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Tarsem Kumar Vs. Collector of Central Excise, Chandigarh

Court : Punjab and Haryana

Subject : Customs

Acts : Customs Act, 1962 - Sections 110(2), 115 and 124; Gold Control Act, 1968 - Sections 79; Companies Act, 1956 - Sections 17, 18, 18(1), 18(3), 18(4), 19 and 19(2); Uttar Pradesh Industrial Disputes Act - Sections 6(1)

Reported in : AIR1972P& H444

value of the car was stated as Rs. 20,700. Two cases were registered against the petitioner-one under the Customs Act, 1962 and the other under the Gold Control Act, 1968. The seizure of the goods mentioned above including the … from the date of the seizure of the goods. A similar order was passed extending the time under Section 79 of the gold Control Act, 1968, by the Collector, Customs and Central Excise, Chandigarh on February 19, 1971.

Shri Anirudh Singh Katoch Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Civil

Acts : Baggage Rules, 1998 - Rules 3 and 8; Arms Act, 1959 - Sections 3, 10 and 21(1); Arms (Amendment) Act, 1983; Customs Act, 1962 - Sections 79; Foreign Trade (Development and Regulation) Act, 1992 - Sections 3 and 5; Imports and Exports (Control) Act, 1947 - Sections 3 and 4; Imports (Control) Order, 1955; Baggage Rules, 1994

Reported in : 2003VAD(Delhi)337; 105(2003)DLT887; 2003(89)ECC834

Arms Act, 1959, Rules made there under and the Baggage Rules, 1998 framed under Section 79 of the Customs Act, 1962 regulating the import of firearms are not exhaustive but are supplemental to other applicable laws. It is stated

Ambalal Morarji Soni Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Gold (Control) Act, 1968 - Sections 79; Customs Act, 1962 - Sections 110(2), 124 and 153

Reported in : AIR1972Guj126; (1972)0GLR117

notices, both dated November 3, 1969. One of the show-cause notices was issued under the provisions of the Customs Act, 1962; and the other was issued under the provisions of the Gold Control Act. The notice under the Customs … power to initiate or continue or continue any proceedings either under Section 110 of the Customs Act or Section 79 of the Gold Control Act; and he contends that under the provisions of the Customs Act as well

Jeevaraj and Another Vs. Collector of Customs and Central Excise and O ...

Court : Karnataka

Subject : Company

Acts : Gold Control Act, 1968 - Sections 79; Customs Act, 1962 - Sections 110 and 124

Reported in : [1994]80CompCas478(Kar); 1993(41)ECC348; 1993LC601(Karnataka); 1993(64)ELT374(Kar); 1993(1)KarLJ167

(at page 169) : '(1) Whether having regard to the provisions of sections 110 and 124 of the Customs Act, 1962, failure to comply with the provisions of section 110(2) of the Act would act as bar to the … of a show-cause notice under section 124 of the Act (2) Whether having regard to the provisions of section 79 of the Gold (Control) Act, 1968, the failure to issue a valid notice under section 79 of the

Jeevaraj and anr. Vs. Collector of Customs and Central Excise and ors.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 -Section 110(2), 124 ; Gold (Control) Act, 1968- Section 79

Reported in : 1993(46)LC508(Karnataka)

was contended before the learned single Judge that in view of the provisions of Section 110(2) of the Customs Act, 1962, if the show cause notice contemplated by Section 124 was not given to the appellants within the period … six months from the date of seizure as contemplated by Section 110(2) of the Act as well as Section 79 of the Gold (Control) Act, 1968. Upon a reading of the provisions of the Act, Their Lordships observed

Ex. Wing Commander V. Mehta Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Service

Acts : Customs Act, 1962 - Sections 124; Custom Rules; Gold (Control) Act, 1968 - Sections 79; Air Force Act, 1950 - Sections 19; Air Force Regulations, 1961; Air Force Rules, 1969 - Rules 16, 16(2), 16(3), 16(5) and 17; Constitution of India - Article 226

Reported in : 153(2008)DLT210

were seized. The goods were absolutely confiscated after issuing a show cause notice under Section 124 of the Customs Act, 1962 as well as Section 79 of Gold (Control) Act, 1968 by the Collector of Customs (Gujarat) on 21.8.1989.

Union of India and ors. Vs. Khalil Kacherim

Court : Delhi

Subject : Customs

Acts : Sea Customs Act, 1878 - Sections 79 and 80

Reported in : 1970CriLJ417; 1983(13)ELT941(Del); ILR1968Delhi505

which were detained for re-export on 14/8/1967 vide D. R. No. 1372/88 are liable for confiscation under the Customs Act, 1962 (No. 52 of 1962), the diamonds are accordingly seized under section 110 of the same Act.' A demand … Act and the rules framed there under a distinction has been made between 'baggage' and 'bona fide baggage'. Section 79 talks of bona fide baggage which is exempt from customs duty and in respect of bona fide baggage

Karsandas Popatlal Dhinoja and ors. Vs. Union of India and anr.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 110, 110(1), 110(2) and 124; Central Excise Act; Gold Control Act - Sections 79

Reported in : 1981(8)ELT268(Guj)

be no order regarding costs. Customs - seizure - Sections 110, 110 (1), 110 (2) and 124 of Customs Act, 1962, Central Excise Act and Sections 71 and 79 of Gold Control Act, 1968 - gold seized from petitioners … extended the period for issuing the show cause notice in exercise of powers under the second proviso to section 79 which reads as under :- '79. No order of adjudication of confiscation or penalty shall be made unless

VipIn Kumar JaIn Vs. the Collector of Central Excise

Court : Karnataka

Subject : Criminal

Reported in : 1975CriLJ747

1973ECR1(SC) . In that case the scope of the proviso to subsection (2) of Section 110 of the Customs Act, 1962 was considered. The said proviso also authorised the Collector of Customs to extend the period for issuing show … Articles 226 and 227, and that is, whether the Collector of Central Excise, under the proviso to Section 79(ii) of the Gold (Control) Act, 1968 is required to give notice to the concerned person before he extends

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 … imposed have to be viewed. Section 78 provides for a statutory adjudication by the Gold Control Officer and Section 79 talks of 'giving an opportunity to the owner of the gold etc.' Section 79 of the GCA reads