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Madhu Garg Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 8(3); Customs Act, 1962 - Sections 50(1), 108 and 113; Foreign Trade (Regulation) Rules, 1993 - Rules 11 and 14

Reported in : 2004CriLJ4639; 2004(96)ECC265; 2004(177)ELT8(SC); 2004(8)SCALE86; (2004)7SCC625

in value has, therefore, rendered the exported goods liable to confiscation under Section 113(d) and 113(i) of the Customs Act, 1962 read with Section 50(1) of the Customs Act, 1962 as well as Rules 11 and 14 of the

Pascoal Dias Vs. Assistant Collector of Customs (P)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 101, 102, 108 and 123; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 50

Reported in : 2003(157)ELT132(Bom)

prosecution, and (2) Section 102 of the Customs Act, 1962, is a provision which is pari materia with Section 50 of the N.D.P.S. Act. The compliance of Section 102, therefore, is mandatory and in the absence of any … convicted by the Chief Judicial Magistrate, South Goa, Margao, for an offence punishable under Section 135 of the Customs Act, 1962 read with Section 5 of Imports and Exports (Control) Act, 1947, in Customs Case No. 4/1987/A and sentenced

Ms. Sophia Gulam Mohammed Bham Vs. the State of Maharashtra and Others

Court : Mumbai

Subject : CustomsCriminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 5-A; Constitution of India - Article 22(5) and 226; Customs Act, 1962 - Sections 108

Reported in : 1999(5)BomCR446; 1999CriLJ2140

they were to be smuggled out of India and hence liable for confiscation under the provisions of the Customs Act, 1962. The dark blue suitcase, the rectangular packet which contained the polyethylene bag with diamonds, the lock and key … Mr. G.S. Sandhu -, Secretary to the Government of Maharashtra, Home Department (Preventive Detention), Mantralaya, Mumbai-400 032, under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974) seeks … 16 lacs to Mr. Pramod for which he would be paid Rs. 500/-. He further stated that during June he was handed over 2 lacs

Rajeev Verma Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 2(39), 50(2), 77, 82, 84 and 113; Exim Policy, Foreign Trade Development and Regulation Act, 1992; Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Code of Criminal Procedure (CrPC) - Sections 80 and 81; Foreign Trade (Regulations) Rules, 1993; Constitution of India - Articles 14, 21, 32 and 226

Reported in : 2007CriLJ1232; 2007(94)DRJ34; 2007(218)ELT200(Del)

goods which have already left India, would not be export goods within the ambit of Section 113 of Customs Act, 1962. However, in view of the subsequent Full Bench decision of the Calcutta High Court in Eurasian Equipments and … Commissioner of Central Excise (Adjudication) vide order dated 31.5.2006, has imposed a penalty to the tune of Rs. 50 lacs and proceedings under Section 80/81 of Cr.PC were initiated for the petitioner being declared a Proclaimed Offender.2.

Prakash Cotton Mills Pvt. Ltd. Vs. B.N. Rangwani

Court : Mumbai

Subject : Customs

Reported in : (1971)73BOMLR200

Sea Customs Act, 1878, should be read as reference to Sections 105(1) and 110(1) and (3) of the Customs Act, 1962. Section 8(1) of the General Clauses Act reads as follows :8. (1) Where this Act, or any Central Act … JJ. of this Court in the case of A. J. Butler v. Mohanlal & Co. (1957) 60 Bom. L.R. 194. In the judgment of Miabhoy J. it is observed as follows (p. 202):.In this connection it, is

WavIn India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act,1962 - Sections 12, 14, 25 and 46; Central Excise Rules, 1944 - Rules 8 And 192; Central Excise Act, 1944 - Sections 8 And 8(1); Customs Tariff Act, 1975

Reported in : 1994(73)ELT782(Mad)

According to him, however, in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962, read with the relevant rules, the Central Government has exempted the duty on P.V.C. Resins, in these words … Section 46, or a shipping bill or bill of export, as the case may be, is presented under Section 50; (1A) Subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of

JaIn Shudh Vanaspati Limited Vs. S.R. Patankar, Asstt. Collector of Cu ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(18), 2(19), 2(25), 2(33), 2(39), 8, 12, 33, 41, 42, 50, 51, 111 and 113; Customs Act, 1962 - Sections 2(18) and 12

Reported in : 1988(15)ECC180

exhaustively considered the question as to when can the event of importation occurs under the provisions of the Customs Act, 1962. The decision is reported in : 1985(22)ELT644(Bom) Apar Private Ltd. and Others v. Union of India and Others. … permit the conveyance to depart until written order to that effect has been given by the proper officer. Section 50 requires the exporter of goods to make entry thereof by presenting to the proper officer a shipping bill

Ranjit Export Private Ltd. Vs. Collector of Customs, Madras

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(18), 17, 46, 50, 50(1), 50(2), 51, 85, 110, 113, 135(1) and 35(2); ;Indian Penal Code (IPC), 1860 - Sections 511; Exporot Control Order, 1977 - Sections 3(4)

Reported in : 1985(5)ECC150; 1985(5)LC1618(Madras); 1985(21)ELT353(Mad)

bales of fabrics in respect of which orders of detention have been passed under section 110 of the Customs Act, 1962 hereinafter referred to as the Act. Let us take the facts as delineated in the counter affidavit filed … importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50, the imported goods or the export goods as the case may be, or such part thereof as may

Commnr. of Customs Excise, New Delhi Vs. Ms. Living Media(India) Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Section 14, 46, 50(2); Customs Valuation Rules, 1988 - Rule 2(2), 9(1)(c); Customs Valuation (Determination of Value of Imported Goods) Rules, 2007- Rule 2(f), 3, 4, 5, 8, 9, 10A

to appreciate the contentions of the parties, we propose to extract the provisions of Section 14 of the Customs Act, 1962 which deals with valuation of goods for the purpose of assessment. The said section reads as follows:- 14. … presented under section 46, or a shipping bill of export, as the case may be, is presented under section 50. (2) Notwithstanding anything contained in sub- section (1), if the Board is satisfied that it is necessary or

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)

45 of the Customs Act, 1962, there are restrictions regarding custody and removal of imported goods and under Section 50 there is a provision for making an entry regarding the export of goods before the proper officer and … 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