Court : Delhi
Decided on : Mar-20-1974
Reported in : 10(1974)DLT367; 1974RLR323
..... the goods, which was seized by the department, is restricted under section 11 of the customs act 1962. he had also not maintained any account of the goods, as required under section 11d and 11e of the customs act, being notified goods as also provided under section 123 of the customs act under which the burden lies upon the accused to prove that they are not smuggled ..... of december, 1972 is also illegal. (2) the complaint was filed by shri jaswant singh assistant collector, customs and central excise revenue under section 135 of the customs act. it was alleged in paragraph 3 of the complaint that on the 2nd of april, 1970 the custom officials had searched the premises of m/s. new man's store, 44-a, chandni chowk, delhi ..... of articles of foreign manufacture which had been seized from the possession of the accused. when cross-examined in the relevant part p. w. 2, stated :- 'iam working in the customs department for the last 22 years. i am not aware of all the notifications concerning import of different items. however, when we go for a particular search we know about ..... on official records and that he had personally perused the records. p. w. 2 n. s. bhatnagar stated that on the 2nd of april, 1970, he was working as inspector customs. on that date he went to shop no. 44 in chandni chowk, delhi where the accused was working under the name and style of new man's store. the accused .....Tag this Judgment!
Court : Delhi
Decided on : May-02-1974
Reported in : 1977CriLJ262; ILR1974Delhi706
..... under section 120-b of the indian penal code read with section 135 of the customs act, 1962, and section 23(1-a) of the foreign exchange regulation act; (ii) section 135 of the customs act, 1962; (iii) section 23(1-a) of the .foreign exchange regulation act; (iv) section 135 of the customs act, 1962, read with section 109 and/or 114 of the indian penal code and (v) ..... the import of gold. the accused dealt with large quantities of gold which they knew and/or had reasons to believe that the same was liable to confiscation under the customs act, 1962, and/or knowingly sending and/or causing to be sent the sale proceeds of the said gold to countries outside india from india in contravention of provisions of the foreign ..... conspiracy for fraudulently evading duty chargeable on the importation of large quantities of gold and fraudulently evading the prohibition as imposed by the foreign exchange regulation act 1947 (as amended) and/or imposed by virtue of customs act, 1962, and for acquiring possession of, and/or carrying, removing, harbouring, depositing, keeping, concealing, purchasing, or otherwise dealt with large quantities of gold which they ..... , 1969, came to the conclusion that a prima facie case under section 120-b of the indian penal code read with section 135 of the customs act 1962 and section 23(1-a) of the foreign exchange regulation act was established against harpal singh, jasbir singh and other accused, viz., from no. 20 to 43. the trial court also found that prima facie .....Tag this Judgment!
Court : Delhi
Decided on : Nov-22-1974
Reported in : 1975CriLJ1376; ILR1975Delhi492b
..... section 3(l)(c) of the act reads-'(1)the central government or the state government may,- (c)if satisfied with respect to any person (including a foreigner) that with ..... the present case in the light of the decisions cited above.(23) the act itself contains a definition of the word 'smuggling'in clause (cc) of section 2 of the act as under:- ' 'smuggling' has the same meaning as in clause (39) of section 2 of the customs act, 1962 (52 of 1962), and all its grammatical variations and cognate expressions shall be construed accordingly.' ..... maintenance of internal security (amendment) ordinance, 1974 (no. 2 of 1974) to amend the act. by the said ordinance the following clause was added to section 2 of the act :- '(cc)'smuggling' has the same meaning as in clause (39) of section 2 of the customs act, 1962 and all its grammatical variations and cognate expressions shall be construed accordingly.'thefollowing clause was also ..... added to sub-section (1) of section 3 of the act :-'(c)if satisfied with respect to any person .....Tag this Judgment!
Court : Delhi
Decided on : May-31-1974
Reported in : 11(1975)DLT172
..... act. section 23-d empowers the authority to adjudicate the contravention and an appeal is provided ..... information and certain other matters connected with the proceedings that may be initiated under the act. section 23 provides for penalties for the contravention of the various provisions of the act and the procedure for imposing such penalties. section 23 a applies customs act, 1962 to the proceedings under the act while section 22-b defines 'attempt' to contravene the provisions of the ..... the external channel of trade, it was felt necessary that the system of exchange control 'bs continued in public interest. these restrictions were, thereforee, continued by the act which was intended to regulate certain payments dealings in foreign exchange and securities and the importation and exportation of currency because it was considered expedient in .the economic and ..... addressed her solicitations to somebody on the road was wholly irrelevant. again in re newspaper proprietors' agreement, (1962) l. r. 3 r. p. 360, the court of appeal' had that the duty of the registrar under the restrictive trade practices act 1956 to maintain a register of agreements extended to agreements which had expired. this is how the extension .....Tag this Judgment!
Court : Delhi
Decided on : Jan-16-1974
Reported in : ILR1974Delhi429; 95ITR80(Delhi)
..... legislature used this expression to carry any meanings different from the ordinary meanings of the word.(13) the expression 'seized' also occurs in section 178a of the sea customs act, 1878. tn gian chand and others v. state uf punjab : 1983(13)elt1365(sc) some bars of gold were recovered by the police as a result oi a search from ..... appellant was convicted in these proceedings and the correctness of the conviction was challenged before the supreme court. the learned magistrate held that provisions of section 178a of the sea customs act were attracted to the case so that the gold recovered from the appellant was the gold 'seized' under this provision of the sea ..... ) of sub-section (1) of this section.(9) the central board of revenue, in exercise of powers conferred by section 295 of the act and all other provisions in this regard, has framed rules called the income-tax rules, 1962 (hereinafter called 'the rules'). rule 112 of these rules relates to 'search and seizure' under section 132. it lays down in details ..... is no dispute between the parties to the petition because it is admitted that on february 23, 1973 a notice under section 132 of the act read with rule 112a of the income-tax rules, 1962 was issued to the petitioner and it is stated at the bar that an assessment has also been made which is the subject-matter of a .....Tag this Judgment!
Court : Delhi
Decided on : Aug-05-1974
Reported in : AIR1975Delhi115; 11(1975)DLT57; 1975LabIC1044
..... opinion that existed concerning whether the pratiloma marriage was valid or not have lost their importance by reason of the hindu marriage act; section 4 prescribes that the provisions of this act would apply notwithstanding any rule of hindu law or custom to the contrary; section 5 permits any hindu to marry another hindu provided there is no disqualifying feature mentioned in that ..... the supreme court relating to an election to a seat reserved for scheduled tribes under the representation of peoples act was referred to. a non-tribal lady had married a person belonging to the munda tribe-a scheduled tribe-according to the tribes custom and she had also been, accepted by the tride as a member of that tribe by the elders ..... reserved seat ; the lady had been assimilated in that community. the contention that a person could be a munda by birth alone was rejected on the ground that no rigid custom of endogamy was established. article 340 of the constitution, employing the words 'tribal communities', in addition to 'tribes' was given a libaral interpretation ; it was held to include even members .....Tag this Judgment!
Court : Delhi
Decided on : Jan-18-1974
Reported in : 44CompCas499(Delhi); 10(1974)DLT181
..... proof on the accused it has done so clearly vide section !178a of the sea customs act, 1878 which states that: ^ - '178-a.(1)where any goods to which this section applies are seized under this act in the reasonable belief that they are smuggled goods' the burden of proving that they ..... that in none of these cases was it accepted that the onus should be on the deserting spouse either byinvoking section 106 o^the evidence act on tti^allegedgroundt^at the facts were espeeially within her knowledge or on the impracticability of proving a negative by the petitioning spouse. now ..... continuous period of not less than two years immediately preceding the presentation of the petition. explanationn to section 10(1) of, the hindu marriage act defines desertion to mean the desertion of the petitioner by the other party to, the marriage without a reasonable cause. dealing with the question as ..... compliance, failure or who knowingly and willfully makes such default for the argument that means read is not excluded for contraventions of the provisions of the act. that the use of the words 'knowingly' or ' willfully' are usually used when the legislature wants to introduce the consideration of means read ..... its provisional liquidator. the official liquidator filed a complaint on 16th july, 1969 under section 454(3) and (5a) of the companies act, 1956 (hereinafter called the act; on the allegation that though he had issued notice dated 21st april 1969, calling upon respondent no. 1 to submit before him the .....Tag this Judgment!
Court : Delhi
Decided on : Jan-18-1974
Reported in : 1974RLR694; 71CompCas101
..... proof on the accused it has done so clearly vide section 178a of the sea customs act, 1878 which states that: '178-a.(1) where any goods to which this section applies are seized under this act in the reasonable belief that they are smuggled goods, the burden of proving that they ..... continuous period of not less than two years immediately proceeding the presentation of the petition. explanationn to section 10(1) of the hindu marriage act defines desertion to mean the desertion of the petitioner by the other party to the marriage without a reasonable cause. dealing with the question as ..... 'officer who is in default' is used in the various provisions of the act. we cannot loose sight of the fact that section' 454(5) uses the words 'without reasonable excuse makes the default'. when the legislature has ..... the official liquidator to prove a negative, namely the absence of reasonable excuse. with respect we are unable to agree. section 5 of the act is a definition clause so as to relieve the legislature from every time putting the word knowingly guilty of default, non-compliance, when the expression ..... compliance, failure or who knowingly and willfully makes such default for the argument that means read is not excluded for contraventions of the provisions of the act. that the use of the words 'knowingly' or 'willfully' are usually used when the legislature wants to introduce the consideration of means read was .....Tag this Judgment!
Court : Delhi
Decided on : Apr-12-1974
Reported in : (1975)ILLJ29Del
..... servant in the discharge of his duties. the court was considering the question whether mere failure to stop when asked to stop by the customs officer amounted to ' obstruction ' within the meaning of section 167(78) of sea customs act (8 of 1878), and was replied in the negative.30. it thus appears that the ordinary dictionary meaning of the term 'obstruct' ..... meaning, obstruction was not confined to physical obstruction and included anything which made it more difficult for the police to carry out their duties, sykes v. directors of public prosecutions  a.c. 528 and hinchcliffe v. sheldon  1 w. l. r. 1207. according to yet another meaning, refusal to answer questions put by the police or to ..... not prepared to concede to the corporation, the authority to make ex parte determination creating civil liability which can be enforced by the coercive machinery provided under the land revenue act and involve the finding of facts which would also render the employer liable to prosecution. it is, thereforee, imperative that in such proceedings before an order is made, the ..... ' because while the word 'submitted' qualifies 'returns', 'furnished' qualifies 'particulars' and the word 'maintained' qualifies ''registers or records' and not because it was intended to convey that failure 1o act in relation to any of these requirements would attract the provision. the use of the expression 'no' between the words 'establishment' and 'returns' clearly indicates that the provisions of section .....Tag this Judgment!
Court : Delhi
Decided on : Apr-26-1974
Reported in : ILR1974Delhi375
..... 1 and she denied the ownership of the plaintiff and also pleaded that property sold to her was also commercial in nature. the prevalence of custom of pre-emption was also denied. on merits it was further pleaded that the alleged chhajja does not belongs to the plaintiff. it was pleaded ..... correct and the two storeyed buildings comprised four shops on the ground floor and offices and residential portions in the first and second floors. the custom of pre-emption was also denied. it was further pleaded that the plaintiff-appellant was estopped from contesting the description of the property as mentioned ..... consisted of four godowns bearing municipal nos. 1744, 1745 and 1748 in kucha lattu shah, dariba kalan, delhi. it was further pleaded that the custom of pre-emption prevailed in delhi and in the locality where the property sold was situate. the appellant claimed the right of pre-emption only under clauses ..... right to claim pre-emption under clause fourthly and fifthly of section 16 of the act. the trial court inter alias held that the property was situated within the walled town of delhi and thereforee the custom of preemption applied to the property. this finding was not challenged before us. the ..... trial court also held that the ground floor consisted of shops and thereforee in view of section 5 of the act, the building was not subject to the law .....Tag this Judgment!