Court : Delhi
Reported in : 35(1988)DLT17
..... learned counsel for the petitioner submits that till today no seizure has been effected as contemplated under section 110(1) of the customs act, 1962. 4. mr. watwani, learned counsel for the respondent submits that the seizure has been effected by the panchnamas themselves. 5. section 110(1) of ..... of the said goods. it is then recited in the panchnama 'on reasonable belief by the customs officer kept the above said (recovered) goods under detention and take over the same under the provisions of the customs act, 1962 for further verification of the lawful importation/purchases/acquisition/possession etc. of the said goods.' ..... the customs act, 1962 provides as under :- '110.(1) if the proper officer has reason to believe that any goods are liable to confiscation under this act, he may seize such goods : provided that where it is not practicable to seize ..... order. so long as the satisfaction is not recorded, there is not right to seize. till today no order has been passed by any customs officer seizing the goods under the reasonable belief as contemplated under section 110(1). 7. though the matter was at the show cause stage, however ..... that the panchnamas dated 21st august, 1987 filed as annexures 'a' and 'b' whereby the goods of the petitioner were taken away by the customs officers may be quashed and the said goods may be ordered to be released. 2. it appears that certain panchas were called by the central ( .....Tag this Judgment!
Court : Delhi
Reported in : 1995(79)ELT25(Del)
..... petitioners to show cause as to why the goods be not confiscated for violation of the provisions of section 111(d) and (m) of the customs act, 1962, and why personal penalty be not imposed upon the company as well as directors. adjudication proceedings were held. it is not necessary for us to ..... for respondent no. 4, submitted that this court might hold over this matter till the collector of customs (appeals) was able to hear the appeal filed by the department and interim directions obtained from him. this, to our mind, is rather an unusual ..... of limitation. it was submitted on 21st october, 1994 that the appeal had since been filed but it had not been listed before the collector of customs (appeals) and no interim orders obtained. even now the position continues to be the same, according to the learned counsel mr. aggarwal, learned counsel ..... refer to the same in any detail expect to note that by order dated 17th june, 1994 the additional collector of customs, new delhi, dropped the show cause notice and did not find any case for imposition of any penalty on the petitioners. result of this was ..... 1. the petitioners seeks a writ of mandamus or any other appropriate writ, order or direction directing the respondents 3 and 4, namely, the collector of customs and the director of revenue intelligence, to release bill of entry no. 243838, dated 26th august, 1992 and other connected documents, and to clear the .....Tag this Judgment!
Court : Delhi
Reported in : 72(1998)DLT371; 1998(45)DRJ49; 1998(100)ELT344(Del)
..... person accused in any offence shall be compelled to be a witness against himself.3. according to respondents ram niwas in his voluntary statement recorded under section 108 of the customs act, 1962 on 30th april 1994, 1st may 1994 and 2nd may 1994 had clearly stated that the petitioner was instrumental in carrying on clandestine export of goods on forged documents. ..... ordery.k. sabharwal. j.1. the challenge in this petition is to summons dated 30th april 1994 and 2nd may 1994 issued by air customs superintendent under section 108 of the customs act, 1962 requiring the attendance of the petitioner in connection with the enquiry being made regarding export by m/s. rancan impex. the petitioner contends that the said summons are vocative ..... be a witness against himself. but the scope of offence under the aforesaid fir and scope of enquiry under customs act, 1962 is different. an enquiry under customs act primarily relates to the smuggling of goods. section 108 confers upon a gazetted officer of the customs the powers to summon any person whose attendance he considers necessary to give evidence or to produce a document ..... the exporters stood to benefit under the provisions of deec/advance licensing scheme. according to respondents there was no constitutional bar in conducting an investigation and enquiry under the customs act for examining the aspect of the smuggling of goods.4. the petitioner, in the alternative has sought directions for permitting the presence of his lawyer at the time of .....Tag this Judgment!
Court : Delhi
Reported in : 120(2005)DLT598
..... , new delhi held that it did not have the territorial jurisdiction to try the case against the present respondents under section 135 of the customs act, 1962 and directed that the complaint be returned in original to the complainant/petitioner. the prayer in the revision petition is to reverse the order ..... delhi had the jurisdiction to try the respondents for offences under section 135 of the customs act.2. the facts leading to the present petition are as under:the petitioner/dri filed a complaint under section 135 of the customs act, 1962 against the respondents in the court of addl. chief metropolitan magistrate (in short ..... matheri and another truck bearing no.dil-2779 which was intercepted at kurukshetra (haryana). the respondents, who were challaned under section 135 of the customs act before the acmm delhi, moved an application for discharge on 7.8.2001 on the ground that acmm did not have the territorial jurisdiction to ..... to the knowledge of the dri officers that the vehicle was carrying contraband, viz., foreign marked gold, the offence u/s 135 of the customs act was complete. the interception of the vehicles were doe on reliable information and as soon as the trucks were intercepted, the offence should be deemed ..... on interception. the dri was entitled to the aid of local police authorities who were obliged to give their assistance u/s 151 of the customs act. in case it was not safe to search in the highway, the nearest police station could be used for the purpose. can it be .....Tag this Judgment!
Court : Delhi
Reported in : 48(1992)DLT584
..... of the government of india in the ministry of finance, department of revenue and insurance, passed in revision under the provisions of the customs act, 1962 (for short 'the act').(2) we will come to the sequence of the events a little later and would note the substantive part of the order of the ..... contemplation of an order in pursuance of an order passed in revision under section 129d of the customs act, 1962 this section is akin to old section 130 of the act.(18) under section 47 of the act when the proper officer makes an order permitting clearance of the goods for home consumption it cannot ..... to analyze this judgment and examine the provisions of the madras general sales tax act vis-a-vis those of the customs act, 1962. there is sufficient material for the collector of customs to exercise his power under section 130 of the act. the experts had given opinion on cut samples shown to them and not ..... be permissible to the petitioner on that ground since the proceedings arising' out of the show cause notice under section 130 of the customs act are being aside. this in fact, in substance, is the prayer of the petitioner as well when the petitioner said that the notice under section ..... union of india and others, air 1961 supreme court 264, the court observed that relevant provisions of the sea customs act and the land customs act were penal in character, and that the appropriate customs authority was empowered to make an enquiry in respect of an offence alleged to have been committed by a person .....Tag this Judgment!
Court : Delhi
Reported in : 44(1991)DLT605
..... time by putting notices on the vessel against the smuggling of goods; the magistrate had also acquitted them of the charge u/s 135 of the customs act, 1962. the revisional authority is correct in holding that the provisions of section 115(2) clearly cast the burden of proving absence of knowledge or connivance ..... any rules providing . for certain set of precautions, it is impossible to direct confiscation of the vessel under sub-section (2) of section 115 of the customs act, 1962 and the order of confiscation, thereforee, requires to be set aside.'the patna high court in commissioner of income tax, bihar v. gopal vastralaya (supra) ..... days from the date of the receipt of the notice why the vessel m.v. jagdarshan should not be confiscated u/s 115(2) of the customs act, 1962 and why a penalty should not be imposed on them u/s 117; sh. h.k. roy was also called upon to explain in writing ..... rs. 82,680.00 approximately were recovered. the vessel was detained by issue of notice to the master u/s 110 of the customs act, 1962, (hereinafter referred to as the act) for thorough rummaging of other parts and for more suspected and concealed goods. detention order was served on the master on 7. ..... law. (11) the captain of the ship was proceeded against for charges u/s 132 and 135(b)(i) of the customs act, 1962, with having made a false declaration to the customs authorities and found keeping contraband goods liable to be con fiscation. the court of chief judicial magistrate, cuttack on consideration of .....Tag this Judgment!
Court : Delhi
Reported in : AIR1987Delhi340; 28(1985)DLT396
..... . (18) now the term 'contraband' as such is not defined. the term can have a larger and restricted meaning. it is alleged that reading sections 111 and 113 of the customs act, 1962 only such goods can be contraband which are liable to be confiscated. this would be a narrower interpretation. shroud's judicial dictionary, 4th edn. volume i, at page 581 reads ..... hesitation to conclude that you have been smuggling and abetting the smuggling of goods. even though investigation in the matter is in progress and adjudication and prosecution proceedings under the customs act, 1962 are likely to be initiated against you, i am satisfied that you should be detained under that conservation of foreign exchange and prevention of smuggling activities ..... documents contraband goods. furthermore, the documents would have no relevance and by themselves would mean nothing unless we read the statement made by the petitioner under section 108 of the customs act. grounds 2 to 46 contains the narration of what the petitioner stated in his statement. if the statement is excluded on account of non-consideration of relevant material which we ..... no. i, read earlier, speaks of search and recoveries. grounds 2 to 46 contain a narrow of what petitioner allegedly stated in his statement made under section 108 of the customs act when he allegedly described his activities and explained the documents alleged to have been recovered. grounds 47 to 51 are linked with the statement of jaswinder singh. grounds 52, 53 .....Tag this Judgment!
Court : Delhi
Reported in : 1995IVAD(Delhi)708; 1995(35)DRJ412; 1996(82)ELT27(Del)
..... whenever it becomes necessary to detain the imported cargo for long time periods pending completion of enquiry/investigation, such cargo should be removed to a customs warehouse in terms of the provisions of section 49 of the customs act, 1962. for this purpose the cargo can also be removed from the container and the container can be released for use by the container agents ..... /other importers. 4.it is desired by the board that the above procedure for detention of imported cargo may be followed with immediate effect by the concerned officers of customs. for this, a ..... called 'inland container depot' ('icd for short') situated at pragati maidan. an icd is declared and notified as a 'customs port' within the meaning of section 2(12) of the act. ships carrying cargo discharge containers at any port in india and thereafter from the port to the icd the containers carrying the cargo are transshipped as per the provisions of ..... is a shipping company in japan while the 2nd petitioner is a company, acting as the agent of the 1st petitioner at calcutta. the 1st respondent is the union of india, the 2nd respondent is the collector of customs, delhi and the 3rd respondent is the assistant collector of customs, delhi. the 4th respondent is the general manager, container corporation of india, tughlakabad .....Tag this Judgment!
Court : Delhi
Reported in : 2006(112)ECC338; 2006LC338(Delhi); 2007(207)ELT351(Del)
..... the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under the customs act, 1962 with respect to the case covered by the compounding of offence.8. the second grievance of the petitioner is that no oral hearing was given before ..... respondent no. 1 on 24th september, 2004 for violating the provisions of the customs act, 1962 (for short the act) and the matter is pending adjudication. a prosecution was also launched against respondent no. 1 under the provisions of the act and a charge sheet was filed in the court of the additional chief metropolitan ..... the recommendations of the law commission. the amendment was introduced in august, 2003 but has been enacted as a law only in june, 2006. the customs (compounding of offence) rules, 2005 appear to have been framed keeping in view the statement of objects and reasons for the introduction of 'plea bargaining' ..... new delhi on 30th september, 20044. on his part, respondent no. 1 made an application under section 127-b of the act for settlement of the case before the customs and central excise settlement commission, delhi bench. respondent no. 1 also made an application under section 137(3) of the ..... act before the chief commissioner of customs (dz) on 18th january, 2006 stating that he does not wish to contest the case against him and he would .....Tag this Judgment!
Court : Delhi
Reported in : 2003IIAD(Delhi)228; 103(2003)DLT78; 2004(72)DRJ789; 2003(157)ELT9(Del)
..... . a fire broke out in the port trust premises on 24.9.75 and the goods were partially damaged and destroyed goods as laid down under section 22 of the customs act, 1962 was not followed by the petitioners. as there was no total destruction of the goods, remission of duty as laid down under section 23 of ..... customs act, 1962 is also not admissible.'6. the petitioner being still aggrieved has filed the present petition. 7. in the affidavit in opposition filed on behalf of the respondents, claim of the ..... the appellate collector of customs, bombay, but without success. the appellate collector was of the view that for grant of relief ..... hops, totally destroyed in fire. the assistant collector of customs, however, by his order dated 23 august 1976 rejected the total claim of the petitioner on the ground that marine survey was not carried out under the customs supervision and no action had been taken under section 22(3) of the customs act, 1962 (for short `the act'). feeling aggrieved, the petitioner preferred an appeal before .....Tag this Judgment!