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Neithanga Hmar and anr. Vs. Assistant Collector of Central Excise and ...

Court : Guwahati

Subject : Criminal

then arrested and released on ball.3. Thereafter, notices were issued to the petitioners under Section 167(8) of the Sea Customs Act read with Section 23(A) of the Foreign Exchange Regulation Act and the gold was confiscated and penalty of … to whether it was for the defence to prove the contrary. Section 178-A of the Sea Customs Act provided that when any goods to which … Land Customs Act. Then, the complaint was filed before the Additional District Magistrate, Manipur, on 12-1-1960 under those sections.5. The defence of the petitioners was the same as In the statements Ext. A/2 and Ext. A/20 already

Bapalal Khushaldas Gosalia Vs. V.R. Prasad and anr.

Court : Gujarat

Subject : Customs

Acts : Sea Customs Act, 1978 - Sections 178-A; Constitution of India - Article 226

Reported in : (1964)10GLR633

for making a search thereof pursuant to a search warrant obtained by them under Section 172 of the Sea Customs Act, Act VIII of 1878. As the petitioner was absent, his Munim, one Soonderji Nagardas, informed the customs authorities … provisions contained in the Act, the restrictions imposed by sub-secs. (1) and (2) of Sec.8 and certain other sections shall be deemed to have been imposed under Section 19 of the Sea Customs Act, 1878 and further … other things, the validity of the order on the ground that Section 178-A of the Act was wrongly applied by the adjudicating authority without the

Babulal Amthalal Mehta Vs. the Collector of Customs, Calcutta

Court : Supreme Court of India

Subject : CustomsConstitution

Acts : Sea Customs Act, 1878; Sea Customs (Amendment) Act, 1955 - Sections 178-A; Constitution of India - Article 14

Reported in : AIR1957SC877; 1983LC1657D(SC); [1957]1SCR1110

under Art. 32 of the Constitution raises the question of the constitutionality of s. 178-A, inserted in the Sea Customs Act, (VIII of 1878), by s. 14 of the Amending Act XXI of 1955, and the chief ground on … by the Rummaging Inspector had been illegally imported into India and, therefore, before further action was taken under Sections 167(8) and 167(39) of the Sea Customs Act, the petitioner should submit by May 7, 1955, any documents

Narotam Das Vs. Union of India

Court : Delhi

Subject : Customs

Acts : Sea Customs Act - Sections 178

Reported in : 1973RLR197

that the petitioners had failed to discharge the onus rightly placed on them under Section 178-A of the Sea Customs Act. It may be mentioned here that the main point raised before the Collector as well as the Board … the Collector and held that the petitioners had failed to discharge the onus rightly placed on them under Section 178-A of the Sea Customs Act. It may be mentioned here that the main point raised before the

Soni Hinduji Kushalji and Co. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 26A and 256(1); Partnership Act; ;Sea Customs Act, - Sections 178 and 182; Income Tax Act, 1922 - Sections 10(1) and 10(2)

Reported in : [1973]89ITR112(AP)

moved the Supreme Court under Article 32 of the Constitution, contending, inter alia, that Section 178 of the Sea Customs Act is ultra vires of the Constitution and thus inoperative and that petition was also dismissed.4. As the sum … 250. Direct Taxation - business loss - Sections 26A and 256 (1) of Income Tax Act, 1961, Partnership Act, Sections 178 and 182 of Sea Customs Act and Sections 10 (1) and 10 (2) of Income Tax Act, 1922

Nathella Sampathu Chetty and anr. Vs. Collector of Customs, Madras

Court : Chennai

Subject : ConstitutionCustoms

Acts : Constitution of India - Articles 19(1), 19(5), 19(6) and 226; Sea Customs Act, 1878 - Sections 167(8), 178, 178A(1) and 183; Foreign Exchange Regulation Act, 1947 - Sections 23A

Reported in : AIR1959Mad142

off smuggled goods from other kinds of goods which could also be seized under Section 178 among the sections of the Sea Customs Act. He realised that the seizure must be lawful and in good faith.We are … Sri Nandagopal do not discharge the burden of proof imposed upon Sri Nandagopal by Section 178-A of the Sea Customs Act. It is therefore necessary to call upon him to show cause why the gold should not be confiscated

Bhoormal Premchand Vs. Collector of Customs, Madras

Court : Chennai

Subject : CustomsConstitution

Acts : Sea Customs Act - Sections 19, 178 and 178-A; Foreign Exchange Regulation Act - Sections 8(1)

Reported in : AIR1967Mad39

passed on the gold and the letter to the Customs authorities for investigation and necessary action under the Sea Customs Act. The appellant interviewed the Assistant Collector of Customs, Preventive Department on the evening of the 9th October 1957 … these appeals are allowed, but in the circumstances no costs.(14) Petition allowed. Sea Customs Act (VIII of 1878), Sections 178-A and 180--Scope--Section 19 read with Foreign Exchange Regulation Act (VII of 1947)--Gold sent from Bangalore to Madras

Ram Kirpal Bhagat and ors. Vs. the State of Bihar

Court : Supreme Court of India

Subject : Customs

Acts : Sea Customs Act, 1878 - Sections 6, 173 and 178-A; Imports and Exports Control Act, 1947 - Sections 3; Indian Penal Code (IPC), 1860 - Sections 147, 149, 225, 332, 333 and 379

Reported in : AIR1970SC951; 1971(0)BLJR689; 1970CriLJ875; (1969)3SCC471; [1970]3SCR233

Mian and seize 2 bags of cloves from his possession under Sections 173 and 178 respectively of the Sea Customs Act, 1878.2. The facts giving rise to this appeal are as follows. On 13 December, 1961, Inspectors Uma Shankar

The Collector of Customs, Madras Vs. Nathella Sampathu Chetty and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Sea Customs Act, 1878 - Sections 1(3) and 8; Sea Customs (Amendment) Act, 1955 - Sections 14 and 178A; Constitution of India - Articles 13, 132(1) and 226

Reported in : AIR1962SC316; 1983LC2198D(SC); [1961]3SCR786; MANU/SC/0089/1961

Ayyangar, J.1. The Sea Customs Act, 1878 (Act 8 of 1878) (referred to hereinafter as the Act), was amended by section 14 of Act … 72. Appeals Nos. 408 and 409 allowed. 73. Appeal No. 410 dismissed. Constitution - burden of proof - Sections 1 (3) and 8 of Sea Customs Act, 1878, Sections 14 and 178A of Sea Customs (Amendment) Act, … section 14 of Act 21 of 1955 by the introduction of section 178A reading : '178A. (1) Where any goods to which this section applies

A.J. Butler Vs. Mohanlal and Co. and ors.

Court : Mumbai

Subject : CustomsCriminal

Acts : Sea Customs Act, 1878 - Sections 3, 9, 24, 29, 55, 57, 58, 61, 62, 63, 65, 86, 137, 141, 143, 158, 159, 160, 161, 172, 178, 195, 200 and 201; Foreign Exchange Regulation Act, 1947 - Sections 2 and 8(1); Sea Customs (Amendment) Act, 1955 - Sections 13; Code of Criminal Procedure (CrPC) , 1898 - Sections 561-A

Reported in : AIR1958Bom367; (1958)60BOMLR194; 1958CriLJ1157; ILR1957Bom774

connection, it is useful to turn to the provisions contained in Section 178 of the Indian Sea Customs Act. Under this Section, power is conferred … a letter, dated 6-9-56, to the aforesaid Magistrate requesting for search warrants to be issued under Section 172, Sea Customs Act, 1878, as amended by Section 13 of the Sea Customs (Amendment) Act, 1955. The search warrants were intended … by both the sides that the word 'special' here has reference only to the duties mentioned in particular sections of the Act. Therefore, the matter was not, argued from the point of view of the duties being