Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter i preliminary Court: rajasthan Year: 1960 Page 1 of about 1 results (0.108 seconds)

Manka Vs. the State and anr.

Court : Rajasthan

Reported in : 1961CriLJ406

..... offences cognizable by customs officers tinder section 182.21. the object of enacting the sea customs (amendment) act, 1955 was to reduce smuggling which had increased greatly on account of various facts and had disturbed the economy of the country. the law was accordingly made more stringent by making smuggling a criminal offence by addling item 81 to ..... of customs, may be tried summarily by a magistrate.this is a rule of procedure applicable to criminal cases under the act. section 187-a which was added in 1955 by the sea customs (amendment) act no. 21 of 1955 provides that no court shall take cognizance of any offence relating to smuggling of good is punishable ..... issued.8. section 178-a and item no. 81 of section 167 were added to the act in 1955 as a result of the recommendation of the taxation enquiry commission, the commission recommended inter alia the amendment of the sea customs act to make smuggling a criminal offence and 'to transfer the onus to prove in respect of offences .....