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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 1969 Page 1 of about 77 results (0.156 seconds)

May 15 1969 (HC)

Rajeshwar Prashad Vs. the Collector of Customs and Central Excise and ...

Court : Delhi

Decided on : May-15-1969

Reported in : 6(1970)DLT289

..... lal s/o shri kahan chand 21/41, rajinder nagar, new delhi. 'now, thereforee, by virtue of powers conferred on me under section 110 of the customs act, 1962, i extend the period for 3 months from 4-10-1968 for the issue of show cause memo in respect of aforesaid cases. sd/- r.prasadcollector.copy ..... the notice as to why the gold in question, the currency notes, car no. dlj 2916 and the brief case should nto be confiscated under the customs act. notice was also issued to show cause why penal action should nto be taken against them.(5) before dealing with the contentions advanced, it would be ..... respondents. the affidavit of shri r. prasad and its annexures show that on february 25, 1969 shri prasad made an order under section 110 of the customs act extending further the time for the issue of show cause notice up to the end of march, 1969. on march 13, 1969 a notice was issued ..... :- 'whereassufficient grounds have been. said before me that an extension of time for the issue of show cause memo as required under section 110(2) of the customs act, 1961, is necessary in the following cases:- name and address of the party description of goods. 1. shri rajeshwar prashad 600 tolas of smuggled c. 2 ..... his companion could nto produce any evidence for the lawful import, purchase or acquisition of the said gold. the same was seized for action under the customs act. car no. dlj 2916 too was seized on the allegation that the same was being used for the carriage of smuggled goods by the petitioner and .....

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May 12 1969 (HC)

Ratti Ram Tobacco Dealer Vs. Union of India (Uoi) and ors

Court : Delhi

Decided on : May-12-1969

Reported in : 1978(2)ELT505(Del)

..... imposed under the central excises and salt act by notification under section 12 of the act requires the appellant to deposit the duty or penalty pending an appeal. section 129 thus whittles down the substantive right of appeal ..... of the supreme court in collector of customs and excise, cochin and ors. v. a.s. bava 1978 e.l.t. j 333 to the following effect :-'under section 36 of the central excises and salt act 1944, a person aggrieved by any decision or order has an unfettered right to appeal. section 129 of the customs act, 1962, which is made applicable to duties ..... -5-1963 applying section 129 of the customs act is, thereforee, invalid.'2. the petitioner's appeal in this case was rejected for non-deposit of excise duty which order was confirmed by ..... under section 35 and accordingly it cannto be regarded as 'procedure relating to appeal' within section 12 of the central excises and salt act. the notification, dated 4 .....

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Feb 14 1969 (HC)

Assistant Collector of Customs, Customs House, Indraprastha Estate, Ne ...

Court : Delhi

Decided on : Feb-14-1969

Reported in : AIR1969Delhi301; 1969CriLJ1245

..... the launching of criminal proceedings, the magistrate has jurisdiction to make orders with respect to the disposal of goods, seized and liable to confiscation under the provisions of the customs act, does nto arise in this case and no opinion is expressed on this question.13. the learned counsel for tilak raj respondent had submitted that this court may, ..... provisions of that section are nto applicable to the property seized by a customs officer under the customs act, at least before criminal proceedings are launched with respect to the property seized. in the present case, admittedly criminal proceedings have nto been launched. the sub-divisional ..... a police officer within the meaning of that section as ho has no power to submit a report under section 173, criminal procedure code.9. it follows that a customs officer, under the customs act, is nto a police officer within the meaning of that expression as used in section 523, criminal procedure code, whether that expression is construed strictly or liberally and the ..... vide state of punjab v. barkat ram, : [1962]3scr338 . it was held by their lordships, that a customs officer was nto a police officer within the meaning of section 25, evidence act. the reasons, given by their lordships, for holding that a customs officer was nto a police officer under section 25, evidence act, will apply with equal force to the present case .....

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Apr 08 1969 (HC)

Babulal Amthalal Mehta Vs. the Union of India and ors.

Court : Delhi

Decided on : Apr-08-1969

Reported in : ILR1969Delhi860

..... his attorneys and made enquiries through them in the court of the chief presidency magistrate, calcutta and learnt that the fifth respondent had applied under section 172 of the sea customs act to the chief presidency magistrate on the ground that he had reason to believe that dutiable and/or prohibited goods were secreted in his premises and had requested for a ..... by shri pannalal chopra and dismissed the revision petition concerning the balance. this order was also passed without giving any opportunity to be heard.(10) section 178a of the sea customs act admittedly came into effect on 7th may, 1955, whereas the search in this case took place on 4th may, 1955. section 178a reads as follows :- (1)where any goods to ..... stated that the other synthetic stones belonged to him personally.(4) on 23rd may, 1955 the fifth respondent supplied the reason for such seizure under section 181 of the sea customs act that the diamonds in question were seized on reasonable suspicion and that the same had been imported into india illegally. by letters dated the 20th and 25th june, 1955 the ..... , the appeal against which was dismissed by the central board of revenue on 27th july, 1957, a further revision to the government of india having been dismissed on 12th march, 1962.(2) on 4th may, 1955, the rummaging inspector (intelligence), along with some others, searched the premises of the petitioner 32, sir hari ram goenka street, calcutta, on the strength of .....

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Sep 11 1969 (HC)

Gulam Sarwar Vs. the State and ors.

Court : Delhi

Decided on : Sep-11-1969

Reported in : ILR1970Delhi482

..... specific offences. it may be recalled that the petitioner had already been convicted on 29th may, 1965 for the substantive offence under s. 135 of the customs act for having smuggled 52 kilograms of gold into india. that was in criminal case no. 862/3 of 1965, before s.d.m. new delhi ..... india from pakistan between january 1962 and 8th may, 1964. the petitioner himself confessed before the customs authorities that he had smuggled into india 52 kilograms of gold and handed it over to one sat narain. on ..... of the syndicate in connection with their operations travelled by air under assumed names. (o) that this syndicate had smuggled into india from the period january 1962 to 8th may, 1964 large quantities of smuggled gold thereby, defrauding the govt. of india of the import duty payable thereon. the total amount of ..... as under: (a) that the conspiracy to which the petitioner was the party to smuggle gold into india from pakistan came into existence in the year 1962. (b) that the syndicate smuggled gold into pakistan from the sheikhdom of dubai and afghanistan. (c) that the said gold was then smuggled into ..... of all these arrested persons revealed that a conspiracy in which all these persons including the petitioner were parties, came into existence in the year 1962 with the object of smuggling gold into india and pakistan and that as a result of this conspiracy gold in very large quantities was smuggled into .....

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Sep 18 1969 (HC)

Labh Singh Atma Singh Vs. Union of India and ors.

Court : Delhi

Decided on : Sep-18-1969

Reported in : AIR1970Delhi171

..... by the president cannot be sustained.'12. section 188 of the sea customs act, 1878 provided for an appeal to the chief customs authority and section 191 of the said act provided for a revision to the central government. in f. n. roy v. collector of customs : 1983ecr1667d(sc) , the petitioner complained that he was not ..... the supreme court in bhagat raja's case, because shri dube was entitled to adopt the reasons given by shri behl in his order dated 6-11-1962 at annexure 'e' to the writ petition. the order of shir dube was not, thereforee, bad for want of reasons.(3) the order of ..... because he did not give reasons? (3) whether the order of the settlement officer with the delegateed powers of the regional settlement commissioner, dated 6-11-1962, was wrong? 6. the communication of the order of the central government to the petitioner was by the letter dated 17-7-1963 at annexure 'g ..... . the order after such hearing was passed by shri a. l. behl, settlement officer, with the powers of the regional settlement commissioner, on 6-11-1962, as per annexure 'e' to the writ petition, holding that the property was not divisible.the revision of the petitioner to the chief settlement commissioner under ..... make any fresh application for the partition. the regional settlement commissioner without issuing any notice to the petitioner ordered on 16-1-1962 for adjustment of part value of the property against compensation payable to respondent no. 4. the petitioner'a appeal against the order dated 16-1 .....

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Jun 16 1969 (HC)

Dhani Ram Vs. Karam Chand

Court : Delhi

Decided on : Jun-16-1969

Reported in : 6(1970)DLT59

..... see no reason why there should be any broad distinction between the kangra district and the adjoining una tahsil of hoshiarpur.' it would, thereforee, appear that the custom prevalent in una tahsil is similar to that prevalent in kangra d, of which district una now forms an integral part. according to answer to question 43 ..... of charan siueh harnam singh and another v. gurdial singh hmnam smgh. it was held by the majority in that case that a widow governed by custom in matters of succession generally possesses a right to succeed collaterally in her husband's family and she exercises this right in no other capacity except as ..... the land and was of competent to alienate it without legal necessity. udmi could nto become a full owner of this land under section 14 of the hindu succession act because sub-section (2) of that section provides : - 'nothingcontained in sub-section (1) shall apply to any property acquired by way of gift or under ..... land measuring 42 kanals 28 maria? as the widow of amir singh, become full owner of that land by operation of section 14 of the hindu succession act. as such, she was competent to make a gift in respect of the aforesaid land.(8) so far as the land measuring 21 kanals 10 marias is ..... gift of the property in suit in favor of defendant no. 1 7. whether the plaintiff is estopped from suing by reason of his act and conduct 8. whether the suit is within time 9. relief the trial court held that the parties, who are rajput by caste, were governed by agricultural .....

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Apr 25 1969 (HC)

Mahan Singh Vs. the New Delhi Municipal Committee

Court : Delhi

Decided on : Apr-25-1969

Reported in : ILR1969Delhi824

..... . ghanshyam das gupfa and ors (5). it was held in that case an examination committee of the board of secondary education in uttar pradesh was acting quasijudicially when exercising its power underrule (1)1 of chapter vi of regulations dealing with cases of examines using unfair means in examination halls and the ..... .'(9) the same principle has been reaffirmed in a recent case ridge v. baldwin (4). in that case, section 191 of the municipal corporations act, 1881 provided that a watch committeemay at any time suspend or dismiss any borough constable whom they think negligent in the discharge of his duty, or ..... is clearly stated in the leading case of cooper v. wandsworth board of works (3). in that case section 76 of the metropolies local amendment act, 1855 authorised the district board to demolish the building if it had been constructed by the owner without giving notice to the board of his intention ..... a breach of the terms upon which the supply has been made. it is urged that even though the notice of disconnection is an administrative act, there is an obligation upon the licensee to pass the order of disconnection after giving an opportunity of being heard. reliance is placed upon the ..... sanctioned load nor in contravention of the order but his representation was nto heeded and the supply was nto restored. (3) section 22b of the act gives the state government the power to provide by order for regulating the supply, distribution, consumption or use of electricity if it is of the .....

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Jun 09 1969 (HC)

Brij Lal Vs. Tulsi and ors.

Court : Delhi

Decided on : Jun-09-1969

Reported in : AIR1970Delhi116

..... chhabil dass, does not establish a custom as contemplated by section 10 of the adoptions act. the parties in the present case are tribes of dehra.5. it is desirable at this stage to reproduce question and answer 74 of the ..... permits adoption of married persons and of persons who have completed the age of 15 years. according to the learned counsel, in the case in hand, there is no custom permitting the adoption of married people and of people above 15 years of age. question 74 on which reliance has been placed by the courts below, according to shri ..... the gifts was upheld. the trial court, however, added that in case the suit property was proved to be ancestral, these gifts would be clearly invalid because under custom, a gift of ancestral property could not be made except to the extent of a moderate portion in lieu of services. the court did not find any evidence on ..... sim 168, according to which a gift of a reasonable and moderate portion of the ancestral land can be made in lieu of services and observing that such a custom was admitted by the learned counsel for the parties, the trial court expressed its opinion that there was no obstruction in making a gift of non-ancestral property by ..... i.d. dua, c.j.1. two gift-deeds dated 20-7-1962 and 4-2-1963 respectively were executed by bhuroo and kanhiya (defendants nos. 5 and 5) in favor of defendants nos. 1 to 4. the plaintiffs instituted a .....

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Feb 25 1969 (HC)

Commissioner of Income-tax Vs. Delhi Race Club (1940) Ltd.

Court : Delhi

Decided on : Feb-25-1969

Reported in : [1970]75ITR111(Delhi)

..... has been further held that a mutual association may carry on trade if its operations are confined to its own members. if commercial elements exist, the mere fact that the customers are the persons who form the association or body, would nto deprive the transaction of its character of trading. but providing privileges to the members as members cannto be said ..... to arise out any profit motive especially when it is provided gratuitously.14. the learned counsel for the revenue has referred to section 10(6) of the indian income-tax act, 1922, but this has no application to the present case. as held by the supreme court in royal western india turf club case, section 10(6) has no application, for ..... . secretary of state [1921] i i.t.c. 108.12. the learned counsel for the assessed, on the other hand, has urged that section 10(6) of the income-tax act is nto applicable to the present case, and further contends that the principles underlying the assessment of the income of mutual concerns are that the surplus arising from mutual transactions ..... with commerciality. other aspects are nto so tainted and could be said to be in the nature of facilities provided by fashionable sports club. (a) in some activities the club acts like a mutual body, for the monthly subscriptions it receives from the members, it provides certain club facilities to the members. (b) the other activities, however, are concerned with public .....

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