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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: delhi Year: 2013 Page 1 of about 600 results (0.082 seconds)

Apr 30 2013 (HC)

Payal Garg Vs. Uoi and anr.

Court : Delhi

Decided on : Apr-30-2013

..... th june 2010 is referred to in the following paragraphs:24. shri manish jalhotra tendered his voluntary statement on 14.06.2010 under section 108 of the customs act 1962 wherein he inter alia stated that since august september 2009, he was using shri lokesh garg i.e. you to carry the goods from china; that in ..... the said bail application it was, inter alia, stated as under:"that the statements of the applicant / accused, alleged to have recorded under section 108 of the customs act, 1962 by the department, are in fact involuntary in nature, which is also apparent from the fact that he was carrying medical certificate of rml hospital, new delhi, ..... .5. on 14.06.2010, the detenu (manish jalhotra) was arrested and he is said to have made a voluntary statement under section 108 of the customs act, 1962 on that date itself. he was produced before the learned acmm on 15.06.2010, on which date he allegedly retracted the statement dated 14.06.2010. ..... division bench has held as under:lokesh garg was arrested on 09.03.2010 and he is said to have made a statement under section 108 of the customs act, 1962 on that date itself. this statement dated 09.03.2010 was retracted by lokesh garg on 11.03.2010 before the learned acmm, patiala house, new ..... 11th march, 2010; ajay pandey acmm, patiala house, new delhi sub:retraction of my statement recorded on 09.03.2010 under section 10 customs act, 1962 sir, i lokesh garg s/o sh. naresh garg r/o e-1065, saraswati vihar, delhi-110034 was forcibly picked up by .....

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Apr 12 2013 (HC)

Anil Goel Vs. Commissioner of Customs

Court : Delhi

Decided on : Apr-12-2013

..... said para reads as under:5. the above allegations against our client, sh. anil goel are based on the testimony of the following witnesses recorded under section 108 of the customs act, 1962 or certain documents obtained by dri, during the investigation. 1.2.3. 4.5. 6.7. 8.9. 10.11. 12.13. 14.15. 16.17. 18.19. statement of ..... before a court.11. we may straightaway say that the provisions of section 9d of the central excise act, 1944 are identical to the provisions of section 138b of the customs act, 1962 which would be applicable in the present case.12. section 138b of the customs act, 1962 reads as under:138b. relevancy of statements under certain circumstances (1) a statement made and signed by a ..... j & k cigarettes ltd. (supra) would apply with equal vigour to the provisions of section 138b of the customs act, 1962. we find that this aspect of the matter has not been considered by any of the authorities below. in fact, section 138b of the customs act, 1962 has not been examined at all.16. for this reason, we feel that the tribunal should have a ..... person before any gazette officer of customs during the course of any inquiry or proceeding under this act shall be relevant for the purpose .....

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Apr 12 2013 (HC)

Arun Gupta Vs. Commissioner of Customs

Court : Delhi

Decided on : Apr-12-2013

..... said para reads as under:5. the above allegations against our client, sh. anil goel are based on the testimony of the following witnesses recorded under section 108 of the customs act, 1962 or certain documents obtained by dri, during the investigation. 1.2.3. 4.5. 6.7. 8.9. 10.11. 12.13. 14.15. 16.17. 18.19. statement of ..... before a court.11. we may straightaway say that the provisions of section 9d of the central excise act, 1944 are identical to the provisions of section 138b of the customs act, 1962 which would be applicable in the present case.12. section 138b of the customs act, 1962 reads as under:138b. relevancy of statements under certain circumstances (1) a statement made and signed by a ..... j & k cigarettes ltd. (supra) would apply with equal vigour to the provisions of section 138b of the customs act, 1962. we find that this aspect of the matter has not been considered by any of the authorities below. in fact, section 138b of the customs act, 1962 has not been examined at all.16. for this reason, we feel that the tribunal should have a ..... person before any gazette officer of customs during the course of any inquiry or proceeding under this act shall be relevant for the purpose .....

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Apr 12 2013 (HC)

Basudev Garg Vs. Commissioner of Customs

Court : Delhi

Decided on : Apr-12-2013

..... said para reads as under:5. the above allegations against our client, sh. anil goel are based on the testimony of the following witnesses recorded under section 108 of the customs act, 1962 or certain documents obtained by dri, during the investigation. 1.2.3. 4.5. 6.7. 8.9. 10.11. 12.13. 14.15. 16.17. 18.19. statement of ..... before a court.11. we may straightaway say that the provisions of section 9d of the central excise act, 1944 are identical to the provisions of section 138b of the customs act, 1962 which would be applicable in the present case.12. section 138b of the customs act, 1962 reads as under:138b. relevancy of statements under certain circumstances (1) a statement made and signed by a ..... j & k cigarettes ltd. (supra) would apply with equal vigour to the provisions of section 138b of the customs act, 1962. we find that this aspect of the matter has not been considered by any of the authorities below. in fact, section 138b of the customs act, 1962 has not been examined at all.16. for this reason, we feel that the tribunal should have a ..... person before any gazette officer of customs during the course of any inquiry or proceeding under this act shall be relevant for the purpose .....

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Apr 12 2013 (HC)

Anil Goel Vs. Commissioner of Customs

Court : Delhi

Decided on : Apr-12-2013

..... said para reads as under:5. the above allegations against our client, sh. anil goel are based on the testimony of the following witnesses recorded under section 108 of the customs act, 1962 or certain documents obtained by dri, during the investigation. 1.2.3. 4.5. 6.7. 8.9. 10.11. 12.13. 14.15. 16.17. 18.19. statement of ..... before a court.11. we may straightaway say that the provisions of section 9d of the central excise act, 1944 are identical to the provisions of section 138b of the customs act, 1962 which would be applicable in the present case.12. section 138b of the customs act, 1962 reads as under:138b. relevancy of statements under certain circumstances (1) a statement made and signed by a ..... j & k cigarettes ltd. (supra) would apply with equal vigour to the provisions of section 138b of the customs act, 1962. we find that this aspect of the matter has not been considered by any of the authorities below. in fact, section 138b of the customs act, 1962 has not been examined at all.16. for this reason, we feel that the tribunal should have a ..... person before any gazette officer of customs during the course of any inquiry or proceeding under this act shall be relevant for the purpose .....

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Dec 18 2013 (HC)

U.K. Paint Industries Proprietor M/S. U.K. Paint ( Vs. Commissioner of ...

Court : Delhi

Decided on : Dec-18-2013

..... (india) limited can utilise advance licences in respect of goods imported earlier?. the second question is whether the petitioner is liable to pay interest under section 61(2) of the customs act, 1962 (act, for short)?. the aforesaid questions, have to be answered in light of the decision of the supreme court in pratibha processors versus union of india, (1996) 11 scc101sc), which ..... 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 materials imported into india, against an advance licence (hereinafter referred to ..... exemption in respect of materials imported against advance licenses were equally applicable to the period in question by way of issue of notifications issued under section 25(1) of the customs act 1962. for the sake of convenience and reference, we are reproducing the relevant portion of 204/92/cus., dated 19th may, 1992: materials imported against an advance licence in exercise ..... processors (supra) and reads: general exemption no.147 exemption to goods imported against advance licences. in exercise of the powers conferred by subsection (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no.116/88 .....

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Mar 20 2013 (HC)

State Govt. of Nct of Delhi Vs. Naresh Kumar Garg

Court : Delhi

Decided on : Mar-20-2013

..... in c.k. boban v. union of india, 2005 crl. l.j.2801 where the offence under section 135 (1) (ii) of the customs act, 1962 (the act of 1962) was held to be non-bailable. the authorities relied upon by the learned standing counsel for the petitioner are of no avail and are impliedly overruled ..... avinash bhosale v. union of india, (2007) 14 scc 32.the supreme court held that an offence punishable under section 135 (1)(ii) of the customs act, 1962 (act of 1962) would be bailable. a review petition being r.p.(crl) no.130/2008 in criminal appeal no.1138/2007 filed against this judgment was dismissed by ..... , interpretation sought to be placed by the learned standing counsel that there is distinction between the two offences (one under copyright act and other under the customs act) is really missing.8. in amarnath vyas v. state of a.p. 2007 crl.l.j.2025 this question directly fell ..... new delhi 2002 (1) jcc 460.and inderjeet nagpal v. director of revenue intelligence (dri), 2005 (1) jcc 433.two coordinate benches of this court had taken the view that the offence under section 135 (i)(ii) of the act of 1962 is non bailable which no longer ..... by avinash bhosale v. union of india, (2007) 14 scc 325.12. in fact in mohan lal thapar v. y.p. dabara, inspector, customs, new customs house .....

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Aug 30 2013 (HC)

iqbal Ahmad Khan Vs. Collector of Customs and ors.

Court : Delhi

Decided on : Aug-30-2013

..... notice was issued before sale of the revolver. our attention has been drawn to section 150 of the customs act, 1962. in this regard, we would like to state that the revolver in question was sold under section 48 of the customs act, 1962 and the custom authorities in their letter dated 4th february, 1994 had rightly drawn attention of the petitioner to instruction ..... would be initiated. section 48 of the customs act is clearly applicable as the imported item, i.e. the revolver, is an arm defined under the arms act, 1959. even with the writ petition we note that the petitioner has not filed any document ..... no.6 of the detention receipt to the effect that if the goods are not cleared within two months of the detention or any period extended by the competent authority, action to dispose of goods under relevant provisions of the customs act, 1962 ..... the revolver was refused to him without any reason or show cause notice. no order was passed indicating as to why the petitioners rightful possession was appropriated by the customs authorities. this contention of the petitioner is clearly incorrect as the detention receipt categorically spells out the reasons for such detention. the detention certificate was issued and available .....

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Sep 13 2013 (HC)

Pioneer India Electronics (P) Ltd. Vs. Union of India and anr

Court : Delhi

Decided on : Sep-13-2013

..... under notification no. 93 of 2008 dated 1 st august, 2008 either by filing an application for refund within the limitation period specified under section 27 of the customs act, 1962 or within the extended limitation period of one year from the actual date of payment even, if the said payment made was pursuant to provisional assessment. the longer ..... inter alia provided as under: ?3. the matter has been examined in the board. as per the board circular no.6/2008-customs dated 28.4.2008, the limitation of time under section 27 of the customs act, 1962 is not applicable in cases relating to refund claims of 4% cvd. the refund of 4% cvd is admissible in ======================================================================= terms of ..... , by a circular, reduce the statutory time for a claim of refund stipulated under the principal enactment, i.e., the customs act, 1962. that would make the circular ultra vires the statute and beyond the scope of the act, rules etc. circulars might depart from the strict tenure of the statutory provision and might mitigate rigours of law thereby granting ..... notification no.102/2007-customs dated 14.9.2007 read with notification no.93/2008-customs dated 1.8.2008 issued under section 25(1) of the customs act, 1962 subject to fulfilment of certain conditions as envisaged in the said notifications. the time limit prescribed for the .....

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Apr 02 2013 (HC)

Prem Prakash Chaudhary Vs. Directorate of Revenue Intelligence

Court : Delhi

Decided on : Apr-02-2013

..... there is no legal evidence against petitioner and the statements of dinesh khanna and petitioner's brotherpraveen k. chaudhary under section 108 of the customs act, 1962 and similar statement of co-accused are inadmissible in evidence as the same can be used only for reassurance of substantive evidence, which is lacking ..... alongwith some documents and bill of entry, and the same were seized as they were liable to be confiscated under section 111 (d) of the customs act, 1962. vide impugned order, petitioner alongwith his co-accused have been called upon to face trial for fraudulent evasion of duty chargeable on imported recovered items. ..... 2007 and the charge framed on 18th april, 2007 against petitioner and his co-accused for offence under section 135 (1) (a) of the customs act, 1962.2. petitioner's co-accused-ashwani was apprehended on 31st october, 1989 when he had come to air cargo complex to take two packages which ..... the decisions cited have been considered and thereupon, this court is of the considered opinion that mere retraction of statement under section 108 of the customs act by itself is not enough, as it is relevant to consider when and why it was retracted and in the instant matter, such a ..... )- elt 25.(sc) - slp no.23708 of 1995, decided on 6.11.1995 to submit that apart from statement under section 108 of the customs act of co-accused, there are similar statements of petitioner's brother-praveen kumar as well as of dinesh khanna and since petitioner is the beneficiary of .....

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