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Customs Act 1962 Chapter 32 - Judgment Search Results

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May 02 1974

Hari Chand Etc Vs. State

Court: Delhi

Decided on: May-02-1974

Reported in: 1977CriLJ262; ILR1974Delhi706

J. observed that the said sections are 'modelled on the analogy of sections 107 and 108 of the Customs Act, 1962. Chapter Xiii of the Customs is entitled 'Searches, Seizure and Arrest'. Sections 107 and 108 are contained there under. … Ahmed, Gulab Chand and Prem Shankar. He, however, accepted the revision petitions of accused Nos. 17,22, 26, 31, 32, 33, 34, 36, 38, 39, 40, 42 and 43 making the present recommendations that the charges framed against


Sep 26 2018

Justice k.s.puttaswamy(retd) Vs. Union of India

Court: Supreme Court of India

Decided on: Sep-26-2018

of Money-Laundering Act, 2002 (Sections 17-19); the Narcotic Drugs and Psychotropic Substances Act, 1985 (Sections 41-42) and the Customs Act, 1962 (Chapter13) which allow for search, seizure or even arrest, and thereby provide access to personal information also bear … there are directions prohibiting manipulation and fraudulent practices but the Act contains penal provisions for such violations in Chapter VII of the Regulations. The enrolment agencies are empanelled by the Authority. They are given an enrolling agency … keeping or maintaining any information about the purpose of authentication under Section 32(3) of the Aadhaar Act.153) After going through the Aadhaar structure, as demonstrated


Sep 29 1999

Garden Silk Mills Ltd. and anr. Vs. Union of India and ors.

Court: Supreme Court of India

Decided on: Sep-29-1999

Reported in: AIR2000SC33; 1999(113)ELT358(SC); (2000)2GLR1863; JT1999(7)SC522; 1999(6)SCALE285; (1999)8SCC744

therefore, no refund was due to the appellants. Hence, these appeals by special leave.5. Section 12 of the Customs Act, 1962 (hereinafter referred to as 'the Act') provides for the levy of duty of customs on the goods imported … been given by the Customs Officer in terms of Section 31. Section 32 provides that un-loading of only those goods is permitted as are mentioned … the port of import does not ipso facto give the importer a right to take the delivery thereof.11. Chapter VI of the Act contains the provisions relating to conveyances carrying imported or exported goods. Chapter VII of


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Oct 03 2008

Union of India (Uoi) Vs. Padam NaraIn Aggarwal Etc.

Court: Supreme Court of India

Decided on: Oct-03-2008

Reported in: AIR2009SC254; 2008(2)ALD(Cri)945; 2008(133)ECC167; 2008(159)LC167(SC); 2008(231)ELT397(SC); RLW2008(4)SC3251; 2008(13)SCALE171

Authorities. The High Court held that since the respondents herein were merely summoned under Section 108 of the Customs Act, 1962 to give their statements in the inquiry, anticipatory bail applications filed by them were pre-mature and were required … the relevant provisions of the Customs Act, 1962.18. The Act consolidates and amends the law relating to customs. Chapter IV empowers the Central Government to prohibit import or export of goods of specified description. Chapters IVA to


Apr 11 2008

Aban Loyd Chiles Offshore Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court: Supreme Court of India

Decided on: Apr-11-2008

Reported in: 2008(128)ECC213; 2008(154)LC213(SC); 2008(227)ELT24(SC); JT2008(5)SC256; 2008(6)SCALE128; (2008)11SCC439

falling outside the territorial waters of India, are 'foreign going vessels' as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 … Sections 53 and 54 of the Customs Act, the same was not pressed into service before us as Chapter VIII in which Sections 53 and 54 find their place does not apply to baggage, postal articles and … Convention on the Law of Sea, 1982 (for short, 'UNCLOS, 1982') has 320 Articles. They are divided into seventeen parts and nine annexures. It lays


Sep 14 1993

Union of India and Others Vs. M/S. Jalyan Udyog and Another

Court: Supreme Court of India

Decided on: Sep-14-1993

Reported in: AIR1994SC88; 1994(46)ECC18; 1993LC7(SC); 1993(68)ELT9(SC); JT1993(5)SC266; 1993(3)SCALE758; (1994)1SCC318; [1993]Supp2SCR293

of the Union of India. The ship-owners have accordingly filed these civil appeals. The matters arise under the Customs Act, 1962.3. In the year 1958, the Central Government issued a notification (exemption notification) being notification No. 262-Cus. dated October … bill of entry and the procedure according to which it has to be filed. Section 143(A) occurring in Chapter 17 refers to deferment of duty. It provides for deferment of duty in the situation contemplated by it.


Dec 24 1996

R. Karuppan Vs. R. Namachivayam

Court: Chennai

Decided on: Dec-24-1996

Reported in: 1998(99)ELT214(Mad)

imposed under Section 112(a) of the Customs Act. 3. The show cause notice under Section 124 of the Customs Act, 1962, a ted 8-2-1996 was issued to the appellant who brought the following five Nos. Fire Arms along with … Under Part II of the said chapter, restricted items are dealt with. 32. In exercise of the powers conferred under Section 3 of the Imports … any other permission issued or granted under this Act.' The word 'Licence' is also defined in para 7(21), Chapter III of the Export and Import Policy as 'a licence granted under the Act'. Para 34 of Chapter


Dec 03 1991

Vijay Prataprai Mehta Vs. Union of India

Court: Mumbai

Decided on: Dec-03-1991

Reported in: 1992(59)ELT382(Bom)

of exemption to the assessee under Excise Act stands automatically extended to imports under the provisions of the Customs Act, 1962. For deciding the above question a few facts are briefly required to be stated :- (a) On 1st … elsewhere than in the factory of production of the aforesaid waste or scrap, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.' Now, bare reading of the said Notification No. 35/81-C.E., … of Rs. 5600/- per Metric Tonne. However, by virtue of Notification No. 32 of 1981 dated 1st March 1981 read with the Notification No. 169/80-C.E.,


Dec 04 1987

Barium Chemicals Ltd. Vs. Union of India (Uoi)

Court: Andhra Pradesh

Decided on: Dec-04-1987

Reported in: 1988(17)ECC201; 1988(37)ELT327(AP)

assessable value of the goods for the purpose of levy of customs duty under Section 12 of the Customs Act, 1962 read with Section 2 of the Customs Tariff Act, 1975, the landing charges and stevedoring charges payable by … prevention of smuggling, that is, illegal import and export of goods in the interest of the Country's economy. Chapter VIII of the Act deals with the goods in transit. The said Chapter broadly provides that the imported … B.S. Kamath and Co. v. Union of India (supra) (paras 28 to 32) also support our conclusion. The valuation for the purpose of levy of


Mar 08 1994

Shree Pipes Ltd. Vs. Union of India (Uoi)

Court: Rajasthan

Decided on: Mar-08-1994

Reported in: 1994(46)ECC304; 1995(79)ELT405(Raj); 1994(3)WLC36; 1994(2)WLN553

13th July, 1992/7th October, 1992 passed by the Assistant Collector, Customs is appealable under Section 128 of the Customs Act, 1962 (for brevity 'the Act') and although he started with the argument with reference to Section 128 of the … that no order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner of the goods or such person is given a notice, etc. It is nobody's case


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