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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 2010 Page 1 of about 379 results (0.050 seconds)

Mar 22 2010 (HC)

Brij Bhushan Vs. State and anr.

Court : Delhi

Decided on : Mar-22-2010

Reported in : 168(2010)DLT334

..... answer the aforesaid question, it may be appropriate here to take note of section 197 cr.p.c. and section 155 of the customs act, 1962 which reads as under:section 197. prosecution of judges and public servants.- (1) when any person who is or was a judge or ..... second question relates to the applicability of bar under section 197 cr.p.c. read with section 155 of the customs act, 1962. it is the case of the custom officer that being a public servant he is protected by the aforesaid provisions, hence cannot be prosecuted without prior sanction ..... the fact that thukrals also admit that at the relevant time the custom officer was discharging his official duties.iv. section 155 of the customs act, 1962 also provides an embargo for initiating of any proceedings against the customs inspector like the petitioner unless the procedure prescribed in sub-section 2 ..... the aforesaid judgment which discussed on the point of sanction under section 197 cr.p.c. corollary also follows section for 155 of customs act that the question of sanction should be left upon to be decided in the main judgment which may be delivered upon conclusion of ..... of section 155 is followed strictly. it has also not been done or appreciated by the ld. magistrate.v. two cases arise out of the same incident and the findings in the case against the custom .....

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Mar 03 2010 (HC)

Navshakti Industries P. Ltd. and anr. Vs. Commissioner of Customs and ...

Court : Delhi

Decided on : Mar-03-2010

Reported in : 2010(174)LC95(Delhi)

..... blank signed cheque books of qaumi patrika, qaumi shaheed and m/s sankalp times along with cpus and the laptops.7. in a statement recorded under section 108 of the customs act, 1962 (act) on 28th december 2005 mr. prakash garg stated that besides the nptc he was running vijay enterprises and salwan international pvt. ltd. (sipl) and that he was looking after the ..... appeal on the ground of maintainability holding that against the order directing provisional release passed by the commissioner under section 110(a) of the customs act, no appeal could lie to the cestat under section 129a of the act.26. in the companion writ petition by rpc, the prayer is for release of the goods in the godown at village hiran kudna which ..... the said exercise appropriate order either accepting the petitioner's request or rejecting it shall be passed by the concerned authorities under the customs act, empowered to deal with such application for release of goods in terms of the customs (provisional duty assessment) regulations, 1963 shall be made, within 4 weeks of the said dates of inspection.the application is disposed of in ..... so agreeable for this purpose after which the necessary orders would be made by the authority empowered under the customs act under section 110-a.in view of the above statement, the two premises shall be visited by the concerned authorities under the customs act for the purpose of settling/co-relating the documents with the goods on 11th & 12th december, 2007 at 11 .....

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Oct 06 2010 (HC)

Brahma Steyr Tractors Ltd. Vs Union of India and ors.

Court : Delhi

Decided on : Oct-06-2010

..... four years after the actual import which took place in 1999. in terms of section 46 read with section 48 of the customs act, 1962 no importer could be permitted to clear the goods for import without filing a bill of entry. as an importer the petitioner ..... clarified by the supreme court as follows:"41. the purpose of the customs act on the one hand and the major port trusts act and the international airports authority act on the other hand are different. the former deals with the collection of customs duties on imported goods. the latter deals with the maintenance of sea- ..... law explained in the above decisions, it is not possible for this court to accept the prayer of the petitioner and issue a mandamus to the customs department to either reimburse the petitioner the demurrage charges or to pay the demurrage charges directly to the mpt.16. after adjusting the amount deposited ..... 1) of the major port trusts act, 1963 (mpt act) read with section 61(3) thereof. the petitioner had already deposited rs. 1 crore with the mpt pursuant to the orders of this court. it is submitted that the clearing agent of the petitioner also approached the customs with a letter dated 10th march ..... . it was submitted that the customs department failed to note the bill of entry earlier and therefore the petitioner was unable to clear the goods.10. appearing for the mpt, mr. gautam talukdar, learned counsel submitted that in terms of section 58 of the mpt act demurrage became payable immediately on the landing .....

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Apr 28 2010 (HC)

Col. Sawai Bhawani Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Apr-28-2010

..... . the supreme court was interpreting the provisions of the customs act 1962. in para 33 of the judgment a reference was made to the earlier decision in collector of customs v. d. bhoormall : (1974) 2 scc 544 where while discussing section 167(8) of the sea customs act 1878, it was held that 'proceedings for confiscation of ..... nor the decision in mustafa & najibai trading co. deal with the case of the liability of a dead person either under the customs act or under the forest act 1927.32. to summarise this part of the discussion it is reiterated that proceedings under the gca which have not been initiated against ..... smuggled since its source was fully explained. this court is therefore unable to hold that a parallel can be drawn with the provisions of the customs act for interpreting the order of confiscation under section 71 gca.30. reliance was placed by learned counsel for the respondents on the decision in state ..... cannot be passed without the owner of the gold being given under section 79 an opportunity of being heard. the distinction is that under the customs act once the goods are shown to be smuggled for the purposes of sections 111 and 333, the goods can be straightway confiscated. under the gca ..... of penalty in personam which was enforced against the person concerned.29. this court is of the view that the provisions of the customs act concerning confiscation and penalties do not bear comparison with the corresponding provisions of the gca. this is because of the language of the .....

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Mar 15 2010 (TRI)

Preeti Daga and Others Vs. Cc, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-15-2010

..... were recoverable from m/s.devsons and shri raju, the proprietor of m/s.devsons under section 28 of the customs act, 1962 read with proviso to the section 28(1) of the customs act, 1962. (8). confiscation of 3,78,520 pieces. of bearings imported vide bill of entry no.158324 dated 2. ..... co. and shri ram kishan tiwari, the proprietor of m/s.maya trading co., under section 28 of the customs act, 1962 read with proviso to the section 28(1) of the customs act, 1962. (2). confiscation of 6,96,600 pcs. of bearings imported in terms of bill of entry no.157960 dated ..... in these batches of appeals nor their lis related to such levy. they faced penal consequences of law under the provisions of customs act, 1962 for their own acts and omissions as well as for their contumacious conduct being engaged in smuggling. anti dumping duty plea raised was thus baseless. the ..... and seizure made in the course of search proved the offence committed by all the appellants without dissociating themselves from commitment of the same under customs act, 1962. the evidence gathered was creditworthy and no oral evidence being retracted, no opportunistic claim to avoid consequences of law is admissible. following the ..... port by fidelity enterprises. there was no evidence of smuggling of bearings in question. those goods were not notified goods under section 123 of customs act, 1962. therefore burden of proof was with the department when k g brand was available in india. mere allegation that goods were of foreign .....

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Feb 18 2010 (TRI)

Shri Pradeep Khanna, M/S. Sound Tarrific and Another Vs. Cc (iandg), N ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-18-2010

..... applicable for flat panel displays of heading 8531.80. 5. is the importer shri pradeep khanna of m/s. sound terrific is liable to penalty under section 112(a) of customs act, 1962. 5.1 we find that the goods have been described as flat panel display for automatic data processing machines/plasma monitors for computers and this description has been confirmed by ..... /- already deposited towards this demand; (d) imposition of penalty on eidil, m/s. sight and sound india, and m/s. sounds terrific under section 112(a) and 114a of the customs act, 1962, and (e) imposition of penalty under section 112(a) on shri sasi kumar of eidil, shri sunil khera, proprietor of m/s. sight and sound india, shri pradeep khanna, proprietor ..... the differential duty of rs. 3,03,460/- has been deposited by them. shri sunil khera and shri pradeep khanna in their statements, also recorded under section 108 of the customs act, 1962, stated that they were importing plasma monitors for trading for which shri marwah had been employed as cha; that they paid lesser duty @ 15% + 16% + 4% by declaring the goods ..... and sounds india, m/s. sounds terrific and m/s. universal electronics. statement of shri marwah was recorded by the investigating officers on 15.9.2003 under section 108 of customs act, 1962, wherein he admitted that there is under valuation and mis-declaration of description in the imports made by the above mentioned importers and in particular he admitted that - (a) a .....

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Mar 30 2010 (TRI)

M/S R.S. Trade Link and Others Vs. Cc, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-30-2010

..... their illicit imports and therefore penalty under section 112 (a) has been rightly imposed on these persons. 8. is redemption fine in lieu of confiscation under section 125 of the customs act, 1962 imposable even in the cases where the goods are not available for confiscation. 8.1 thus question is relevant in appeal no. c/354/05 filed by m/s rahuljee ..... of the provisions of section 11 of the foreign trade (development and regulation) 1992, readwith foreign trade (regulation) rules, 1993 would be liable for confiscation under section 111 (d) of customs act, 1962. since, these imports against forged advance licences were not possible without the knowledge and connivance of shri anil goel, director, m/s rahuljee and co. and shri sanjiv khurana, person ..... the bogus nature of the licences. his plea that his statements are not voluntary also merits dismissal as - (i) statements of shri gautam chatterjee, recorded under section 108 of the customs act, 1962, have not been retracted by him immediately after the recording of the same and hence are admissible as evidence ; and (ii) his statements are corroborated by the statements of shri ..... of the above, there is no evidence to infer that shri manoj shah has abetted the illicit imports so as to attract the penal provisions of section 112 of the customs act, 1962. 2.3 shri vijay kumar, the learned departmental representative made the following submissions. (1) there is no dispute about the forged nature of the licences. out of 12 advance .....

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Nov 24 2010 (HC)

Union of India (Uoi) and ors. Vs. Harsh Vardhan Chauhan.

Court : Delhi

Decided on : Nov-24-2010

..... 23053.90 kgs of gold jewellery exported under section 113(i) of the customs act, 1962.3) further and consequently, as the allegations of misdeclaration of the gold product at the time of export or misdeclaration of the imported gold at the time of import has ..... misdeclared at the time of export. hence, no case is made out for confiscation of imported gold i.e. 21428.643 kgs of gold under section 111(o) of the customs act, 1962, read with notification no.93/04 cus. dt. 10.09.2004.2) as there has been no misdeclaration of gold jewellery exported, no case is made out for confiscation of ..... respondent got transferred to dri, bangalore.11. aggrieved by the order dated 31.01.2007 passed by the respondent in his capacity as commissioner customs, bangalore the department filed an appeal under section 129a(1) of customs act, 1962 before customs excise, sales tax appellate tribunal (hereinafter referred to as "cestat"), south zonal branch, bangalore.12. on 24.08.2007 deputy director general of foreign ..... cargo complex, bangalore are to be finalized.6) further, as contravention of section 111(o) and 113(i) of the customs act, 1962 has not been held, the question of imposition of penalty under section 112(a) and section 114(a) of the customs act, 1962 does not arise.ii. in terms of value addition, the judgment of the karnataka high court dated 15.6.05 .....

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Jan 25 2010 (TRI)

Subhash Bansal and Another Vs. Cc, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-25-2010

..... and vague decision by learned adjudicating authority, the appellant cannot be called upon to make pre-deposit of penalty. so also his argument is that when section 125(2) of customs act, 1962 operates, section 28 does not operate. he places decision of the apex court in the case of jagdish cancer and research centre reported in 2001 (132) elt 257 (sc). relying ..... confirmed under section 28(1) of the customs act, 1962. 3. penalty equivalent to the amount of duty was imposed and with liability for interest and shri b.k.goyal and shri subhash bansal were made jointly and severally liable ..... depositing rs.2 crores (rs.two crores only) as redemption fine. (2) duty at appropriate rate was required to be paid on the goods under section 125(2) of the customs act, 1962 at the time of redemption and total duty of rs.11,47,31,273/- rupees eleven crores forty seven lakhs thirty one thousand two hundred and seventy three only) was ..... and those are in their custody, there cannot be insistence of pre-deposit for hearing the appeal according to the statutory provisions contained in section 129e of customs act, 1962. he brings out that so far as penalty is concerned there cannot be joint and several liability to such consequence since penalty is fastened with liability incurred by commitment of .....

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Jul 19 2010 (TRI)

C.C. (Preventive), New Delhi and Another Vs. Shri Surjeet Singh and Ot ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-19-2010

..... and shri surjeet singh on the ground that the penalties have been imposed under section 112(b) of the customs act, even though the show cause notice invoked section 111(a) of the customs act, 1962. this reasoning of the commissioner (appeals) is not acceptable, as the role of the respondent and the ingredients ..... and shri surjeet singh on the ground that show cause notice invoked section 112(a) of the customs act, 1962 whereas the penalties have been imposed by the original authority under section 112 (b) of the customs act, 1962. 4. learned sdr reiterates the grounds of appeal. he submits that vehicle has been disposed of ..... shri balwinder singh the importer in selling the vehicle before the stipulated time. the vehicle is liable for confiscation under section 111 (o) of the customs act. shri balwinder singh appears to have not filed appeal before the commissioner (appeals) and therefore, the sustainability of penalty imposed on him is not in ..... -registration and came to know of the factual position only in january, 2007. the vehicle could not be registered even now for want of customs clearance. he has paid the market value to the owner of the vehicle. he has suffered financially and he is not in a position ..... also imposed penalty of rs.1 lakh on shri balwinder singh, rs.50,000/- on shri maninder singh , dealer and shri surjeet singh, who acted as go-between the importer and the car dealer. 3.3 it appears that shri balwinder singh did not file any appeal before the commissioner ( .....

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