Central Excise Act; ;Income Tax Act; ;Gift Tax Act; ;Estate Duty Act

Reported in : 1988(18)ECC422,1988(38)ELT606(Cal)

the date of importation is not relevant. What is relevant is as provided Under Section 15 of the Customs Act, 1962. Section 15 fixes (i) the date and (ii) the rate from and at which the duty is to be … the supervision of the Customs Officer as laid down in Sections 31 to 34 of the Customs Act. Section 29 prohibits the person-in-charge of a vessel or aircraft entering India from any place outside India from permitting the

Gujarat Export Corporation Limited Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 2(28) and 2(29); Customs Act, 1962; Central Sales Tax Act, 1956

Reported in : [1990]77STC110(Bom)

to pay the customs duty on their own account and not on account of the sellers. Under the Customs Act, 1962, also they were liable to pay customs duty. Under the Customs Act, 1962, an 'importer' is defined extensively … goods. This is disputed by the applicant. The Tribunal has, therefore, referred the following question to us under Section 61(1) of the Bombay Sales Tax Act as a common question in all the references :'Whether, on the

Yusuf Abdulla Patel Vs. R.N. Shukla

Court : Mumbai

Subject : Criminal

Reported in : (1970)72BOMLR575

set out above.3. It may be convenient, at this stage, to refer to the relevant sections of the Customs Act, 1962. Section 2(18) of the said Act defines the term 'export' as meaning 'taking out of India to a place … of a writ of certiorari quashing and setting aside an order passed by respondent No. 1 on June 29, 1958 confiscating 75 bars of silver of the value of nearly Rs. 12 lakhs belonging to the petitioner

M/s. Flemingo (Duty Free Shop) Pvt. Ltd. and Another Vs. The Commissio ...

Court : Mumbai

Subject : Land Acquisition

of India - Article 226 - Civil Procedure Code - Order XXI and Order XXIII Rule 2 - Customs Act, 1962- section 29, section 29 (2), sections 55, Section 57, sections 59, Section 60 Section 61, section 61(1) and section 128(1),

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, 1962, … the supervision of the Customs Officer as laid down in Section 31 to 34 of the Customs Act. Section 29 prohibits the person-in-charge of a vessel or aircraft entering India from any place outside India from permitting the

Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 66(1), 108, 111, 111D, 123, 130 and 130E; Sea Customs Act - Sections 167(81); Constitution of India - Article 136

Reported in : 2007(210)ELT321(SC); (2007)3GLR2672; 2007(4)SCALE132; (2007)4SCC118

of M/s. S.K. Jewellers. Both of them were arrested. They made their statements under Section 108 of the Customs Act, 1962 ('the Act', for short). Shri Vijaybhai Dashrathlal Patel, respondent herein, allegedly, in his statement disclosed that he had … any gold bar of UBS mark to Paras Bullion. The second statement of Shailesh Patel was recorded on 29.10.1999, wherein he reiterated his earlier statement, stating:.On being further questioned, I have to state that the details of