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Kantilal Takhatmal JaIn and anr. Vs. State
Mumbai
Aug-03-1968
Criminal
Code of Criminal Procedure (CrPC) , 1898 - Sections 4, 5(2), 57(1), 62, 114, 155, 155(1), 155(2), 156(1), 156(2), 173, 190(1), 207A, 250, 251A, 252, 260(1), 262, 263, 264, 265, 420, 438, 466, 472, 474 and 510; Defence of India Rules, 1962 - Rules 9, 36, 83, 125(2), 131B, 131B(5), 133B, 133J, 152 and 154; Customs Act - Sections 104(4), 134, 135 and 137; Indian Penal Code (IPC), 1860 - Sections 34, 161, 193, 204, 385 and 414, ; Essential Commodities Act, 1955 - Sections 7; Bombay District Police Act - Sections 61
AIR1970Bom225; (1968)70BOMLR757; 1970CriLJ799; ILR1969Bom1172; 1969MhLJ199
police had no power to file a charge-sheet in respect of the offence under Section 135 of the Customs Act. 1962 for which the accused are being tried.2. The few facts which are relevant to this application are as … prosecution both of them were guilty of the offence under Section 135 of the Customs Act read with Section 34 of the Indian Penal Code.3. After the accused appeared in the case and three adjournments of the case
Tag this Judgment! AI Brief & AskShaw Wallace and Co. Ltd. Vs. Board of Trustees of the Port of Bombay
Mumbai
Dec-10-2002
Customs
Customs Act, 1962 - Sections 116
2003(90)ECC875
dated 9th September, 1985 issued by the Customs authorities seeking to levy penalty under Section 116 of the Customs Act, 1962. Ordinarily we would not have taken on ourself the onerous responsibility of adjudicating the show cause notice. However, … said container was short landed at the time of the discharge of the containers from the vessel. Under Section 34 of the Customs Act, imported goods could not be unloaded except under the supervision of Customs Officers. It
Tag this Judgment! AI Brief & AskJ.K. Industries Ltd. Vs. Union of India (Uoi)
Rajasthan
Apr-21-2005
Customs
Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265
2005(103)ECC152; 2005(186)ELT3(Raj)
duties in terms of Entry 81 of the List I of schedule VII of the Constitution is the Customs Act, 1962. Section 12 of Customs Act provides that the duties of custom shall be levied at the rate prescribed under … administrative authority. It was a case where the Court held that where condition precedent for issuing notice under Section 34 of IT Act, 1922 (corresponding to Section 148 of IT Act, 1961) do not exist, a writ may
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ispat Industries Ltd. Vs. Commissioner of Customs, Mumbai
Supreme Court of India
Sep-29-2006
Customs
Customs Tariff Act, 1975; Customs Valuation Rules, 1988 - Rule 9 and 9(2); Customs Act, 1962 - Sections 2(23), 2(25), 2(27), 7(1), 8, 12, 14, 14(1), 14(1A), 15, 15(1), 18, 30(1), 31, 31(1), 31(2), 32, 33, 34, 35, 46, 46(1), 47, 47(1) and 50; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 4(1), 4(2), 4(3), 5, 5(1), 6, 6(1), 9, 9(2) and 9(4); Constitution of India
2006(202)ELT561(SC); JT2006(12)SC379; 2006(9)SCALE652
for the purpose of valuation of the goods for the purpose of assessment is Section 14 of the Customs Act, 1962. Section 14(1), has already been quoted above, and a perusal of the same shows that the value to be … other than a place approved under Clause (a) of Section 8 for the unloading or loading of such goods.Section 34 states as under:Imported goods shall not be unloaded from, and export goods shall not be loaded on, any
Tag this Judgment! AI Brief & AskShaw Wallace and Co. Ltd. Vs. Board of Trustees of the Port of Bombay ...
Mumbai
Dec-10-2002
Customs
Customs Act, 1962 - Sections 34 and 116
2003(3)BomCR851; 2003(156)ELT964(Bom); 2003(2)MhLj457
dated 9th September, 1985 issued by the Customs authorities seeking to levy penalty under Section 116 of the Customs Act, 1962, Ordinarily we would not have taken on ourself the onerous responsibility of adjudicating the show cause notice. However, … said container was short landed at the time of the discharge of the containers from the vessel. Under Section 34 of the Customs Act, imported goods could not be unloaded except under the supervision of Customs Officers. It
Tag this Judgment! AI Brief & AskAsstt. Collector of Customs (P), Kandla Vs. Wong Ah Boo
Gujarat
Dec-26-1994
Customs
Customs Act, 1962 - Sections 108, 135 and 135(1); Imports and Exports (Control) Act, 1947 - Sections 5(1); Indian Penal Code (IPC), 1860 - Sections 34 and 120(B)
1996(81)ELT453(Guj); (1995)1GLR518
No. 1145 of 1994 is also dismissed. Customs - enhancement of sentence - Sections 108 and 135 of Customs Act, 1962, Section 5 (1) of Import and Exports (Control) Act, 1947 and Sections 34 and 120 (B) of Indian Penal
Tag this Judgment! AI Brief & Askindustrial Cables (India) Ltd. and anr. Vs. Union of India (Uoi) and o ...
Punjab and Haryana
Mar-04-1986
Customs
Customs Act, 1962 - Sections 2(1), 2(33), 2(34), 17, 18, 19, 46, 47 and 50; Imports and Exports (Control) Act; Import (Control) Order, 1955
1986(9)ECC88; 1986(25)ELT33(P& H)
in this argument would be evident when reference is made to some of the relevant provisions of the Customs act, 1962 (hereinafter called the Act). Sub-section (1) of Section 2, of the Act defines 'adjudicating authority' to mean 'any
Tag this Judgment! AI Brief & AskApar Private Ltd. and Others Vs. Union of India and Others Overruled
Mumbai
Oct-17-1985
Customs
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
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, … 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 … additional, as against being partially exempt from such duty ?4. Whether the countervailing or additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was
Tag this Judgment! AI Brief & AskSipta Coated Steel Ltd. Vs. Union of India
Mumbai
Jul-23-1992
Customs
Customs Act, 1962 - Sections 2(34), 4, 5, 5(1), 15, 59, 59(1), 59A, 61, 61(1), 65, 67 and 157
1993(1)BomCR201; 1992(62)ELT485(Bom)
The petitioners had imported certain goods which arrived at the Port of Bombay. Under Section 15 of the Customs Act, 1962 the petitioners can present a Bill of Entry for Warehousing. Under Section 59(1) of the Customs Act, 1962
Tag this Judgment! AI Brief & AskSeth Durgaprasad Etc. Vs. H.R. Gomes
Supreme Court of India
Dec-09-1965
Media and CommunicationCustoms
Defence of India (Amendment) Rules, 1963 - Rules 126, 126 I, 126L, 126L(1) and 156(2); Gold Control Rules; Defence of India Ordinance, 1962; Customs Act, 1962 - Sections 2(34), 5(2), 105, 110 and 110(3); Bills of Sale Act; Sea Customs Act, 1878 - Sections 178A; Public Health Act, 1875 - Sections 116 and 117; Foreign Exchange Regulation Act
1983(13)ELT1501(SC)
(Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678 of 1965 : This appeal arises out of … 126L(2) of the Defence of India (Amendment) Rules 1963 - Rule 126L(2)(hereinafter called the 'Gold Control Rules') and Sections 105 and 110 of the Customs Act, 1962 (hereinafter called the 'Customs Act'). 2. Civil Appeal No. 678
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