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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 1989 Page 1 of about 485 results (0.073 seconds)

Sep 11 1989 (HC)

Avtar Chand Kehar Vs. Union of India and Others

Court : Delhi

Decided on : Sep-11-1989

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 17 1989 (HC)

Ved Pal Anand Vs. Union of India and ors.

Court : Delhi

Decided on : Mar-17-1989

Reported in : ILR1989Delhi264

..... and consequently made the polyester filament yarn/fiber imported duty tree liable to confiscation in terms of clause (o) of section 111 of the customs act, 1962. the manner in which the polyester filament yarn/fiber was decaled duty free and its sale into india without fulfillling the export obligations in violation ..... of contention (in.cr. writ 555/88), the,detaining authority was aware of the fact: that the powers of customs officer to summon under section 108 of the customs act, 1962 had been challenged by the petitioner in civil revision petition no. 3694 of 1985 and an order had been passed on ..... . no,; 3694 of 1985 on 19-7-88- in the punjab & haryana high court challenging the powers of customs officers to summon persons under section 108 of the customs act, 1962 and got stayed further action on summons dated 27-5-83 in terms of orders dated 21-7-88 of the ..... an interlocutory application in that petition on 21st july, 1988, whereby further action on summons dated the 27th may, 1988 by the customs authorities had been ..... of 2nd july, 1988 written by shri g.l. aggarwal to the superintendent (preventive) chaildigarh. the superiatendent (preventive) was holding proceedings under the customs act, which proceedings were admittedly not concluded by the time the detention order was passed. that document was neither material nor vital.(72) mr. misra in .....

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Aug 08 1989 (HC)

Surjit Singh Vs. Union of India and ors.

Court : Delhi

Decided on : Aug-08-1989

Reported in : 39(1989)DLT387

..... continue to do so in future in the same manner or otherwise. although departmental proceedings as well as prosecution proceedings under the customs act, 1962 have been initiated against you and although you are released on bail, i am satisfied that it is necessary to detain you under the provisions ..... (supra) inasmuch as these grounds clearly indicate from paragraph 4 onwards that the petitioner had in his own statement recorded under section 108 of the customs act admitted of having smuggled gold into india with the currency which he had smuggled out while leaving the country, and that his visits to abroad, ..... authority may have formulated his subjective satisfaction t hat inspire of the seizure of the passport, which continued to be in the custody of the customs authorities, he was capable of indulging in smuggling activities, which has the necessary connotation of a person taking out of the country or bringing ..... 13th october, 1988 invoking the provisions of section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as the cofeposa act), damped on him with a view to preventing him from smuggling goods, is that the order of detention suffers from non ..... of cofeposa act, 1974 with a view to preventing you from smuggling goods.'(10) the contention is that by saying : 'unless prevented you will continue .....

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Oct 03 1989 (HC)

ishwar Parasram Punjabi Vs. Union of India

Court : Delhi

Decided on : Oct-03-1989

Reported in : 40(1990)DLT91; 1990(25)ECC430; 1990(48)ELT224(Del)

..... of foreign origin were seized from different places on 18th november, 1988. the seizure was effected in exercise of the powers under section 110 of the customs act 1962. these, inter alia, included 676 vcrs., 357 vcps and 59,900 colour film rolls and 4 photo papers, all valued at rs 1.66, ..... of an order passed by the metropolitan magistrate. new delhi, on 25th april, 1989 on the application moved by the customs' department under section 110(1-a) of the customs act, 1962, is assailed on the plea that the order suffers from inherent defect as it has been passed without any notice to ..... to the effect that the order passed by the learned metropolitan magistrate without notice to him. on application under section 110(1-a) of the customs act, dated 20th april 1989, was not sustainable, because it stands vitiated owing to the lapse committed in not affording opportunity of hearing, or ..... goods or any other relevant consideration. (14) the provisions that follow, namely, as contained in sub-section (1-b) of section 110 of the customs act require such a proper officer to prepare an inventory of such goods, containing details as to their description, quality quantity, mark, numbers, country of origin ..... of the impugned order, was the case property inasmuch as the petitioner's remand is being taken for his prosecution under section 135 of the customs act and that it now transpires that a criminal complaint has also been filed in the court of the addl. chief metropolitan magistrate. the petitioner .....

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Jul 31 1989 (HC)

Somany - Pilkington's Ltd. Vs. B. P. Verma (Director, Publications)

Court : Delhi

Decided on : Jul-31-1989

Reported in : 1995(76)ELT281(Del)

..... the conclusion that the present suit is not maintainable unless it is shown that there has been a breach of the procedure prescribed by the customs act, 1962. it is not sufficient to say that the order imposing excessive customs duty was wrong. i would accordingly decide the second issue in favor of the defendants.' 51. in union of india v. tara chand (supra ..... alone, the show cause notice was quashed. 50. in madras rubber factory ltd., madras, (supra) this court has held under : 'issue no. 2. now turning to the question whether the customs act bars the suit which is the subject matter of second issue, i may state that reliance has been placed on the judgment of the supreme court in union of india ..... provides a complete machinery for obtaining redress against erroneous exercise of authority, jurisdiction of the civil court to grant relief is barred. liability to pay a duty of customs is not a common law liability; it arises by virtue of the sea customs act in respect of any grievance arising in consequence of enforcement of that liability machinery has been provided by the ..... act. having regard to the complicated nature of the questions which arise in the determination of liability to pay duty of customs the legislature has invested the power of determining liability and the .....

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Dec 07 1989 (HC)

Paras Laminates (P) Ltd. Vs. Customs, Excise and Gold (Control) Appela ...

Court : Delhi

Decided on : Dec-07-1989

Reported in : [1990]68CompCas72(Delhi); 40(1990)DLT179; 1990(26)ECC109; 1988RLR445a

..... bench-b. (4) the short question that requires going into is as to whether the customs, excise and gold (control) appellate tribunal consisting of two members beach, constituted u/s. 129 of the customs act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three-member ..... of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129-c of the customs act, but also an improper exercise of judicial discretion. (12) in case reported as union of india v. godfrey philips india ltd., : [1986]158itr574 ..... such bench shall consist of not less than three members and shall include at least one judicial member and one technical member.'by virtue of the customs (amendment) act, 1985. in place of words 'three' members', the words 'not less than two members' were substituted. (6) as is apparent from the ..... which in fact were shipped. the petitioners filed the bill of entry classifying the said moulds under tariff item no. 84.60. the appraiser of customs, however classified the goods imported by the petitioner as stainless steel sheets under tariff item no. 73.15(2) and seized the goods. the ..... a special three-member bench regularly constituted to hear appeals u/s. 129-c(3) of the act heard the appeal in the case of bakelite hylam ltd. and another v. collector of customs, bombay . this bench was squarely concerned with the interpretation and classification of the goods ibid, moulds-stainless .....

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Dec 07 1989 (HC)

Paras Laminates Pvt. Ltd. Vs. Cegat

Court : Delhi

Decided on : Dec-07-1989

Reported in : 1990(45)ELT521(Del)

..... appellate bench-b.3. the short question that requires going into is as to whether the customs, excise and gold (control) appellate tribunal consisting of two members bench, constituted under section 129 of the customs act, 1962 has the power or the jurisdiction to overrule its own earlier decision given by a three ..... decision of three-member bench on the same subject matter and classification of the goods is not only contrary to the provisions of section 129c of the customs act, but also an improper exercise of judicial discretion.11. in case reported as union of india v. godfrey philips india ltd. - : [1986]158itr574 ..... bench shall consist of not less than three members and shall include at least one judicial member and one technical member.'by virtue of the customs (amendment) act, 1985, in place of words 'three members', the words 'not less than two members' were substituted.5. as is apparent from the ..... in fact were shipped. the petitioners filed the bill of entry classifying the said moulds under tariff item no. 84.60. the appraiser of customs, however, classified the goods imported by the petitioner as stainless steel sheets under tariff item no. 73.15(2) and seized the goods. ..... that a special three-member bench regularly constituted to hear appeals under section 129c(3) of the act heard the appeal in the case of bakelite hylam ltd. and another v. collector of customs, bombay, . this bench was squarely concerned with the interpretation and classification of the goods ibid, moulds .....

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Jul 29 1989 (HC)

Dinabandhu Mondal Vs. Union of India and Others

Court : Delhi

Decided on : Jul-29-1989

Reported in : [1989]65CompCas39(Delhi)

..... in holding that shri dinabandhu mondal, the present petitioner, has been smuggling goods and engaging in transporting and concealing smuggled goods. even though adjudication and prosecution proceedings under the customs act, 1962 are likely to be initiated, he is satisfied that the petitioner should be detained under the conservation of foreign exchange and prevention of smuggling activities ..... india took them into possession. all the four occupants of the car were arrested then and there. 2. in his statement under section 108 of the customs act, shri dinabandhu mondal claimed the ownership of all the twenty pieces of gold biscuits of foreign origin and, inter alia, stated that he had started smuggling foreign gold since december ..... customs officers of the preventive unit seized the ambassador car under section 110 of the customs act, and on reasonable belief that the twenty pieces of primary gold and two wrist watches, all of foreign origin, were illicitly imported into ..... below the dashboard. a personal search of the occupants was also taken and articles besides currency notes of various denominations were taken into possession. in the meantime, the customs officers reached there and the officer-in- charge, habra police station, handed over twenty pieces of gold biscuits along with other recovered articles to them. in turn, the .....

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Sep 04 1989 (TRI)

Collector of Customs Vs. Skefko India Bearing Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-04-1989

Reported in : (1990)(30)LC193Tri(Delhi)

..... also pleaded that the respondents should be directed to pay differential excise duty. fine in lieu of confiscation should also be imposed and personal penalty under section 112 of the customs act, 1962 may also be imposed. shri doiphode has argued that full reliance can be placed on the seized documents. in support of his argument, he has referred to the judgment ..... at which the goods were ordinarily sold. shri doiphode argued that discount was not admissible and the question arises whether there can be different prices under section 14 of the customs act, 1962. he has also referred to the letter appointing m/s.punjab bearing traders as canvassers, which appears on page 200 of the respondents' paper book. shri doiphode has referred ..... 6202, 6203, including shielded bearings in each of 24 bills of entry, which mis-declaration have rendered all the 24 imports liable for action under section 111(m) of the customs act, 1962. the extent of under-valuation and consequent amount of duty sought to be evaded in respect of each of the 24 consignments are indicated in the enclosed annexure 'c' which ..... of search, certain documents were taken over by the enforcement directorate. the said documents were scrutinised by the officers of the department for possible violation of the provisions of the customs act, 1962 and copies of certain documents which were found useful and relevant were obtained from the enforcement directorate. on the basis of the scrutiny of those documents, a show cause notice .....

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Feb 28 1989 (TRI)

Nikon Systems (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-28-1989

Reported in : (1989)(23)LC343Tri(Delhi)

..... (cif) (assessable rs.1,83,717.29) appeared to be without the cover of a valid import licence and were liable for confiscation under section 111(d) of the customs act, 1962. the appellant vide their letter dated 13.3.87 requested for waiver of issue of show cause notice and had also requested for personal hearing. the appellant had pointed out ..... value of all the three bills of entry to the tune of rs. 1,01,515.00 and the goods were liable to confiscation under section 111(m) of the customs act, 1962. it was further observed that the following goods did not conform to the description in the invoices:---------------------------------------------------------------------------------invoice description goods actually found value appraised --------------------------1. cabinet fitted with metal ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect. (i) invoice no ..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect. (i) invoice no .....

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