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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 1997 Page 1 of about 716 results (0.048 seconds)

Oct 17 1997 (HC)

Bimal Kumar JaIn Vs. Commissioner of Customs and anr.

Court : Delhi

Decided on : Oct-17-1997

Reported in : 69(1997)DLT964; 1998(41)ELT98(Del)

..... maruti esteem car bearing registration no.dlg-6 was seized under 110 of the customs act, 1962 on 22.6.95 by the customs officials having formed an opinion that it was liable to be confiscated under section 115 of the customs act, 1962 (hereinafter the act, for short). (2) it is also not disputed that on 22.6. ..... 95, the car was standing outside the indira gandhi international airport at delhi with driver prakash sharma in it. (3) notice to show cause against the proposed confiscation of the car has been issued by the assistant commissioner of customs ..... and arc in the custody of the respondents.(7) on the date of hearing, we had called for the records of the proceedings under the customs act from the custody of the respondents. on our specific query the learned counsel for the respondent made a statement based on the record of the ..... is concerned neither he has been served with any show cause notice till this day nor is he a party to the proceedings pending under the customs act.(4) according to the petitioner he is the sole proprietor of m/s jain enterprises. in the name and style of m/s. jain ..... of section 110, if the proper officer has reason to believe that any goods are liable to confiscation under the customs act he may seize such goods. vide clause (22) of section 2 of the act 'goods' includes vehicles. vide section 124, no order confiscating any goods shall be made unless the owner of the .....

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Apr 23 1997 (HC)

Mohd. YasIn Vs. Union of India

Court : Delhi

Decided on : Apr-23-1997

Reported in : 1997IVAD(Delhi)603; 1997CriLJ4169; 68(1997)DLT179; 1997(42)DRJ116

..... total gold discovered was 1.632 kgs in weight.(2) on the happening of the aforesaid events, mohd. yasin was arrested and charged under the customs act with offences under sections 132 and 135(1)(a) of the customs act, 1962. on 16.7.1996, the additional chief metropolitan magistrate permitted him to be released on bail on a bail bond of rs. 1.5 ..... lahore and delhi on 20.4.1996. at the indira gandhi international airport at new delhi, he went through red channel and declared some goods as dutiable goods. as the custom officials were suspicious, they examined the baggage and found that 18 pair of 'chappals' which had been brought by mohd. yasin had unusual weight. on further examination it was found ..... 532 (kundanbhai dulabhai shaikh v. distt. magistrate, ahmedabad & ors.), in which case the detention order which was under the provisions of the black marketing & maintenance of supplies of essential commodities act, 1980, was set aside on the ground of six days' delay after comments of the state government relating to the detention of the petitioner in that case has been received .....

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Dec 19 1997 (HC)

Rajesh Arora Vs. Collector of Customs

Court : Delhi

Decided on : Dec-19-1997

Reported in : 1998(44)DRJ799; 1998(101)ELT246(Del)

..... , 1995 though a panchnama had been prepared on 5th march, 1995 in this connection. the customs authorities issued a show caused notice dated 8th may, 1995 under sections 110 and 111(b) and (o) of the customs act, 1962. the petitioner has challenged the show cause notice in the present writ petition mainly on two ..... grounds, i.e., the show cause notice was issued beyond the statutory limit of six months as provided in section 110(2) of the customs act and secondly that once the car ..... confiscation of improperly imported goods. the goods in the present case, i.e. the foreign manufactured car was not imported contrary to any prohibition imposed by customs act or any other law for time being in force. thereforee, sub-section (d) of section 111 is not attracted in the facts of the present ..... next point, i.e., the show cause notice having been issued beyond the period of six months as provided in section 110(2) of the customs act. the respondents are taking the effective date of seizing the vehicle in question as 5th march, 1995 when they proposed the impugned panchanama but still left ..... within the control and custody of the respondents. in law this is sufficient for purposes of treating it as a seizuring under section 110 of the customs act. reliance has been placed by the learned counsel for the petitioner on gain chand and others v. state of punjab 1983 e.l.t. .....

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Oct 28 1997 (HC)

Supreme Steels and General Mills Vs. Union of India

Court : Delhi

Decided on : Oct-28-1997

Reported in : 70(1997)DLT773; 1997(96)ELT232(Del)

..... india; or (ii) by a hundred per cent, export-oriented undertaking and allowed to be sold in india, shall be an amount equal to the aggregate of the duties of customs which would be livable under section 12 of the customs act, 1962 (52 of 1962), on like goods produced or manufactured outside india if imported into india, and where the said duties of ..... customs arc chargeable by reference to their value, the value of such excisable goods shall, 'ga power of central government to change excise duty on the basis of capacity of production ..... commissioner of central excise and such annual capacity of production shall notwithstanding anything' contained in any other provision is, 1962, (52 of 1962) and the customs tariff act, 1975 (51 of 1975). explanationn 1.-where in respect of any such like goods, any duty of customs livable under the said section 12 is livable at different rates, then, such duty shall, for the purposes of ..... exportoriented under taking and allowed to be sold in india. explanationn 7-for the removal of doubts, it is hereby clarified that for the purposes of section 3 of the customs tariff act, 1975 (51 of 1975), the duty of excise livable on the notified goods shall be deemed to be the duly of excise livable on such goods under the schedule .....

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Jan 16 1997 (TRI)

Cc Vs. Kunal Metals (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-16-1997

Reported in : (1997)(69)LC537Tri(Delhi)

..... goods covered under bill of entry 101585 dt. 25.10.1991 should not be determined at rs. 34.94,000/- under section 14 of the customs act, 1962 and customs valuation rules made thereunder. d) 43.675 m.t. valued at rs. 34,94,000/- of brass castings of burner should not be confiscated ..... to prove the offence of mis-declaration is upon the department since this is not a case attracting the provisions of section 123 of the customs act, 1962, as neither burners nor brass scrap are covered under that section nor are specified in any notification issued under that section. since the burden ..... licence.therefore, the department has clearly proved the violation of law and hence the goods are liable for confiscation under section 111(d) of the customs act, 1962 read with clause 3(1) of the import (control) order, 1955.15. the other question raised is as to whether there has been a ..... , it was alleged that as the goods were attempted to be cleared by misdeclaration, they are liable to confiscation under section 111(d) of the customs act, 1962 read with clause 3(1) of the import (control) order, 1955.12. the importers in the present case have not placed any counter evidence ..... the order is not legally correct and proper. (11) the board therefore, under the provision of section 129d(1) of the customs act, 1962 directs the commissioner of customs, delhi to apply to customs, excise and gold (control) appellate tribunal for correct determination of the points arising out of the said order. (a) whether after .....

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Nov 04 1997 (TRI)

Volga Embroideries Pvt. Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-04-1997

Reported in : (1998)(76)LC197Tri(Delhi)

..... more than 7 years old and violate the condition about the age of machines being less than 7 years old and attract liability to confiscate under section 111(d) of customs act, 1962.further the commissioner felt that a lenient view could be taken in the matter in view of the fact that no evidence had been brought forth against the role of ..... machines covered under bill of entry no. 106797 dated 15.3.1993 and bill of entry no. 107131 dt, 26.3.1993 under section 111(d) and 111(m) of customs act, 1962. however, he has granted redemption on fine of rs. 50,000/- in lieu of confiscation. he has also imposed a penalty of rs. 10,000/- under section 112(a) of ..... customs act, 1962.2. the facts of the case are that the appellants imported some second-hand textiles embroidery machines declaring the goods as one saurer is-55, 10 yarder embroidery machines model ..... omissions had rendered the subject goods as per annexure, liable to confiscation under section 111(d) and section 111(m) of the customs act, 1962 and thereby have become liable to penal action under the provisions of section 112 of the customs act, 1962. (a) the subject goods valued at rs. 6,47,338.00 imported vide b/e no. 106979 dt. 15.3.1993 imported .....

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Dec 26 1997 (TRI)

Ramesh Khatnani Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-26-1997

Reported in : (1999)(110)ELT631TriDel

..... for explaining the position shifted to the point of recovery on search.47. further, we note that foreign marked gold biscuits are notified item under section 123 of the customs act, 1962, which clearly shifts the burden of proof to the appellants to prove that the gold biscuits were acquired/possessed/kept legally. this burden was not discharged by the appellants ..... 129], this tribunal held that documentary evidence has to be preferred as against some oral versions given before the investigating officers and that the statements recorded under section 108 of customs act, 1962 should be given credence, but when inconsistent with documentary evidence recovered during the search, such documentary evidence is to be preferred.37. summing up his arguments, the ld. ..... legally; that sale of gold imported as passengers baggage was permitted under the import trade control policy; that gold and foreign currencies were not notified under chapter iv of the customs act, 1962 and, therefore, no documents were required to be kept for legal possession and custody of the gold. on indian currency also, no evidence has been placed on record ..... ld. counsel for the appellants submitted that the search was illegal inasmuch as search authorisation was issued by a superintendent who is not so authorised under section 105 of the customs act, 1962.the ld. counsels submitted that since the search was illegal, therefore, no action on the results of the search i.e. recovery of gold biscuits, foreign currency and .....

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Sep 12 1997 (TRI)

Amba Woollen Mills Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-12-1997

Reported in : (1998)(99)ELT353TriDel

..... 20- 10-1987. by this order also, the collector has ordered for confiscation of goods namely, polyester fibre as well as acrylic fibre under section 111 of customs act, 1962. he has not granted an option to the importers to redeem the same on payment of fine. by this order, he has imposed a penalty of rs. ..... rs. 1,00,000/- against m/s. amba woollen mills besides ordering confiscation of goods namely, polyester fibre as well as acrylic fibre under section 111 of the customs act, 1962. he has not given an option of redemption to the importers. in the same order, he has imposed personal penalty of rs. 2,00,000/- on m ..... and value. these were seized on 18-6-1986 under the reasonable belief that they are liable to confiscation under the provisions of the customs act, 1962. the appellants were issued with a show cause notice.8. in his statement dated 22-8-1986 and 4-9-1986 recorded under section 108 of the ..... customs act, 1962, mr. ravinder garg, partner of m/s. amba woollen mills had inter alia stated that they had negotiated the deal for import of 50 ..... the appeals filed by m/s. amba woollen mills and m/s. shakti international against the imposition of personal penalty in terms of section 112 of the customs act, in respect of these two impugned orders noted.4. the facts of the case are that information was received in the directorate of revenue intelligence (dri), .....

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Mar 21 1997 (TRI)

Collector of Customs Vs. Ramnlal Kamdar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-21-1997

Reported in : (1997)(93)ELT116TriDel

..... merits as well as on time bar as the claims had been preferred after the statutory period of 6 months prescribed under section 27(1) of the customs act, 1962. the importers prefered writ petition to the delhi high court. the hon'ble high court directed the assistant collector to consider the issue on merit in ..... justified in disallowing the claim for refund as they were bound by the period of limitation provided therefore in the relevant provisions of the customs act, 1962. if really the payment of the duty was under a mistake of law, the party might seek recourse to such alternative remedy as it ..... position before us that the claims filed by the respondents were beyond the statutory period of 6 months as laid down under section 27 (1) of the customs act. while passing the order by the delhi high court for considering the claim, however, the delhi high court had not noticed the judgment of the hon' ..... points raised by the learned counsel for the respondents such as jurisdiction of this court under article 226 in the light of section 27(1) of the customs act. on the finding given by us, the judgment of the learned judge has to be set aside. 16. we do not find any need to go ..... company, as reported in 1996 (84) e.l.t. 401 that the high court under writ jurisdiction cannot direct the customs authorities to ignore the time limit prescribed under section 27 of the customs act even though high court itself may not be bound by the time limit of the said section. the hon'ble supreme court .....

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Jan 09 1997 (TRI)

Lath Katha Udyog Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-09-1997

Reported in : (1997)(94)ELT101TriDel

..... into india in contravention of the provisions of notificaiton no. 76/65-cus., dated 19-6-1965 was taken into possession under section 110 of the customs act, 1962. the representative sample of the seized gambier was also taken. the public analyst u.p. govt, lucknow's chemical report dated 29-9-1994 state ..... 72,250 kg. of gambier under section 111(d) of the customs act, 1962 and also imposed a penalty of rs. 2 lakhs on the appellant under section 112 of customs act, 1962.2. brief facts of the case are that on information the officers of customs (prev.) division, lucknow found a consignment of gambier of foreign origin ..... both sides. in this case, the consignment of gambier weighing 72250 kg. was taken into possession under section 110 of the customs act, 1962. the contention of the appellant is that it is not a gambier but it is a kutch finish bhatti of nepal origin. ..... receipt regarding issue of telegram and also produced a certificate from the concerned post office where it is certified that the registered letter from commissioner of customs (prev.), lucknow was delivered to the appellant on 17-8-1995. in these circumstances without going into the merits of the case, we find ..... nepal shall be stopped. the appellant bought the goods under indo-nepal trade treaty, therefore the collector of customs have no jurisdiction to take cognigence of violation of the treaty or to act as adjudication authority. he further submitted that the katha and gambier are synonymous in each other and he relied .....

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