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Ambalal Morarji Soni Vs. Union of India and ors.
Gujarat
Jul-20-1971
Customs
Gold (Control) Act, 1968 - Sections 79; Customs Act, 1962 - Sections 110(2), 124 and 153
AIR1972Guj126; (1972)0GLR117
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 … 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 … consider is as to the meaning of the words: 'notice has been given' as occurring in the relevant sections of the two Acts. Under Section 110 of the Customs Act, 1962, if the proper officer has reason
Tag this Judgment! AI Brief & AskKarsandas Popatlal Dhinoja and ors. Vs. Union of India and anr.
Gujarat
Sep-26-1980
Customs
Customs Act, 1962 - Sections 110, 110(1), 110(2) and 124; Central Excise Act; Gold Control Act - Sections 79
1981(8)ELT268(Guj)
which came up before the Supreme Court was one relating to the interpretation of section 110(2) of the Customs Act of 1962. The said provision in so far as material is in the following terms : '110(2). Where … fails and is rejected. Rule is discharged. There will 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 … cause notice in exercise of powers under the second proviso to section 79 which reads as under :- '79. No order of adjudication of confiscation
Tag this Judgment! AI Brief & AskJeevaraj and Another Vs. Collector of Customs and Central Excise and O ...
Karnataka
Dec-17-1992
Company
Gold Control Act, 1968 - Sections 79; Customs Act, 1962 - Sections 110 and 124
[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 … 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
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Union of India and ors. Vs. Khalil Kacherim
Delhi
Oct-14-1968
Customs
Sea Customs Act, 1878 - Sections 79 and 80
1970CriLJ417; 1983(13)ELT941(Del); ILR1968Delhi505
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 … 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 … 1962 after the respondent had made the declaration contemplated by section 77 of the said Act. These two sections appear in Chapter Xi of this Act which contains special provisions regarding baggage, goods imported or exported by
Tag this Judgment! AI Brief & AskTarsem Kumar Vs. Collector of Central Excise, Chandigarh
Punjab and Haryana
Apr-24-1972
Customs
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)
AIR1972P& H444
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 … 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 … a judgment/order passed by a Single Judge in an appeal arising out of a proceeding under a Special Act. Sections 100-A [As inserted by Act 22 of 2002] & 104:[Dr. B.S. Chauhan, CJ, L. Mohapatra & A.S. Naidu,
Tag this Judgment! AI Brief & AskShaik Jamal Basha Vs. Government of India, New Delhi and ors.
Andhra Pradesh
Jul-04-1996
Customs
Customs Act - Sections 79(2), 111 and 125
1996(2)ALD(Cri)453; 1996(3)ALT699; 1997(91)ELT277(AP)
Writ Petition is allowed in part. We however make no order as to costs. Customs - confiscation - Sections 79 (2), 111 and 125 of Customs Act - petitioner being foreigner failed to declare gold bits concealed in … petitioner is entitled to a different relief. The order of confiscation is made under Section 111 of the Customs Act, 1962 on account of concealment Section 125 requires that whenever confiscation of any goods is authorised by the
Tag this Judgment! AI Brief & AskShri Anirudh Singh Katoch Vs. Union of India (Uoi) and ors.
Delhi
Aug-01-2003
Civil
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
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 … (EXIM Policy) as laid down by the Director General of Foreign Trade (DGFT), Ministry of Commerce. Moreover under Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992, the Central Government can make provisions
Tag this Judgment! AI Brief & AskApar Private Ltd. and Others Vs. Union of India and Others Overruled
Mumbai
Oct-17-1985
Customs
Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975
1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)
Madhava Reddy, C.J.1. Four questions arising under the Customs Act, 1962 (52 of 1962) are referred to the Full Bench and they are :-1. Under the Customs Act, … 110(1) of the Act which deal with confiscation of improperly imported goods was attracted, the court held that Sections 79 and 80 were not confined merely to bona fide baggage within the meaning of Section 79 of the
Tag this Judgment! AI Brief & AskJeevaraj and anr. Vs. Collector of Customs and Central Excise and ors.
Karnataka
Jul-26-1990
Customs
Customs Act, 1962 -Section 110(2), 124 ; Gold (Control) Act, 1968- Section 79
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 … the question formulated below for the option of the Full Bench:(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 … 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
Tag this Judgment! AI Brief & AskEx. Wing Commander V. Mehta Vs. Union of India (Uoi) and ors.
Delhi
Sep-01-2008
Service
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
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 … fact, all the goods 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
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