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The Commissioner of Customs (import) Vs. Amrit Banaspati Co. Ltd.

Court : Mumbai

Subject : Customs

Acts : Customs Tariff (Determination of Orig of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000; Prevention of Food Adulteration Act, 1954 - Sections 2, 5, 6, 11, 18 and 41(2); Prevention of Food Adulteration Rules, 1954; Prevention of Food Adulteration Rules, 1955; Customs Tariff Act, 1975 - Sections 5(1); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5; Customs Act, 1962 - Sections 2, 2(33), 111, 112, 125 and 143; Sea Customs Act, 1878 - Sections 5, 16 and 18; Trade and Merchandise Marks Act; Drugs and Cosmetics Act, 1940 - Sections 41(1)

Reported in : 2008(1)ALLMR155; 2008(1)BomCR729; (2007)109BOMLR2328; 2007(123)ECC14; 2007(149)LC14(Bombay); 2007(218)ELT336(Bom)

products shall be subject to all the conditions laid down in the 1954 Act.10. Section 2(33) of the Customs Act, 1962 as well as Clauses (1) and (m) of Sections 2(ia) and Sections 5 & 6 of the 1954 … for short).12. By an adjudication order dated 29/6/2006, the Commissioner of Customs confiscated the above goods under Section 111(d) of the Customs Act with an option to redeem the same on payment of nominal fine of Rs.

Commissioner of Customs (Preventive), Mumbai. Vs. M/S M. Ambalal and C ...

Court : Supreme Court of India

Subject : Customs

Acts : provisions of The Customs Act, 1962 - Sections 111(d), 112, 130E(b), 11A to 11G, 14, 25(1)

Lakhs Fifty Thousand One Hundred & Twenty Five only) by way of duty under the provisions of The Customs Act, 1962 (hereinafter referred to as, "the Act") for release of the goods seized from the possession of the respondent.2) … is explained by a conjoint reading of Section 2(25), Section 11, Section 111 and Section 112. Reading these Sections together, it can be found that one of the primary purposes for prohibition of import referred to the

Assistant Collector of Central Excise Vs. Mohammed

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 11, 108, 111, 112, 123, 123(1), 135 and 135(1); Imports and Exports (Control) Act, 1947 - Sections 3(2); Evidence Act - Sections 21; Sea Customs Act - Sections 178A

Reported in : 1987(11)ECC26; 1987(30)ELT113(Ker)

Court, Tellicherry. That Court entertained the same as C.C. No. 79/74 for offence under Section 135 of the Customs Act, 1962. Since the accused was absconding it was included in the long pending cases. Subsequently the accused surrendered before … the Chief Judicial Magistrate's Court, Tellicherry. That Court entertained the same as C.C. No. 79/74 for offence under Section 135 of the Customs Act, 1962. Since the accused was absconding it was included in the long pending … knows or has reason to believe are liable to confiscation under Section 111, he shall be punishable, -i) in the case of an offence relating

Kantilal Somehand Shah and anr. Vs. Collector of Customs and Central E ...

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 21, 104, 110, 110(1), 110(2), 111, 112, 123, 124, 124(4), 128, 128(2), 130, 130(1), 130(2), 131, 137 and 139(2); ;Constitution of India - Article 226; ;Bombay Co-operative Societies Act - Section 54; ;Bombay Co-operative Societies Rules - Rule 37; ;Sea Customs Act, 1878 - Sections 180A and 188; ;Income Tax Act, 1922

Reported in : 1985(4)ECC41,1982(10)ELT902(Cal)

to oppose the extension as mentioned above and as such, there was contravention of Section 110(2) of the Customs Act, 1962 (hereinafter referred to as the said Act). Section 110 of the said Act, deals with seizure of goods, … to return of seized goods in view of illegality of confiscation--Constitution of India, Article 226--Customs Act (52 of 1962), Sections 104, 110(2), 111, 112, 123, 124, 128(2), 130(2), 131(1). -

Pooja Batra Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Customs Act, 1962 - Sections 2(39), 7, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111 and 113; Indian Penal Code (IPC) - Sections 199, 420, 468 and 471; Code of Criminal Procedure (CrPC) - Sections 482; Constitution of India - Articles 22(5) and 226; Importer Exporter Code

Reported in : AIR2009SC2256; 2009(57)BLJR1518; 2009CriLJ2797; 2009(166)LC149(SC); 2009(237)ELT17(SC); JT2009(5)SC194; 2009(1)OLR(SC)917; 2009(4)SCALE653; (2009)5SCC296; 2009(4)LC1965(SC

is not required in any other case. Appeal is allowed. Customs - Confiscation - Improperly imported goods - Sections 111 and 113 of the Customs Act, 1962 - Detention - Challenge thereto - Department alleged detenu of violating … do not tally.11. It is also relevant to refer the definition of 'smuggling' in Section 2(39) of the Customs Act, 1962 which reads as under:'smuggling', in relation to any goods, means any act or omission which will render such

M.A. Rangaswami and ors. Vs. AmIn Chand Payarelal Firm, Bombay

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(25), 2(33), 11, 11(1), 111, 112 and 125; Imports (Control) Order, 1955; Imports and Exports (Control) Act, 1947 - Sections 3, 3(1), 3(2), 3(3), 4A and 5; Indian Partnership Act; Sea Customs Act, 1878 - Sections 19, 167 and 167(8); Imports and Exports (Control) Amendment Ordinance, 1975; Imports and Exports (Control) (Amendment) Act, 1976

Reported in : AIR1979Bom130; (1978)80BOMLR250

calling upon the petitioners to explain why these goods should not be confiscated under section 111 of the Customs Act, 1962, read with section 3 (2) of the Imports and Exports (Control) Act, 1947, (as amended), and why action … minutes on the usual undertaking to be given by the Appellants' Advocate.39. Appeal allowed. Customs Act (LII of 1962), Sections 2(25), 2(33), 111(d) and 112 - Imports and Exports (Control) Act (XVIII of 1947), Sections 3(2), 4A and

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

Controller of Imports & Exports, the CentralGovernment suo moto took up the revision under Section 131(3) of the Customs Act, 1962. The said concern had also independently taken up the matter with the Central Government.(76) The contentions- of the … be used for edible purposes. A special bench of the Board of Excise and Customs was constituted under Sections 120 and 130 of theCustoms Act, 1963 to resolve this conflict. On behalf of the importers several public … said that the import was in contravention of the provision of Section 111(d) of theCustoms Act. In Hindustan Steel Ltd. v. State of Orissa, :

Boddu Ramaiah Vs. Government of India and ors.

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 111 and 112; Imports and Exports Control Act, 1947 - Sections 3

Reported in : 1988(15)ECC79; 1988(32)ELT355(AP)

imposed under Section 3 of the Imports and Exports (Control) Act, 1974 read with Section 11 of the Customs Act, 1962. It was also held that the said Atchutharama Gupta is liable to penalty under Section 105 of the … such ground--Confirmation of penalty in revision on such ground--Order in revision liable to be quashed--Customs Act (52 of 1962), Sections 11, 105, 111, 112, 135--Imports and Exports (Control) Act (18 of 1947), Section 3--Imports (Control) Order, 1955, Clause

Bharat Metal Industries Vs. Shri T.P. Singh, Secretary, Ministry of Fi ...

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 111, 125, 128 and 131; Import Control Order, 1955; Customs Rules - Rules 3(2) and 5

Reported in : 1981(8)ELT716(Del)

orders dated June 27, 1966, September 30, 1967 and January 27, 1969 passed by the Authorities under the Customs Act, 1962. 2. The facts lie in a narrow compass and are not in dispute. M/s. Bharat Metal Industries, petitioner … Assistant Collector of Customs at Madras requiring as to why all the goods should not be confiscated under Section 111(a) of the Customs Act, 1962. Section 111(d) of the Customs Act, 1962 provides that specified goods brought

V.C. Mohan Vs. the Commissioner of Customs (Air),

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(39), 46(4), 110, 110(2), 111, 112, 113, 123, 124, 125, 125(2), 127A, 127B, 127B(1), 127C, 127D, 127E, 127F, 127H and 127I; Customs Tariff Act, 1975; Narcotic Drugs and Psychotropic Substances Act, 1985; Income Tax Act - Sections 245AB, 245C and 245D; Customs (Settlement of Cases) Rules, 1999 - Rule 3

Reported in : 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473

of settlement commission dated 15.2.2001 on an application filed by the appellant herein under Section 127B of the Customs Act, 1962 for settlement of case. 2. The brief facts of the case are as follows:The appellant herein filed bill … of the appellant are allowed to settle the case before the Settlement Commission, then the other provisions - Sections 110 and 111 would virtually become meaningless. The order of the learned single Judge requires no re-consideration.8. We