Advanced Search Results

Durga Dass Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Customs Act, 1962 - Sections 111; Gold (Control) Act, 1968 - Sections 71; Constitution of India - Article 226

Reported in : 1990(46)ELT399(Raj)

gold coins weighing one tola each, bearing foreign mark (Pure tazabi gold Karachi) under Section 111 of the Customs Act, 1962 and Section 71 of the Gold (Control) Act, 1968 and further ordered confiscation of four patties of primary

Dalip Singh Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Criminal

Reported in : (1986)(26)ELT187TriDel

1.600 Kgs., 150 wrist watches and silver weighing 18.900 Kgs. under Section 111(d) and 113 respectively of the Customs Act, 1962 passed by the Collector of Customs and Central Excise, Chandigarh, under his order-in-original No. 8/Customs/83 dated 2.7.83 and … 8/86-NRB dated 9.1.1986, this Tribunal also upheld the order of confiscation of primary gold weighing 1.600 Kgs. under Section 71 of the Gold (Control) Act, 1968 and penalty of Rs. 1 lakh imposed on the applicant under Section

Baidyanath Basak and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Acts : Constitution of India - Articles 19, 20, 20(1), 20(2), 20(3), 21, 22 and 22(1); ;Indian Penal Code (IPC) - Sections 193, 228, 323, 330, 426 and 448; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 161, 161(1), 161(2), 175, 218, 219, 219(1), 220, 221 and 223; ;Customs Ordinance - Section 116; ;Gold (Control) Act, 1968 - Sections 8, 8(1), 34, 35, 71, 71(1), 71(2) 74, 123(1) and 123(2); ;Customs Act, 1962 - Sections 108, 111, 112, 119, 121, 123, 124, 127, 135, 136, 136(1), 136(2) and 145(2); ;Sea Customs Act, 1878 - Sections 167(1), 167(3), 167(8), 167(81), 171A, 178A, 182 and 186; ;Forgien Exchange Regulation Act - Section 23; ;Evidence Act - Sections 2, 21, 24 and 132; ;General Clauses Act - Sections 3(38), 26; ;Gold (Control) Rules; ;Gold (Control) Orders

Reported in : 1986(9)ECC109,1988(17)LC781(Calcutta),1987(30)ELT198(Cal)

to as the said Act) read with Section 8(1) of the same and under Section 135 of the Customs Act, 1962 (herein-after referred to as the said 1962 Act). Under Section 35 of the said Act, it has been … and thereby he was asked to show cause why the gold as seized should not be confiscated under Section 71(1) and 71(2) of the said Act. Section 71 deals with confiscation of gold and the sub-seictions as mentioned

Panna Lal Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Customs

Acts : Constitution of India - Article 226; Gold (Control) Act, 1968 - Sections 8, 8(1), 11, 16(5), 55, 55(3), 66, 71, 72, 73, 74, 79 and 82(3); Customs Act, 1962 - Sections 110

Reported in : 1986(23)ELT103(Raj); 1982()WLN28

the gold under Section 66 of the Gold (Control) Act and the silver under Section 110 of the Customs Act, 1962 on a reasonable belief that the gold in question was being carried, possessed/controlled by the petitioner Pannalal in … days of the receipt of the memorandum as to why the seized gold should not be confiscated under Section 71 of the Gold (Control) Act and why further penal action should not be taken against him under Section

Asstt. Collector of C. Ex. Vs. M. Ganesan

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34) and 108; Gold (Control) Act, 1968 - Sections 71, 85, 85(1), 111 and 135; Evidence Act - Sections 25 and 26

Reported in : 2002(81)ECC247; 2003(153)ELT507(Mad)

Matched in: Advocate T.P. Sekar, Spl. P.P. (Customs) M. Balasubramanian, ;G. Alagar and ;R. Loganathan, Advs.

Lava Mishra Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; ;Customs Act, 1962 - Sections 3, 74, 104, 108 and 129A - Schedule - Article 108; ;Gold Control Act, 1968 - Section 71; ;Constitution of India - Article 226

Reported in : 1989(22)ECC94,1989(40)ELT301(Cal)

imposed under the Customs Act, 1962. The said order also directs confiscation of the said gold biscuits under Section 71 of the Gold (Control) Act, 1968 and personal penalties under Section 74 of the Customs Act. It has … three persons i.e. Jagadish Prasad Agarwala, Niranjan Sharma and Sarbeswar Tewari, were arrested under Section 104 of the Customs Act, 1962 on 3.9.1986 and they were produced before the Chief Metropolitan Magistrate on 4th September, 1986. The said Customs

Kunhi Mohammad Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3(1) and 8; Customs Act, 1962 - Sections 2(39), 108, 127B and 137 ; Finance (No. 2) Act, 2004 - Sections 71

Reported in : 2006CriLJ4352; 2006(3)KLT795

of Customs, Bangalore for compounding the offence under Section 137 of the Customs Act, 1962 as amended by Section 71 of the Finance (No. 2) Act 2004. It is specifically stated in Ext.P11 application for compounding by the … the two lorries collectively valued at Rs. 7,00,000/- under a mahazar dated 30-11-2004 under the provisions of the Customs Act, 1962.6. The detenu Kunjhippa appeared before the Superintendent of Customs and his voluntary statement under Section 108 of the

Col. Sawai Bhawani Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct TaxationMiscellaneous

Acts : Gold (Control) Act, 1968 - Sections 8, 8(1), 8(2), 8(3), 16, 16(2), 16(12), 58(2), 71, 73, 74, 78, 79, 85, 86, 99, 111, 112 and 333; ;Income Tax Act 1961 - Section 132; ;Antiquities and Treasures Act, 1972; ;Income Tax Act, 1922 - Sections 2(2) and 24B; ;Customs Act, 1962; ;Sea Customs Act 1878 - Section 167(8); ;Forest Act, 1927 - Section 59A(2) and 59G; ;Defence of India Rules

Union of India v. Mustafa & Najibai Trading Co. the Supreme Court was interpreting the provisions of the Customs Act 1962. In para 33 of the judgment a reference was made to the earlier decision in Collector of Customs … seized from the different palaces belonging to the parties and mentioned in the two show cause notices under Section 71 GCA. It was directed that the seized gold would however be released and handed over to the owner

Gopaldas Udhavdas Ahuja and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Gold (Control) Act, 1968 - Sections 2, 3, 4, 5(2), 8(1), 8(6), 15A(5), 16(1), 16(5), 55(3), 58, 59, 64, 66, 71(1), 74, 85(1), 98B, 98B(1), 98B(2), 105 and 178(1); Income Tax Act 1961 - Sections 119, 132, 132(5) and 132A; Defence of India Rules, 1962 - Rules 126A to 126Z; Voluntary Disclosure of Income and Wealth Ordinance, 1975; Defence of India Act, 1962 - Sections 3; Defence of India (Amendment) Rules, 1963; Defence of India (Amendment) Rules, 1966; Gold (Control) Ordinance, 1968; Customs Act, 1962 - Sections 110, 110(1), 138A and 151; Opium Act - Sections 9 and 10; Voluntary Disclosure of Income and Wealth Act, 1976

Reported in : AIR2004SC3830; (2004)190CTR(SC)1; 2004(176)ELT3(SC); [2004]268ITR273(SC); JT2004(5)SC300; 2004(6)SCALE141; (2004)7SCC33

by a preponderance of probability.'18. Section 98B of the 1968 Act was similar to Section 138A of the Customs Act, 1962. It made a drastic change in the concept of mens rea as a necessary ingredient of an offence. … of the Adjudicating Authorities confiscating the primary gold, weighing 37,398.300 gms. and valued at Rs. 18.70 lacs, under Section 71 (1) of the Gold (Control) Act, 1968 (hereinafter referred to for the sake of brevity as 'the 1968

Nandiram Harikishandas Mukhi Vs. Union of India and Others

Court : Mumbai

Subject : Criminal

Acts : Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1973 - Sections 313 and 423

Reported in : 1985(2)BomCR419; 1987(11)ECC207

seeks to challenge the orders passed by the authorities below in the adjudication proceedings taken up under the Customs Act, 1962 and the Gold (Control) Act, 1968. The impugned orders are annexed to this petition at Exhs. C, D, … 74 of the G.C. Act and ordered confiscation of 26 foreign marked gold coins weighing 525.000 gms. under section 71 of the G.C. Act. The Deputy Collector however released one gold chain with pendant and free round gold