Andhra Pradesh Court December 1976 Judgments
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Appellate Collector of Customs and C.E. Vs. T.N. Khambati
Court: Andhra Pradesh
Decided on: Dec-01-1976
Reported in: 1988(37)ELT37(AP)
Sambasiva Rao, J.1. Whether confiscation of certain goods seized and penalty imposed under the Customs Act, 1962. without giving an opportunity in the affected person before the Collector had extended the time for giving show cause notice, are valid or not, is the question before us.2. This is how it arose. The Custom Officers raided the residence of the writ petitioner and recovered 31 articles of alleged foreign origin on 27th June, 1970. As contemplated by Section 110 of the Customs Act, the show cause was note issued to the writ petitioner within six months. However, the Collector by his order, dated 18th December, 1970, extended the period to issue the show cause notice upto 26th June, 1971. While extending the time, he had not afforded any opportunity to the writ petitioner as to whether time should be extended or not. The actual snow cause notice was issued on 22nd June, 1971 and the petitioner submitted his explanation thereto on 23rd July, 1971. The Deputy Collector of Customs...
The Appellate Collector of Customs and Central Excise and anr. Vs. T.N ...
Court: Andhra Pradesh
Decided on: Dec-01-1976
Reported in: 1977CriLJ1331
Sambasiva Rao, J.1. Whether confiscation of certain goods seized and penalty imposed under the Customs Act, 1962, without giving an opportunity to the affected person before the Collector had extended the time for giving show-cause notice, are valid or not, is the question before us.2. This is how it arose. The Customs Officers raided the residence of the writ petitioner and recovered 31 articles of alleged foreign origin on 27th June, 1970. As contemplated by Section 110, of the Customs Act, the show-cause notice was not issued to the writ petitioner within six months. However, the Collector, by his order dated 16th Dec. 1970, extended the period to issue the show-cause notice upto 26th June, 1971. While extending the time, he had not afforded any opportunity to the writ petitioner as to whether time should be extended or not. The actual show cause notice was issued on 22nd June, 1971 and the petitioner submitted his explanation thereto on 23rd July, 1971. The Deputy Collector of Cust...
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