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State of Haryana and ors. Vs. Dinesh Kumar

Court : Supreme Court of India

Subject : Civil

Acts : Customs Act, 1962 - Sections 107 and 108; Indian Penal Code (IPC) - Sections 34, 148, 149, 307, 323, 324 and 325; Code of Criminal Procedure (CrPC) - Sections 46, 46(1), 46(2), 438 and 439; Constitution of India - Article 22(2) and 136

Reported in : AIR2008SC1083; 2009(238)ELT545(SC); [2008(1)JCR196(SC)]; JT2008(1)SC390; 2008(1)SCALE268; (2008)3SCC222

case (supra). The said decision was, however, rendered in the context of Sections 107 and 108 of the Customs Act, 1962. Sections 107 and 108 of the Customs Act authorises a Customs Officer empowered in that behalf to … been effected. The said view, in our opinion, is incorrect as it goes against the very grain of Sections 46 and 439 of the Code. The interpretation of 'arrest' and 'custody' rendered by the Full Bench in Roshan

Sanjay Sanwarmal Agarwal Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46

Reported in : 2004(94)ECC504; 2004(169)ELT261(Bom)

16th August, 1995, he filed Bill of Entry for clearance of the goods under Section 46 of the Customs Act, 1962 ('Act' for short) bearing No. 1736 and produced import licence alongwith Bill of Entry for duty free … only if the Government forms opinion that said publication contains matter which is an offence under either of Sections 124-A, 153-A, 153-B, 292, 293, 295A of I.P.C., - It would be good till it was avoided in

Modest Shipping (Agency) Pvt. Ltd. Vs. Chief Commr. of Cus.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46 and 112

Reported in : 2004(167)ELT25(Bom)

prayer Clauses (a) and (b) of the petition with no order as to costs. Customs - penalty - Sections 46 and 112 of Customs Act, 1962 - rig was imported by a firm - it was allowed to … common order dated 31st August, 1994, the Customs Department imposed penalty under Section 112(a) and (b) of the Customs Act, 1962, levying penalty of Rs. 20 crores on M/s. Jindals in addition to payment of duty of Rs.

United Liner Agencies (India) Pvt. Ltd. Vs. Assistant Collector of Cus ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 46(2), 112 and 148; Bills of Lading Act

Reported in : 2003(1)ALLMR516; 2003(90)ECC95; 2003(156)ELT835(Bom); 2003(3)MhLj243

Customs Authorities are justified in levying penalty upon the local agents in India under Section 112(a) of the Customs Act, 1962 for the alleged breach of Bills of Lading Act, 1855 committed by the principal in a foreign … petition is whether the Customs Authorities are justified in levying penalty upon the local agents in India under Section 112(a) of the Customs Act, 1962 for the alleged breach of Bills of Lading Act, 1855 committed by … the importer is required to file the Bill of Entry under Section 46(2) of the Customs Act along with the B/L given by the carrier

Nepal Knitting and Weaving Mills Pvt. Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Import Trade Control Hand Book Rules, 1969; Indian Tarriff Act, 1934 - Sections 2A(2); Additional Duty Rules, 1969; Constitution of India - Articles 14, 19, 31, 232 and 253; Imports and Exports (Control) Act, 1947 - Sections 3; Customs Act, 1962 - Sections 2(33), 46, 47 and 124

Reported in : 9(1973)DLT168

relevant procedure for the clearance of imported goods is laid down in sections 46 and 47 of the Customs Act, 1962 The importer has to present a bill of entry for home consumption under section 46. Under section

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

to 40 percent plus 10 per cent SED.3. Duties of customs are levied under Section 12 of the Customs Act, 1962 (the 'Act') at the rates specified under the Customs Tariff Act, 1975 (the 'Tariff Act') or any … concerned officer the invoice, if any, relating to the imported goods (Section 46). If the concerned officer is satisfied that the goods entered for home … the former, cannot operate and they must therefore be read together. It is with reference to those two Sections that an assessment of duty is made under Section 17.11. Section 25 confers power on the Central Government

Chowgule and Co. Pvt. Ltd. Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 2(27), 12, 14, 15, 21, 25, 25(1), 25(2), 46, 48, 117 and 157(2)

Reported in : 1987(2)BomCR691; 1990(27)ECC203; 1988(38)ELT401(Bom)

the Customs Authorities as regards the need to file a Bill of Entry under section 46 of the Customs Act, 1962, and after some correspondence exchanged, the Assistant Collector of Customs directed the petitioners by his order dated … Court approved this view holding that the machinery section should be so construed as to effectuate the charging sections.26. In Municipal Corporation of Greater Bombay v. The B.R.S.T. Workers Union : [1973]3SCR285 , it has been observed

Plastika Industries Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 17, 36, 46, 50, 68 and 85

Reported in : 1993(42)ECC147; 1993LC168(Bombay); 1994(70)ELT221(Bom)

public notices, several importers, like the Petitioners, presented Bills of Entry for noting under Section 46 of the Customs Act and got noted those Bills for Warehousing and home consumption even on those declared working days. Under Section … date cannot differ whether a day is a normal working day or a declared normal working day. Cus. Act: Sections 14, 46. - - On the basis of the above three public notices, several importers, like the Petitioners,

Collector of Customs Vs. Ajanta Offset Packaging Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1991)(56)ELT771TriDel

goods were cleared for home consumption has to be decided only on the basis of statutory provisions in Sections 46 and 47 of the Customs Act, 1962 and not on any other considerations. It has also been contended … clearance of goods for home consumption.7. It is evident from this discussion that under the scheme of the Customs Act any imported goods have necessarily to fall in any of the three categories which have been referred to

Collector of Customs Vs. Ajantha Offset Packaging Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1991)(36)LC549Tri(Delhi)

clearance of goods for home consumption.7. It is evident from this discussion that under the scheme of the Customs Act, any imported goods have necessarily to fall in any of the three categories which have been referred to … their contract of 6.6.1983 was the only clearance of the goods for home consumption.6. It is seen that Section 46 provides for making an entry in the prescribed form by the importer in respect of any imported