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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 1993 Page 1 of about 227 results (0.073 seconds)

Aug 20 1993 (HC)

Duvinder Nath Sahi Vs. the Administrator Union Territory of Delhi

Court : Delhi

Decided on : Aug-20-1993

Reported in : 1993IIIAD(Delhi)549; 1994(28)DRJ188

..... he used to earn rs.2,000.00 to 2,500.00 .(5) the petitioner was arrested on 10th july, 1990 under section 104 of the customs act, 1962 and was remanded to judicial custody till 24th july, 1990 which was further extended till 9th august, 1990. he was, however, admitted to bail by ..... gold biscuits and accordingly the said gold biscuits were seized.(4) in his voluntary statement dated 10th july, 1990 recorded under section 108 of the customs act, 1962, the petitioner admitted the recovery and seizure of gold from his person in the manner stated hereinabove and he stated that the gold recovered from him ..... why the gold under seizure should not be confiscated under section 111(d) and 111(1) of the customs act, 1962 and as to why penalty would not be imposed upon him under section 12 of the act. there after by order dated 29th october, 1990 the adjudicating authority passed orders to confiscate the gold ..... carrying gold in his rectum to which he replied in the affirmative and eased out three packets from his rectum, washed and handed over to the customs officer. in these packets three gold biscuits of 10 tolas, all foreign marked were recovered and those gold biscuits were found to be of 24 ..... by the supreme court that even unexplained delay (which was five months in that case) in making the order against economic offender under the cofeposa act would not be sufficient to vitiate the order if the grounds were not stale and the nexus between the grounds and the order of detention still existed .....

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Aug 13 1993 (HC)

Baljit Singh Vs. Union of India and ors.

Court : Delhi

Decided on : Aug-13-1993

Reported in : 51(1993)DLT413

..... .32.676.00were seized under panchnama in the reasonable belief that the same were attempted to be smuggled out of india and hence liable for confiscation under the provisions of customs act, 1962. in his statement dated 15.8.91 he admitted possession .carriage and recovery of foreign currency and indian currency from the two sweetmeat boxes carried by him in his hand ..... not been detained so far, though a period of more than one year has elapsed. the petitioner was apprehended on 15.8.91. his statement under section 108 of the customs act was recorded on that very day; the adjudication proceedings were started on 16.8.91 and he was imposed a fine of rs. 30,000.00 but the detention order ..... order against this petitioner till 24.4.92. it is not the case of the department that the petitioner was not available and his statement under section 108 of the customs act was not recorded. his statement under section 108 was recorded on the very day of his apprehension, which he retracted on 17.8.91 when he was produced before the ..... and indian currency unless covered by a valid permit issued by reserve bank of india is prohibited in terms of section 13(1) of foreign exchange regulation act, 1973 read with section 11 of the customs act. on the basis of this statement made by him and the recovery of foreign and indian currencies he was detained. the foreign and indian currencies wereseized .....

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Apr 16 1993 (HC)

Yashvir Singh Vs. Administrator and ors.

Court : Delhi

Decided on : Apr-16-1993

Reported in : 1993(3)Crimes441; 1993(26)DRJ449

..... at rs.8,61,150.00 (cif) were recovered. it has further been alleged that the petitioner in his statement dated 10th march, 1992 recorded under section 108 of the customs act, 1962 admitted the recovery and seizure of the electronics items mentioned hereinabove. vide order dated 9th november, 1992, the administrator of national capital territory of delhi in exercise of powers conferred ..... . airport, new delhi. while he was passing through red channel counter, the custom authorities asked him whether he was carrying any contraband to which he replied in the negative, but as a result of examination of his baggage, 80 pcs. of printed circuit ..... , 1992 passed by the administrator of national capital territory of delhi in exercise of powers conferred by section 3(l) of the conservation of foreign exchange & prevention of smuggling activities act, 1974 (hereinafter referred to as 'cofeposa'). (2) it has been alleged in the grounds of detention that on 10th march, 1992 the petitioner arrived from singapore at i.g.i ..... by section 8(f) of the cofeposa act read with section 10 of the said act directed that the petitioner be detained for a period of one year from the date of his detention i.e. 2nd september, 1992. (3) the petitioner .....

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Dec 07 1993 (TRI)

R. Dinesh Kumar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-07-1993

Reported in : (1994)(52)LC418Tri(Delhi)

..... without a valid voucher required under section 11(f) of the customs act, 1962 render them liable to confiscation under section 111(f) of the customs act, 1962.21. the zip fastners are also notified under notification no.204/84-cus. f.no. 394/4/84-cus (as) dated 20th july, 1984 ..... fasteners are specified under notification no. 205/84-cus.f.no. 394/4/84-cus (as) dated 20th july, 1984 issued under section ll(b) chapter iv-a of the customs act, 1962 as the goods with respect to which special measures for the purpose of checking the illegal import, circulation and disposal and facilitating the detection thereof shall be taken. their transportation ..... no. 2/85 dated 9.8.1985 for 300 pcs. of sakura photofilms) in the name of shri sushil damani.4a. in the statement recorded under section 108 of the customs act, 1962 dated 7.10.1985 shri dinesh kumar @ sushil damani stated, inter alia, that he is a notified dealer and deals in zip fasteners; that he had purchased zip fasteners three ..... issued under section 123 of the customs act, 1962 which provides that where any goods to which this section applies are seized under the reasonable belief that they are smuggled goods, the burden of proving that they are not .....

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Sep 16 1993 (TRI)

Shantilal Mehta Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-16-1993

Reported in : (1993)(49)LC442Tri(Delhi)

..... of the appellant at calcutta airport is relevant: in exercise of the powers conferred by sub-section (2) of section 79 of the customs act, 1962 (52 of 1962) and in the supersession of the baggage rules, 1970 and ceylon baggage rules, 1930, the central government hereby makes the following rules, ..... the appellant had attempted to import the offending goods in contravention of sub-section (d), (i) and (m) of section 111 of the customs act, 1962. hence the ratio of the tribunal's decision quoted above we hold that the order passed by the additional collector imposing penalty on the appellant ..... finding that the offending items of jewellery were also liable to confiscation under sub-section (i) and (m) of section 111 of the customs act, 1962.10. another point raised by the appellant is that the impugned order cannot be sustained since he was acquitted in the case in criminal proceedings ..... this regard we consider it desirable to refer to sections 77 and 79 relating to import of goods as baggage in chapter xi of the customs act, 1962, which are reproduced below: special provisions regarding baggage, goods imported or exported by post and stores, 77. declaration by owner of baggage--the ..... evidence that the goods were of third country origin the order holding the goods as liable to confiscation under section 111 (d) of the customs act, 1962 was not sustainable. he contended that the order imposing penalty on his client was also illegal since the adjudicating authority had failed to mention .....

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Sep 30 1993 (TRI)

Glass Moulding Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-30-1993

Reported in : (1994)LC464Tri(Delhi)

..... excess of the declared value, the invoice price was acceptable as the transaction value or the assessable value of the goods under section 14(1) of the customs act, 1962 and rule 9(l)(e) of valuation rules invoked by the assistant collector was not relevant.the appellants have further contended that the imported goods could not ..... b-30 and s-30 varieties of "raw optical glass sheets" could be deemed as the value of the goods under section 14(1) of the customs act, 1962.7. it has been argued on behalf of the respondents that the supplier's quotation in respect of b-30 and s-30 varieties of optical raw ..... of b-30 and s-30 varieties being a specially reduced price could not be accepted as the price in terms of section 14(1) of the customs act, 1962. in this regard he also referred to the findings of the assistant collector on pages 38 to 42 of the appeal paper book.he contended that the ..... by the suppliers was a special price not available to other importers.they claimed that the declared price represented the value of the goods under section 14 of the customs act, 1962. they also claimed that the imported b-30 and s-30 varieties being inferior were offered by the supplier @ u.s. $ 1.50 per kg. ..... since the price declared by the appellants on the basis of the invoice price did not satisfy the criteria laid down under section 14(1) of the customs act, 1962. he stated that on account of the fact that |he different varieties* of the goods were not identical, the price quoted in respect of other .....

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Dec 21 1993 (TRI)

Collector of Customs and Central Vs. General Marketing and Mfg. Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-21-1993

Reported in : (1994)(52)LC399Tri(Delhi)

..... shall be determined using reasonable means, consistent with the principles and general provisions of these rules and sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) and on the basis of data available in india. (2) no value shall be determined under provisions of these rules on the basis of-- ..... on the basis of his judgement.(vi) on the question of computation to arrive at the loading/adjustment factor in terms of section 14 of the customs act, 1962, we find that general principals of financial accounting will not be applicable, as we are neither concerned with the profit aspect nor with determination of ..... at the suggested consumer price; that transaction value based on net dealers' price should alone be the assessable value under section 14(1) of the customs act, 1962; that since all requirements for accepting the net dealers' price were fully satisfied and there was no scope to warrant the application of any provision of ..... of the dual pricing system whereby the dealers are shown a preferential treatment would go against the substance of. section 14(1) of the customs act, 1962 which clearly lays down that the value of the imported goods would be deemed to be the price at which such or like goods are ..... . 1963f in his order, the learned collector held that the position regarding the valuation of goods under section 14 of the customs act, 1962 prior to 16th august, 1988 however, would be different since under the pre-amended section 14, there was no legal recognition .....

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Oct 11 1993 (TRI)

Parekh and Co. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-11-1993

Reported in : (1995)LC178Tri(Delhi)

..... should prevail over the general entry under sl. no.10. the learned advocate referred to the provisions of section 14 of the customs act, 1962, and pleaded that under the customs valuation rules which had been amended on 16-8-1988, the concept of market value was out of date. in any ..... - export policy, 1988-91. (2) whether the invoice value was the correct price for the purposes of levying the duty of customs, under the provisions of the customs act, 1962.3. the appellants had imported a consignment of 3,000 pieces of locks and accessories. they sought clearance of the said goods under ..... that in case the transaction value is rejected then the burden of proof is on the customs department that the value adopted by them for assessment is the value as per section 14 of the customs act 1962.37. further, suspicion howsoever grave cannot take the place of legal proof (refer babcock venkateshwara ..... pvt. ltd. v. collector of custom -1985 (20) elt 335 (tribunal).sandip agarwal v. collector of customs 1992 (62) elt 528 (cal.), the calcutta ..... from the manufacturers. he again stated that the results of market enquiries were not available and thus the order passed by the collector of customs, rajkot was illegal. he pleaded that the specific description should prevail over the general description and that the goods were covered by the .....

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Nov 22 1993 (TRI)

C.R. Salian and H.C. Choksi Vs. Collector of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-22-1993

Reported in : (1994)(71)ELT81TriDel

..... notice was issued to shri h.c. choksi, the other appellant in this case under sections 111(m), 112(a) for violation of section 11 of customs act, 1962. the company filed a detailed reply and so also salian but no reply was filed by shri choksi. the ld. deputy collector passed the order-in- ..... us. the proviso granting right of appeal to the collector against the orders passed by adjudication is provided in section 128 of the customs act, 1962. it reads as follows :- "128. appeals to collector (appeals) - (1) any person aggrieved by any decision or order passed under this ..... , the present appeals are clearly not maintainable. the rulings cited by the ld. counsel is under civil procedure code, which proviso does not apply to the appeal proceedings under the customs act.7. in hindustan photo films mfg. co. ltd. and union of india v. cegat -1989 (50) e.l.t. 234, the hon'ble delhi high ..... court examined the matter pertaining to right of appeal by 'aggrieved persons' under section 129a of the customs act. analysing the proviso, the court held that hindustan photo films mfg. co. ltd. would come under "aggrieved persons" as their right would be affected if they ..... recapitulate the same for the sake of brevity.8.2 right of a person to file an appeal before the tribunal is governed by section 129a of the customs act. relevant extracts from sub-section (1) of section 129a is reproduced below :- (1) any person aggrieved by any of the following orders may appeal .....

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Dec 20 1993 (TRI)

Hindustan Aluminium Corpn. Ltd. Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-20-1993

Reported in : (1994)LC413Tri(Delhi)

..... (pyro blocks)" were classifiable under heading 68.06 :- "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 ceramic fibre blocks (pyro-blocks), falling under ..... notification no. 26/84-cus., dated 22-2-1984 issued in exercise of the powers under sub-section (1) of section 25 of the customs act, 1962 can have no relevance to note 7(d) of chapter 98, since as provided in that note, only such items which are specifically notified by ..... under chapter 90. paras 20 and 21 of the said decision being relevant are reproduced below :-* * * * **mitra prakashan pvt. ltd. v. collector of customs, we hold that even though the imported "ceramic fibre blocks (pyro blocks)" were assessable under heading 98.06, the appellants were eligible for the benefit of the ..... parts of industrial furnaces, from so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as ..... heading no. 68.06 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india for use as component .....

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