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Sh. Prit Pal Singh Uppal, S/O Sh. Sant Singh Vs. Union of India (Uoi), ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 77, 108, 113 and 129DD; Foreign Exchange Management Act, 1999 - Sections 6(3); Foreign Exchange Management Export and Merit Regulations, 2006 - Regulation 5

Reported in : 120(2005)DLT70; 2005(82)DRJ599

2003. Additional Commissioner of Customs confiscated the entire foreign currency under Section 113(d), 113(e) and 113(h) of the Customs Act, 1962 (hereinafter referred to as 'the Act') and also imposed a penalty of Rs.5 lakhs on each of the … be given to one Sh. Chattar Singh was recorded. The petitioners had failed to make a declaration under Section 77 of the Act as legal possession and attempt to export the foreign currency was in complete violation to

Tanuja Arora Vs. Lt. Governor and ors.

Court : Delhi

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Customs Act, 1962 - Sections 77, 102, 108 and 110

Reported in : 95(2002)DLT733; 2001(59)DRJ433; 2002(80)ECC438

mobile phones, etc. This time again detenu replied in the negative. Thereupon, a notice u/s. 102 of the Customs Act, 1962 was served asking him whether he would like to get his baggage searched in the presence of Magistrate … be smuggled into India by passing through the green channel without declaring the same to the Customs under Section 77 of the Customs Act. As per the allegations the detenu had not declared that he was carrying dutiable

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 … the Act or the provisions of this Act or in case of baggage with the declaration made under Section 77, shall be liable for confiscation. 'Entry' in relation to goods is defined under Sub-clause (16) of Section 2

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Constitution of India - Article 77

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

Customs) (C.B.E.C. for short). By this letter the C.B.E.C. had instructed the officers of the customs under the Customs Act, 1962 (for short 'the Act') not to follow the instructions issued by the Directorate General of Foreign Trade by … India (Allocation of Business) Rules, 1961, issued under clause (3) of Article 77 of the Constitution, all matters relating to the Customs Act and notifications … submitted the circular issued by the Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of Fianance, Department of' Revenue, under which

Balbir Singh Sethi Vs. Union of India (Uoi) and anr.

Court : Allahabad

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 2, 3 and 3(1); Customs Act, 1962- Sections 2(39), 3(1), 46(4), 77, 111, 113 and 124; Constitution of India - Articles 21 and 226; Foreign Trade (Regulation) Rules 1993 - Rule 11

Reported in : 2002CriLJ1569

7-7-97 as amended by the subsequent notification dated 10-10-2000 as per third proviso to Section 3(1) of the Customs Act, 1962. The show cause notice has been issued under Section 124 of the Customs Act, 1962 read with proviso … particulars with entry made under the Act or in the case of baggage with the declaration made under Section 77 in respect thereof 'shall be liable to confiscation'. Section 111(m) read with Section 46(4) of the Customs Act.

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

Court : Mumbai

Subject : Customs

Reported in : 1988(14)LC101(Bombay)

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. & Ors. v. Union of India & Ors). … for Karachi Port and thereby crossed the Indian territorial waters, the goods were exported within the meaning of Section 2(18) of the Customs Act. On the strength of this finding, the petition was dismissed and that judgment … of duty. The learned single Judge relying upon the decision reported in 77 Bom L.R. 380 (M.S. Shawhney v. Sylvania and Laxman Ltd.) and 1981

Shabbir Ahmed Rafique Ahmed Vs. the State of Maharashtra and ors.

Court : Mumbai

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 3(2), 8 and 11; Customs Act, 1962 - Sections 77 and 108; Foreign Exchange Management Act, 1999; General Clauses Act - Sections 21; Customs Regulations; Constitution of India - Article 22, 22(4) and 22(5)

Reported in : 2006BomCR(Cri)728

Department states that the detenu had demanded copies of three documents viz. (a) Export Declaration Form prescribed under Section 77 of the Customs Act, 1962; (b) Export Declaration Form prescribed under FEMA; and (c) copy of the relevant … were attempted to be smuggled out of India and hence liable for confiscation under the provisions of the Customs Act, 1962 read with Foreign Exchange Management Act, 1999. His statement was recorded under Section 108 of the Customs Act

K.R. Ahmed Shah Vs. Additional Collector of Customs, Madras and ors.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 77, 80, 111, 112, 122, 128 and 135

Reported in : 1981(8)ELT153(Mad)

request for re-export of the declared jewellery and diamonds as required under Secs 77 and 80 of the Customs Act, 1962 (hereinafter referred to as the Act). He followed up his oral request for re-export of the declared items … was justified in law. However, having regard to the fact that the petitioner had made a declaration under Section 77 of the Act and the further fact that the goods had not gone into home consumption but were

Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(3), 2(16), 77, 82, 84, 111, 112 and 130; Foreign Trade (Development and Regulation) Act, 1992 - Sections 7, 11 and 11(1); Foreign Trade (Regulations) Rules, 1993 - Rule 1; Imports (Control) Order and the Imports and Exports (Control) Act, 1947; Code of Civil Procedure (CPC) , 1908 - Sections 100

Reported in : 2005(5)BomCR325

Britto N.A., J.1. In these appeals filed under Section 130 of the Customs Act, 1962, (Act, for short), against a common order dated 13-8-2004, of the Customs, Excise and Service Tax, Appellate Tribunal, … particular with the entry made under this Act or in the case of baggage with declaration made under Section 77 in respect thereof.'15. As rightly held by the CESTAT, the word Entry has been defined in Sub-section (16)

Trilochan Singh Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 11D, 77, 80, 110, 111 and 111(1)

Reported in : 1981(8)ELT667(Del)

petitioner is notified that the goods seized are liable to confiscation under Section 111(d) and 111(1) of the Customs Act, 1962 (for short the Act) for importing the said goods without the cover of the necessary import license or … to exclude any article from the purview of Sections 110 and 111 if a declaration is made under Section 77 and the article is entrusted to the proper officer. If the article is so entrusted, there are no