Court : Delhi
Decided on : Mar-22-2005
Reported in : 120(2005)DLT598
..... , new delhi held that it did not have the territorial jurisdiction to try the case against the present respondents under section 135 of the customs act, 1962 and directed that the complaint be returned in original to the complainant/petitioner. the prayer in the revision petition is to reverse the order ..... delhi had the jurisdiction to try the respondents for offences under section 135 of the customs act.2. the facts leading to the present petition are as under:the petitioner/dri filed a complaint under section 135 of the customs act, 1962 against the respondents in the court of addl. chief metropolitan magistrate (in short ..... matheri and another truck bearing no.dil-2779 which was intercepted at kurukshetra (haryana). the respondents, who were challaned under section 135 of the customs act before the acmm delhi, moved an application for discharge on 7.8.2001 on the ground that acmm did not have the territorial jurisdiction to ..... to the knowledge of the dri officers that the vehicle was carrying contraband, viz., foreign marked gold, the offence u/s 135 of the customs act was complete. the interception of the vehicles were doe on reliable information and as soon as the trucks were intercepted, the offence should be deemed ..... on interception. the dri was entitled to the aid of local police authorities who were obliged to give their assistance u/s 151 of the customs act. in case it was not safe to search in the highway, the nearest police station could be used for the purpose. can it be .....Tag this Judgment!
Court : Delhi
Decided on : Mar-01-2005
Reported in : 2005CriLJ2495; 118(2005)DLT194; 2005(80)DRJ569; 2005(99)ECC569; 2006(193)ELT408(Del)
..... learned senior counsel, appearing for the petitioner, laid utmost emphasis on his contention that the offence punishable under section 135(1)(ii) of the customs act, 1962, is a bailable one and thereforee the petitioner even otherwise deserves to be released. a single bench decision of bombay high court in subhash chaudhary ..... 1) jcc 460, is cited on behalf of the respondent to contend that an offence punishable under section 135(1)(ii) of the customs act, 1962 is a non-bailable one. it was contended that the present petition for anticipatory bail could not be used as a basis for ..... with fine only.cognizabledittonon-cognizablenon-bailabledittobailablecourt of sessionmagistrate of the first class.any magistrate 11. the offence under section 135(1)(ii) of the customs act is punishable with imprisonment extending to three years or with fine or with both. learned senior counsel for the petitioner sought to maintain that ..... petitioner himself who had arranged the money to be given to foreign suppliers. 4. in regard to his statement under section 108 of the customs act, the plea on behalf of the petitioner is that he was actually forced to make that statement and that the same, subsequently, stands retracted ..... officials at 300 hrs on the same very day to join investigation when he allegedly made a voluntary statement under section 108 of the customs act admitting that the aforesaid firms importing the mpeg cards by mis-declaring and under valuing the same as pcb were being controlled by him .....Tag this Judgment!
Court : Delhi
Decided on : Sep-16-2005
Reported in : 123(2005)DLT613; 2005(84)DRJ249; 2006(194)ELT146(Del)
..... order. mr. mukul rohtagi, learned senior counsel appearing on behalf of petitioner, has relied on section 113(d) of the customs act, 1962 as a foundation of the argument that the actions of the customs authority need not be circumscribed by the customs act alone and confiscation of goods admitted to be improperly exported can also be predicted on the infraction of any other law ..... duly exported and it is not controverter that valuable foreign exchange has already come into country. the very fact that the consignment was permitted to be exported by the customs department at least leads to the position that the authorities/department concerned construed the notifications in the manner understood by the petitioners. the only conclusion which can be arrived ..... the decision pertaining the confiscation of the goods on the grounds of over-valuation. nothing more can be extracted from the dismissal of the special leave petition filed by the customs department.2. the additional director general of foreign trade in its detailed order has opined that the question which had arisen in those proceedings were altogether different. unfortunately, ..... for the time being in force. it is, thereforee, an idle argument that the directorate of foreign trade is not at all concerned with the actions of the customs department. the conundrum that has .....Tag this Judgment!
Court : Delhi
Decided on : Sep-14-2005
Reported in : 123(2005)DLT602; 2005(84)DRJ280; 2006(194)ELT22(Del)
..... 132 of the customs act, 1962. he submits that the reading of the appeal memo clearly indicates that the judgment dated 28th may, 2003, as a whole had been challenged and not piecemeal convictions therein. 3 ..... learned acmm vide judgment dated 28th may, 2003 and order on sentence dated 31st may, 2003 holding the petitioner guilty under section 135(1)(a) and section 132 of the customs act, 1962 2. it is contended by counsel for the petitioner that the appellate court has wrongly come to the conclusion that the appeal memo did not challenge the conviction under section ..... was incorrect for the appellate court to note merely on the basis of the cause title that the challenge is only to conviction under section 135(1)(a) of the customs act and not to that under section 132 thereof. in that view of the matter, i set aside that part of the order under challenge. further, taking into consideration the totality ..... the respondent on the other hand vehemently opposes this prayer. he submits that the petitioner be taught a lesson and that the society must know that any aberration of the customs act would not be dealt with lightly and that a message should go to the society loud and clear that any leniency shown in this respect would cause great injustice to .....Tag this Judgment!
Court : Delhi
Decided on : Sep-22-2005
Reported in : 2005(84)DRJ615
..... the fta between the two governments, the government of india issued a notification dated 01.03.2000 under section 25 of the customs act, 1962 providing for import/custom duty exemption for goods specified therein when imported under the fta from sri lanka. vanaspati (edible oil) manufactured and exported from ..... import does not satisfy the requirement of value addition. he urged that a direction could, in that view, be issued to the custom authorities to strictly adhere to the provisions of the rules of origin and prevent all such imports of vanaspati as did not qualify for ..... of the edible oil could at best account for a value addition of 20% and no more. it is submitted that the custom authorities had not enforced the rules regarding grant of preferential treatment even in a single case as not a single consignment of vanaspati ..... the petitioner, amount to dumping of cheap edible oils from sri lanka which cannot be permitted.5. the petitioners' further case is that the customs tariff (determination of origin of goods under the free trade agreement between the democratic socialist republic of sri lanka and republic of india) rules ..... industrial development plans and its monetary and financial strategies. as observed by their lordships in glass chatons importers and users' association v. uoi : 1scr862 , such policies would often be formulated keeping in view international, political and diplomatic overtones depending on friendship, neutrality or hostility with other countries .....Tag this Judgment!
Court : Delhi
Decided on : May-05-2005
Reported in : 120(2005)DLT70; 2005(82)DRJ599
..... stated to have been recovered but no statement of the petitioner was recorded on 14th march, 2003. additional commissioner of customs confiscated the entire foreign currency under section 113(d), 113(e) and 113(h) of the customs act, 1962 (hereinafter referred to as 'the act') and also imposed a penalty of rs.5 lakhs on each of the persons above stated, vide order dated ..... 30th september, 2004. aggrieved from the said order, appeal was preferred by the petitioner before the commissioner of customs (appeals). vide order dated 19th november, 2004, they were ..... is palpably untenable or is opposed to any reasoning. in the order, reliance was placed by the authorities upon the statement made by the petitioner under section 108 of the customs act wherein even details of the foreign currency to be given to one sh. chattar singh was recorded. the petitioners had failed to make a declaration under section 77 of the ..... act as legal possession and attempt to export the foreign currency was in complete violation to the provisions of the customs act, read with regulation 5 of foreign exchange management export and merit regulations 2006 as well as sub section (3) of .....Tag this Judgment!
Court : Delhi
Decided on : May-16-2005
Reported in : 121(2005)DLT127; 2005(82)DRJ575; 2005(192)ELT155(Del)
..... rejoinder, the learned counsel for the petitioner further submitted that now section 137(3) has been introduced into the customs act, 1962 whereby all offences including the present one under section 135 of the said act would be compoundable. in this view of the matter, he submits that it is not, at all, necessary ..... obligation. he contended that by this method, the petitioner, in concert with prithpal of gudia fashions private limited and one deepak ganatra, managed to evade customs duty to the extent of rs.6.40 crores. he also opposed the bail application on the ground that two employees of the petitioner, namely, ..... the said gudiya fashions private limited did not have a manufacturing unit at all and, thereforee, a fraud has been played upon the state and customs duty to the extent of rs.6.40 crores has been evaded by this clever device. the learned counsel for the petitioner, however, contends that ..... to duty concessions/exemptions. the allegation is that these goods were imported availing of duty exemptions and thereby deriving a benefit of non-payment of customs duty, however, these goods were diverted in the local market and the export obligation was not met.2. the case of the prosecution further is ..... that the goods imported under the d.e.e.c. scheme were in fact imported by gudiya fashions private limited of which the petitioner was acting as a commission agent. however, the case for the prosecution is that the goods were imported at the instance of the present petitioner and he .....Tag this Judgment!
Court : Delhi
Decided on : Jul-23-2005
Reported in : 122(2005)DLT594; 2005(83)DRJ637; 2006(195)ELT15(Del)
..... its intervention'.9. the opening paragraph of the 2004 regulations reads as follows:in exercise of the powers conferred by sub-section (2) of section 146 of the customs act, 1962 (52 of 1962), and in supersession of the customs house agents licensing regulations, 1984, except as respect things done or omitted to be done before such supersession, the central board of excise and ..... also drawn attention to the fact that regulation 6 has undergone a change in that, apart from graduates other persons holding professional degrees, group a officers of the indian customs and central excise services have also been made eligible. the petitioners are not contesting the widening of the net. the fact remains that under regulation 6 the petitioners remained ..... the employers of some of the persons endeavoring to become license holders had unsuccessfully challenged the provisions of the 1984 regulations before the hon'ble supreme court in federation of customs house agents association v. union of india, : 1997(91)elt519(sc) . 4. the cartel or monopoly of the holders of regular licenses had been perpetuated under the 1984 ..... customs hereby makes the following regulations, namely:-10. a reading of this prefatory statement to regulation 2004 leaves no manner of doubt that any action which had been taken .....Tag this Judgment!
Court : Delhi
Decided on : May-31-2005
Reported in : 131(2006)DLT12
..... scooter was intercepted and on search 250 gold biscuits of foreign markings valuing rs. 62.5 lakhs approximately were recovered and seized under the customs act, 1962 and gold control act, 1968 on the plea that the same were smuggled and are liable to be confiscated. during search from the premises of accused no. ..... ors. pending in the court of acmm, new delhi for offence punishable under sections 120-b ipc read with section 135 of the customs act, 1962 and section 85 of the gold control act, 1968. the petitioner, surkhi lal, is one of the five accused in the case. accused karim yusuf @ sunil is absconding ..... of ravinder bali. sidharth kak imposed a penalty of rs. 1 lakh upon the petitioner under the customs act, 1962 and rs. 1 lakh under the gold control act, 1968. the petitioner then preferred an appeal before the customs, excise and gold (control) appellate tribunal (in short `cegat'), new delhi being appeal no. c ..... the recovered gold was brought by the appellant. no statement of durga dass sharma or surkhi, appellant was recorded under section 108 of the customs act. in the show cause notice also the allegation against the appellant is that shri durga dass sharma used to bring the gold himself to delhi ..... -1547/92-nb and g-1/93-nb being two appeals under the customs act and gold control act. cegat set aside the order of sidarth kak and passed the following order:'heard both sides. we have gone through the statements of shri .....Tag this Judgment!
Court : Delhi
Decided on : Dec-08-2005
Reported in : 126(2006)DLT263; 2009(234)ELT618(Del)
..... and oswal weaving factory v. state of punjab, . suffice it to observe that while disposing of an application under section 129 of the customs act, 1962 the tribunal is obliged to adhere to the question of undue hardship. the order of the tribunal should show if the pleas raised before it ..... ), delhi by an interim order, impugned in this writ petition, passed under section 129-e of the customs act, 1962 directed the petitioner to pre-deposit a sum of rs. 5 crores, while waiving the remainder of the duty amount held recoverable from it. ..... unrelated parties. aggrieved by the said order, the petitioner has preferred an appeal before the commissioner of customs (appeals) and applied for waiver of the pre-deposit of duty in terms of section 129-e of the customs act. the commissioner has partly allowed the said application and directed a pre-deposit of rs. 5 crores ..... ) unit. the buyer and seller being virtually the same in the instant case, no convincing arguments for this blatant difference in the values declared to the customs have been placed on record.'6. the commissioner also held that the petitioner was not correct in asserting that a refund of rs. 18 crores was due ..... unit;b) import of equipment for internal use;c) import of demonstration equipment on loan/returnable basis; andd) import of spare parts for supply to the customers of cisco inc. to support replacements of failed parts of original equipment supplied by cisco inc.3. according to the petitioner, the prices of the imported goods .....Tag this Judgment!