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India Steamship Co. Ltd. Vs. Union of India

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 45 and 116

Reported in : 1987(11)ECC59; 1987(12)LC833(Delhi); 1989(42)ELT543(Del)

other carriers. 8. In order decide the liability of the carriers, it would be useful to refer to Section 45 of the Customs Act, 1962 which was introduced in the Act by way of amendment to Section 85 … dated 8-8-1966, the Assistant Collector of Customs imposed a penalty of Rs. 92,307.26 under Section 116 of the Customs Act, 1962 for short landing of the goods covered by the items mentioned above. 3. Dissatisfied with the aforesaid order,

Shanti Swarup Vs. Collector of Customs

Court : Chennai

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Act, 1962 - Sections 45, 50, 135 and 135(1)

Reported in : 1989(39)ELT29(Mad)

description and in sub-section (2) of Section 11 the description of the goods had been given. Likewise under Section 45 of the Customs Act, 1962, there are restrictions regarding custody and removal of imported goods and under Section … 468, I.P.C. and Section 5(a) of the Imports and Exports (Control) Act, 1947 and Section 135(1)(a)(ii) of the Customs Act, 1962. The petitioner filed a petition before the said Court praying that the prosecution in a private complaint should

India Steamship Co. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 45, 85 and 116; Constitution of India - Article 226

Reported in : 1986(26)ELT19(Del)

carriers. 9. In order to decide the liability of the carriers, it would be useful to refer to section 45 of the Customs Act, 1962 which was introduced in the Act by way of amendment to Section 85 … dated 8-8-1966, the Assistant Collector of Customs imposed a penalty of Rs. 92,307.26 under Section 116 of the Customs Act 1962 for short landing of the goods covered by the items mentioned above. 3. Dissatisfied with the aforesaid order,

Trishul Impex Vs. Union of India

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 45

Reported in : 1991(32)ECC342; 1992(58)ELT182(Del); ILR1991Delhi443

No. 21/81 (Custom) dated August 7, 1981, Southern Railways are the approved custodian under Section 45 of the Customs Act, 1962. Reliance was placed in that case on an earlier decision in Equipment Sales Corporation v. Assistant Collector of

Xl Telecom Limited Vs. Collector of Customs, Hyderabad Collectorate, H ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(10, 11, 12 and 13), 7, 45 and 45(1 and 2); Constitution of India - Article 14

Reported in : 2001(132)ELT568(AP)

that arises for decision in this writ petition is whether a custodian appointed under Section 45 of the Customs Act, 1962 (for short 'the Act') is entitled to claim demurrage charges only in respect of the period during which

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … of section 32, other than goods inadvertently unloaded but included in the record kept under sub-section (2) of section 45; (h) any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of

The Collector of Customs Vs. Mehta Paint Works and anr.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 17(3), 17(4), 45(1), 51, 56 and 144; Drugs Act; Madras Port Trust Act, 1905 - Sections 42, 43 and 43-A

Reported in : AIR1977Mad61; (1977)1MLJ15

the first respondent to obtain the clearance of the goods at a concessional rate.3. Section 45(1) of the Customs Act, 1962 provides that all imported goods unloaded in a customs area shall remain in the custody of such person

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, … or has loaded any export goods is prohibited by Section 42 from leaving the customs station without authority. Section 45 enjoys that all imported goods unloaded in customs area shall remain in the custody of such person as

Swahom Shipping Services Pvt. Ltd. Vs. Commissioner of Cus.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 45(2), 48 and 150; ;Customs Rules; ;Customs Regulations; ;Major Port Trusts Act, 1963 - Sections 59, 59(2), 61, 61(2), 61(3), 61(4), 62, 62(1), 62(3) and 63; ;Major Port Trusts Rules; ;Major Port Trusts Regulation; ;Arms Act, 1959; ;Uncleared Goods (Bill of Entry) Regulations, 1972

Reported in : 2005(190)ELT436(Cal)

said goods at the port the respondent No. 5 did not clear the same under the provisions of Customs Act, 1962, nor anybody came forward to claim the ownership of said goods. As a result, the containers could not … the imported material from the said containers to take delivery of the said containers. Under the provisions of Sections 48 and 150 of Customs Act, 1962, the detail procedure has been laid down for dealing with the … for such destuffing upon getting clearance from the Customs as under Section 45(2) of the Customs Act, the Port Trust as the custodian of the

Ashok Dhawan Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Transfer of Residence Rules, 1978 - Rule 4; International Airport Authority of India (Storage and Processing) Regulations, 1980 - Regulations 2(6), 2(8) and 6; Constitution of India - Article 226

Reported in : 39(1989)DLT360; 1990(26)ECC161; 1990(47)ELT218(Del)

counsel for respondent No. 6, however, contended that on a true construction of the various provisions of the Customs Act, 1962 the International Airports Authority Act, 1971. The International Airports Authority of India (Storage & Processing) Regulations, 1980 (hereinafter … Customs Department and I.A.A.I. jointly and severally responsible for loss and liable to compensate petitioner--Customs Act (52 of 1962) Section 45--Transfer of Residence Rules, 1978, Rule 4.Detention charges - Petitioner importing personal computer--Petitioner a qualified architect--Personal computer part