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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Page 1 of about 49,565 results (0.247 seconds)

Aug 03 1987 (HC)

Martins Hans Peter Vs. Union of India and Others

Court : Delhi

Reported in : 33(1987)DLT133; 1987(32)ELT297(Del)

..... permit in support of the legal importation of the gold tablets, the same were seized by the customs officers on the reasonable beliefs that the same were smuggled and were liable to confiscation under the provisions of customs act, 1962 read with foreign exchange regulation act, 1963. 3. in his statement made on the same day, the petitioner admitted the recovery ..... datta and miss denaz bhesania of the words '..... in orderin their statements u/s 108 of the to avoid customs check atcustoms act, 1962 'disclosed that the calcutta airport.....'onsaid passenger (detenu) .... in order the contrary, miss denazto avoid customs check at calcutta bhensania in her statementairport, request for help from miss says that mr. bhowmick,denaz bhesania to ..... and regulations. the statements of other connected witness were also recorded before the proposal for taking action under the cofeposa act was initiated. 4. the petitioner was arrested u/s 104 of the customs act on 7-8-1986 and produced before the learned chief judicial magistrate, barasat. his bail application on the next day was rejected by the ..... send his (detenu) supdt. of customs told herto bombay as an in-transit passenger.' that the detenu 'should not(emphasis provided) .....

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May 08 1981 (HC)

international Computers Indian Manufacturers Ltd. and Another Vs. Unio ...

Court : Delhi

Reported in : 1981(8)ELT632(Del)

..... said components were required for being fitted into the machine being manufactured by the petitioner, with the permission of the assistant collector of customs, the said components were transferred in bond under section 67 of the customs act, 1962 to be warehoused at petitioner's factory at pune. as and when each consignment was permitted to be transferred in bond, the assistant ..... collector of customs, bond department, sent instructions to the excise authorities stipulating the classification and duty liability in respect of the goods covered by each ..... the classification in law and so cannot be said to be operative retrospectively. further the central government assumed that there was provisional assessment in accordance with section 18 of the customs act. the central government was aware that section 28 could not be invoked if the clearance was after provisional assessment. it, however, failed to observe that the impugned demand ..... respect of parts and components which were warehoused prior to february 22, 1972. by a notice dated december 5, 1972, purported to have been issued under section 28 of the customs act, issued by the bond officer (inspector of central excise) a demand for rs. 3,74,144,18 was made on the petitioner contending, inter alia, that the petitioners .....

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Apr 03 1984 (HC)

Chander Parkash Tyagi Vs. Department of Customs (Preventive), Central ...

Court : Delhi

Reported in : 1984(17)ELT240(Del)

..... counsel for the accused persons refers in its plurality to the places i.e. delhi and shillong. in view of section 160 of the customs act, 1962 read with the schedule annexed to the said act, the whole of the land customs act, 1924 stood repealed in its entirety on 1-2-1963 and the aforesaid notification no. 37-cus. was also issued on that very ..... collectors of central excise at the time when the aforesaid notification was issued by the central government making appointments under section 4(1) of the customs act, 1962 as collector of customs, inasmuch as if such officers were in existence at that time, the contention and interpretation put forth on behalf of accused persons can have a meaning but not otherwise. the ..... it is the common case of the parties that shri b. b. julka could, if at all, be deemed to have been appointed as collector of customs under sub-section (1) of section 4 of the customs act, 1962 in pursuance of notification no. 37-cus. dated 1-2-1963 as amended by notification no. 136-cus. dated 25-5-1963 and no. 237 ..... that very question pertains to shri k. p. anand who gave the sanction for prosecution. prosecutions in all these cases were for offences, inter alia, under section 135 of the customs act, 1962 and in terms of section 137 thereof no court shall take cognisance of the said offences without a valid sanction from the collector of .....

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Dec 20 1984 (HC)

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

..... gave, however, an option to the petitioner petititonerto redeem the goods on payment of a fine of rs.two crores in terms of section 125 of the customs act.(3) section 11 of the customs act, 1962 empowers thecentral government that it may by notification, in the official gazette prohibit either absolutely or subject to such conditions as may be specified the import or export ..... import licenses. he then held that importation was in violation of section 30 of the imports and exports (control) order, 1947 as amended and read with section 11 of the customs act, 1962.the collector did not consider whether on the facts and circumstances of the case the goods should be confiscated or not but straight away passed the order of confiscation of ..... government. in view of the said letter fro mthe officeof the chief controller of imports & exports, the centralgovernment suo moto took up the revision under section 131(3) of the customs act, 1962. the said concern had also independently taken up the matter with the central government.(76) the contentions- of the chief controller of imports &exports; before the central government were as ..... must repel such an allegation. point no. 3 is decided against the petitioners.(48) point no. 4 :as mentioned above central government exercising thepowers under section 131(3) of the customs act, 1962 in another case, by its order dated 31/03/1981 has held thatthe commodity coconut oil mentioned in appendix 9para 5 of1980-81 policy only covered the edible variety and .....

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Oct 19 1982 (HC)

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

..... the levy of duty of customs and additional duty of customs, under the customs act, 1962 (to be called customs act) and the customs tariff act, 1975 (to be called tariff act) respectively. 3. the petitioners import brass scrap. duty means a duty of custom livable under the act vide section 2(15) of the customs act. section 12 of the customs act provides that duty of customs shall be levied at ..... such rate as may be specified in customs tariff act, ..... government has issued the following notification no. 97 dated 25-6-1977 :- 'in exercise of powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) the central government being satisfied that it is necessary in public interest so, to do hereby exempts articles other than copper waste and scrap and unwrought/copper ( ..... statutory rates of duty shown in the first schedule have to be read with exemption notifications issued under the customs act, 1962 giving effect to the temporary duty reductions in respect of particular articles. section 25 of the customs act empowers the central government if it is satisfied that it is necessary in the public interest so to do.....to .....

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Dec 13 1971 (HC)

Assistant Controller of Customs, New Delhi Vs. Kedar Nath

Court : Delhi

Reported in : ILR1972Delhi775

..... of those goods. it was held that under these circumstances, it could not be said that the goods had been seized by the customs authorities under the customs act, 1962. the presumption arising under section 123(1) and (2) of the customs act, 1962 could not thereforee arise in that case. in the body of this judgment however there is a mention that the police officer who ..... customs holding a certain status it is his duty to answer truthfully all the questions put to him. such a statement is not hit by section ..... is kedar nath, a bullion broker of delhi.(2) on a complaint filed by the appellant for an offence under section 135(b) of the customs act, 1962 and rule 126p(ii) of the defense of india rules, 1962 the respondent was convicted by a sub-divisional magistrate and was sentenced to undergo rigorous imprisonment for a period of one year and to pay ..... the respondent himself and have been made before shri s. m. raza, superintendent customs. (34) the statement made by the respondent in ex.pw9/a in which he admitted the recovery of gold from him and which has already been re-produced above is admissible in evidence. under section 108 of the customs act, 1962 whenever a person is examined by an officer of .....

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Oct 17 1994 (HC)

R . C . Fabrics ( P ) Ltd . Vs . Union of India

Court : Delhi

..... existence and availability of the test report of the central revenue control laboratory and the other material, namely, the statements of the various persons recorded under section 108 of the customs act, 1962, no reference was made to the same in the order of the assistant collector dated january 10/15, 1991.46. neither the petitioner nor the respondents have explained the position ..... january 10/15, 1991 which had acquired finality as they failed to report to the procedure laid down in sub-sections (2) to (4) of section 129d(2) of the customs act, 1962 for setting aside the same. once the adjudicatory authority gives an option to the importer to redeem the goods on payment of fine, the said order should be given effect ..... used for fabricating shorts, exported against the deec book. it is further stated that shri shyam lal ghai, proprietor of m/s. image was summoned under section 108 of the customs act, 1962 on october 23, 1990 and his statement was recorded which was to the effect that the bills regarding sale of 80,000 meters of polyester fabrics purported to have been ..... to be cleared without valid license and without payment of duty by miss declaring the same and hence were liable for confiscation under section 111(d) and (m) of the customs act, 1962.4. since the petitioner had waived the issue of show cause notice and personal hearing and asked for decision of the case on merits, the assistant collector of .....

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Jul 30 2003 (HC)

Krampe Hydraulik (India) and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2003VIAD(Delhi)436; 2003(71)DRJ353

..... entry in respect of the said goods had been assessed and the said goods had been cleared in terms of the provisions of section 47 of the customs act, 1962?2. to examine the questions in the perspective of the petitioners' case, a brief resume of the facts would be necessary.3. the petitioner no ..... examination carried out on 3.11.1976 itself amounted to a seizure of the said goods as contemplated under section 110 of the customs act, 1962 (hereinafter referred to as the said act). on 11.11.1977 a formal seizure memo was drawn up and the said goods were physically seized and taken possession of by ..... customs act 1962 on 7.5.1977 was not bad in law in view of the provisions of section 110 of the customs act, 1962?(iii) whether, in any event, the petitioners' goods could at all be confiscated or penalties be ..... whether detention of the petitioners' goods on 3.11.1976 amounted to seizure within the meaning of section 110(1) of the customs act, 1962?(ii) if the answer to question (i) above is in the affirmative, whether the show cause notice which was issued under section 124 of the ..... that once the bill of entry was assessed and goods were cleared for home consumption under section 47 of the said act and the same had left the control of the customs authorities, the customs authorities had no jurisdiction as regards the confiscation of the said goods. mr. rawal relied on several decisions of high .....

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Sep 11 1989 (HC)

Avtar Chand Kehar Vs. Union of India and Others

Court : Delhi

Reported in : 1990CriLJ481

..... india liable to confiscation and that would, thereforee, amount to 'smuggling' within the meaning of s. 2(39) read with s. 111 of the customs act 1962. 10. in the present case before us, the petitioner was a shopkeeper in a village till the year 1983 when he went abroad to dubai to ..... in future 'in the same manner 'or otherwise'. it was lastly stated that although departmental proceedings were likely to be initiated and proceedings under the customs act 1962 had been initiated against the petitioner and he had been released on bail, the detaining authority was satisfied that it was necessary to detain the ..... clamped upon him. then, the grounds of detention recite that a complaint for offences under s. 132 and s. 135(1)(a) of the customs act 1962 had been filed against the petitioner. it was then stated that from the foregoing facts and circumstances it was evident that the petitioner had engaged himself ..... tape recorder, etc., and the petitioner was asked to take those to delhi. 6. the petitioner was arrested on 29-61988 under s. 104 of the customs act 1962 and was produced before the addl. chief metropolitan magistrate, new delhi, on the same day. he was in judicial custody till he was ordered to be ..... value of rs. 2,50,200/- and international value of rs. 1,57,950/-. 5. in his statement recorded under s. 108 of the customs act 1962, the petitioner admitted the recovery of gold and stated he belonged to village daulatpur in himachal pradesh where he was having a shop from 1971 to 1983 .....

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Mar 03 1983 (HC)

Bombay Conductors and Electricals Ltd. and Another Vs. K. Chandramouli ...

Court : Delhi

Reported in : 1983LC315D(Delhi); 1986(23)ELT87(Del); ILR1983Delhi487; [1984]145ITR272(Delhi); [1984]55STC162(Delhi)

..... april 18, 1980 to september 30, 1980. 8. by a notification dated august 29, 1980, issued in exercise of its powers under sub-s (1) of s. 25 of the customs act, 1962 (the act), the central govt. rescinded the exemption notification as follows : government of india,ministry of finance,department of revenue. new delhi, the 29th august, 1980. notification ..... .customs. g.s.r. - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification ..... as follows : 'government of india,ministry of finance,department of revenue. new delhi, the 18th april, 1980. notification.customs. g.s.r. 213(e). - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts aluminium ..... wire rods or aluminium ingots falling within chapter 76 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (i) .....

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