Court : Delhi
Decided on : Feb-26-2008
Reported in : 2008CriLJ2459; 148(2008)DLT382; 2008(101)DRJ696
..... and passing of this detention order as well as object of your detention has been well maintained. 40. i am further aware that the adjudication and prosecution proceedings under the customs act, 1962 are likely to be initiated against you in due course. these proceedings are however, punitive in nature. considering your potentiality and propensity to indulge in such activities in future, i ..... dated 07.08.2006. the prosecution case against you was filed by dri, new delhi under the customs act, 1962 and the trial is in progress.36. taking into consideration the foregoing facts and materials on record, i am reasonably satisfied that your activity amounts to smuggling as defined in ..... him from smuggling goods in future'. the grounds of detention narrate inter alias that the detenu was arrested on 0200 hours on 29.10.2007 under section 104 of the customs act, 1962 and on production in the court of learned acmm, patiala house, new delhi was lastly remanded to judicial custody till 28.12.2007. it appears that predicated on the impugned ..... sanjay gandhi transport nagar and village badli, delhi; that you were examined on 26.8.2004 and were subsequently arrested for offences punishable under the provisions of customs act, 1962; that you were also detained under cofeposa act on 20.02.2006 for your involvement in that case. however, the detention order was set aside by the hon'ble delhi high court vide judgment .....Tag this Judgment!
Court : Delhi
Decided on : Feb-19-2008
Reported in : (2008)215CTR(Del)279; 300ITR6(Delhi)
..... gain derived from the assessed's industrial undertaking.10. on the other hand, the entitlement to duty drawback that we are concerned with is referable to section 75 of the customs act, 1962. this section reads as follows:'75. drawback on imported materials used in the manufacture of goods which are exported.' (1) where it appears to the central government that in respect ..... the business of the industrial undertaking which is to manufacture and export goods out of raw material that is imported and on which customs duty is paid. the entitlement for duty drawback arises from section 75(1) of the customs act, 1962 read with the relevant notification issued by the central government in that regard.23. learned counsel for the revenue also drew our ..... attention to pandian chemicals ltd. v. commissioner of income tax : 262itr278(sc) . however, on a reading of the judgment we find that that also deals with section 80hh of the act and does not lay ..... made under sub-section (2):provided xxx xxxprovided further that xxx xxxa perusal of the above provision shows that an exporter is entitled to drawback on the duty of customs chargeable under this act on any imported material if those imported materials have been used in the manufacture or processing of goods for export. of course, this is subject to a notification .....Tag this Judgment!
Court : Delhi
Decided on : May-16-2008
Reported in : 2008(104)DRJ86; 2009(238)ELT46(Del)
..... documents pertaining to illegal/wrong generation and subsequent cancellation of bcgp with respect to one consignment. a criminal complaint of offence under sections 132 and 135(1)(a) of the customs act, 1962 was filed against the petitioner on 11th june, 1999 and cognizance of which has been taken by the acmm. a penalty of rs 10 lacs was imposed on the petitioner ..... under section 112(b) of the customs act vide adjudication order dated 21st december, 1999. on the proposal of the customs department, a detention order dated 4th august, 2000 under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities ..... customs act and ipc have no bearing on the order of detention passed under the cofeposa act. the matters of settlement commission and the cofeposa are altogether different issues, the orders of the respective authorities should not and cannot be binding or ..... the settlement commission; the revocation of the detention order issued in respect of the detenu is a different issue and not governed by provisions of section 127f(2) of the customs act. the apex court held that the immunity granted by the settlement commission from fine, penalty and prosecution under the provisions of the .....Tag this Judgment!
Court : Delhi
Decided on : Feb-05-2008
Reported in : 2008(101)DRJ473; 2009(235)ELT430(Del)
..... recorded and the petitioners were arrested for the offences under section 132 and 135 of the customs act, 1962 ( hereinafter to be referred to as, 'the said act' ) on account of alleged false declaration, false documents and evasion of customs duty. simultaneously adjudication proceedings were also initiated under the said act.2. in the course of adjudication proceedings, on the written request made by the ..... by the committee of officers appointed at the request of the petitioners. on the conspectus of all the aforesaid material, a finding was reached against the petitioners by the customs authorities. it was held that the report of the committee lent no support to the contention of the petitioners that the goods seized are covered under the documents produced by ..... cestat, but in terms of the order of this court dated 06.01.2004 sought leave to withdraw the said appeal to enable the customs authorities to move the tribunal under section 129(b)(ii) of the said act for rectification of mistake. the application was so filed, but was rejected vide order dated 18.01.2005. there was no further ..... petitioners, the commissioner of customs appointed three officers to examine the goods afresh in order to find out whether the goods were co-related with the .....Tag this Judgment!
Court : Delhi
Decided on : Sep-01-2008
Reported in : 153(2008)DLT210
..... goods were seized. the goods were absolutely confiscated after issuing a show cause notice under section 124 of the customs act, 1962 as well as section 79 of gold (control) act, 1968 by the collector of customs (gujarat) on 21.8.1989. the conduct of the petitioner as well as the other two captains was ..... .it is the common case of the parties that before leaving for russia all the members were given detailed briefing at the air headquarters regarding custom rules and regulations and each member signed a declaration that he had read and understood the same. the rules stipulated that:(a) no contraband ..... regulations and declare all their baggage for customs check on arrival.(b) failure to ensure that his crew members do not make purchases in excess of foreign exchange/other ..... 13.2.1992 was passed by the central government which ordered the removal of the petitioner from services under the aforesaid provisions of the said act and the said rules. a similar action was also taken against wing commander b.s. bakshi.8. a show cause notice was issued to ..... found blameworthy on account of various lapses. the petitioner was found blameworthy on the following grounds:(a) failure to ensure that all crew members comply with the customs .....Tag this Judgment!
Court : Delhi
Decided on : Sep-05-2008
Reported in : 155(2008)DLT6
..... 28.8.2006 to 9.1.2007. further statements of the husband of the petitioner was recorded on 17.9.2007 under section 108 of the customs act, 1962. second statement of shri naveen kumar singh, the employee of the cha firm was recorded on 24.9.2007. the proposal for preventive detention of ..... recorded under section 108 of the customs act, 1962. the husband of the petitioner was placed under arrest on 4.8.2007 and his remand to judicial custody was extended from time to time by ..... .8.2007 was drawn. on the same day summons were issued to the husband of the petitioner and his statement under section 108 of the customs act, 1962 was recorded. the residential premises of the husband of the petitioner was searched on 4.8.2007 and another statement dated 4.8.2007 was ..... although in eight these transactions goods were cleared that does not mean that the consignments in these eight cases were not violating the provisions of the customs act, 1962 inasmuch as in these eight transactions only a sample inspection of 5 to 10 % of goods was carried out. while as, in the ninth ..... thirty lacs) approximately. accordingly, a panchnama dated 3rd august, 2007 was prepared and goods were confiscated along with their packaging material under section 110 of the customs act, 1962 on the reasonable ground that the same were being smuggled.4. the premises of the concern m/s om prakash deepak kumar at the address 1074-75 .....Tag this Judgment!
Court : Delhi
Decided on : Feb-08-2008
Reported in : 2009(238)ELT37(Del)
..... a criminal complaint titled shri d.v. parashar, intelligence officer v. baron international limited and ors. under sections 132 and 135(1)(a) of the customs act, 1962 ('act'). the petitions also challenge a subsequent order dated 6th july 2004 passed by the learned mm directing service of summons by publication. the prayer for quashing of ..... 5 were recorded. as it was felt that the said recovered documents and statements would be relevant for the offences committed by the said firm under customs act, 1962 the same were obtained from the central excise/dgae authorities for necessary scrutiny by the dri.3. a show cause notice was issued to bil on ..... that this stage there are sufficient ground to proceed against the accused under sections 132 and 135(1)(a) of customs act. i take cognizance of offence under sections 132/135(1)(a) of customs act. issue summons to accused for 22.3.2004.sd/-acmm17.12.20035. thereafter on 6th july 2004 the following ..... 1 to 4 in the complaint were of mumbai. the gist of the complainant under section 132 and 135(1)(a) of the act was that the petitioners had willingly evaded customs duty to the extent of rs. 20,92,49,625. 4. on 17.12.2003 the learned acmm, new delhi when presented ..... 23rd march, 2000 inter alias demanding customs duty amounting to rs. 20,92,49,625/-. later a criminal complaint was filed in the court of the learned acmm on 17th december, 2003 .....Tag this Judgment!
Court : Delhi
Decided on : May-19-2008
Reported in : 2008(103)DRJ634
..... parte the department. the commission has extensively recorded the argument raised before it on behalf of the petitioner to the effect that none of the penal provisions of the customs act, 1962 (for short 'customs act') are attracted to the facts of the case which is essentially one of over-invoicing. this very argument was raised before us but was rightly conceded in rejoinder by ..... presented for export, thus rendering the consignment liable for confiscation under section 113 of that act, read with section 3(3) and 11(1) of the foreign trade development and regulation act rule, 1993, read with section 50(2) of the customs act, 1962. mr. dubey has contended that the act of smuggling would not have been possible without the active participation and cooperation of the ..... petitioner and, thereforee, abettment in the act of smuggling cannot seriously or successfully be defended by the petitioner. mr .....Tag this Judgment!
Court : Delhi
Decided on : Aug-25-2008
Reported in : 2008(132)ECC189; 2008(158)LC189(Delhi); 2008(232)ELT199(Del)
..... badar durrez ahmed, j.1. this appeal under section 130a of the customs act, 1962 is preferred by the commissioner of customs against the order passed by the customs, excise & service tax appellate tribunal (principal bench), new delhi on 31.08.2007 in customs appeal 325/2007-sm (br).2. the respondent had entered into a contract on 26.04.1999 with air headquarters, vayu bhawan, new ..... excess duty paid was clearly absorbed by the respondent. it is obvious that in these circumstances, since the incidence of the excess duty had not been passed on to the customer (air headquarters), the respondent would be entitled to the refund. 6. we see no reason to interfere with the order passed by the tribunal. no substantial question of law arises ..... said cctv systems. the import was made subsequently as is evident from the fact that the bill of entry is dated 29.07.1999. the respondent had claimed classification under customs tariff heading 8530.80 and if that had been accepted by the assessing officer, the duty payable by the respondent would have been rs 15,82,705/-. the assessing officer ..... and the contract. consequently, the tribunal arrived at the conclusion that the finding of the commissioner (appeals) that the total amount received by the respondent also included the amount of customs duty on the goods at the time of importation was clearly without any basis. the tribunal was of the view that it was evident that the refund of excess amount .....Tag this Judgment!
Court : Delhi
Decided on : Jan-14-2008
Reported in : 2008(129)ECC131; 2008(155)LC131(Delhi); 2008(226)ELT34(Del)
..... section 482 of the code of criminal procedure, 1973 the two petitioners seek quashing of a criminal complaint under sections 132 and 135(1)(a) of the customs act, 1962 (hereinafter referred to as the act) pending against them in the court of addl. chief metropolitan magistrate, new delhi.2. relevant facts necessary for the disposal of the case are that on ..... the submissions made by learned counsel for the parties.6. there is no doubt that the provision for settlements introduced in statutes like the one in customs act regarding filing of applications by evaders of customs duty etc. before the settlement commission for settlement of the disputes regarding the amount of evaded duty are meant for ensuring that proceedings before the criminal ..... petitioners are still entitled to get the complaint against them quashed because of their having paid the entire amount of customs duty claimed by the customs department. the submission was that since legislature itself has made a provision in the act that on payment of the duty as per the decision of the settlement commission the offender can be granted immunity ..... commission, additional bench at mumbai(to be referred as the settlement commission hereinafter) as provided under section 127 of the act. during the proceedings before the settlement commission the petitioners agreed to pay the entire demanded amount of customs duty and paid it also. the settlement commission vide its final order dated 19.07.2004 then granted immunity to the .....Tag this Judgment!