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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: karnataka Page 1 of about 9,497 results (0.036 seconds)

Feb 06 2008 (HC)

The Assistant Commissioner of Central Excise and Customs, Hubli Divisi ...

Court : Karnataka

Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467

..... central excise duties:the central government may, by notification in the official gazette, declare that any of the provisions of the [customs act, 1962 (52 of 1962)] relating to the levy of and exemption from customs duties, drawback of duty, warehousing customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such ..... properties. it is contended that the respondent-banks seeking to proceed under the provisions of the sarfaesi act or the karnataka co-operative societies act, 1959, which are legislations enacted subsequent to the provisions of the central excise act, 1944 and the customs act, 1962 and even on that count, the petitioner would be able to assert a preferential right or ..... bank, it is contended that the general power of recovery under the customs act, 1962 and the central excise act, 1944 is subject to the proceedings under the sarfaesi act and the sarfaesi act being a special enactment, would be applicable irrespective of other enactments being enforced. the sarfaesi act is a complete code providing for all contingencies for recovery of debts ..... which has been confirmed in all respects, in accordance with the provisions of the central excise act and the rules.7. it is contended that by virtue of section 11 of the central excise act, 1944 read with section 142 of the customs act, 1962, the petitioner-department is empowered to recover excise duty by way of attachment and sale .....

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Sep 30 2009 (HC)

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

..... shri. vikram jain and sold by him in the past shall not be demanded from him under section 28(1) of the customs act, 1962, read with section 28ab of the customs act, 1962.vi) the customs duty of rs. 19,55,710/- liable to be paid along with interest on the 80 bales of smuggled silk yam, ..... should not be demanded from shri. ashok kumar shroff under section 28(1) read with section 28ab of the customs act, 1962,v) the customs duty of rs. 27,13,548/- is liable to be paid along with interest due on the 111 bales of smuggled silk yarn, valued ..... (1067.19 kgs.) of smuggled silk yarn seized should not be demanded from shri. vikram jain under section 28(1) read with 28ab of the customs act, 1962,iv) customs duty of rs. 2,15,584/- along with interest due, if any, payable on 8 bales (502.20 kgs.) of smuggled silk yarn seized ..... calcutta and accordingly remanded the matter on the said issue namely regarding confiscation. in so far as invoking the provisions of section 28 of the customs act, 1962 by the adjudicating authority, the tribunal set aside the finding of the adjudicating authority on the ground that there is no finding conclusively arrived at ..... shri. rahul. k. dharamshi all of bangalore and shri. vikas and shri. ashok of calcutta, on each one of them, under section 112 of the customs act, 1962, for their roles in smuggling and subsequent disposal of the subject goods.by calling upon the respondents to show cause to the notice for proceeding further in the .....

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Feb 02 1988 (HC)

Mrs. Latha Vs. State of Karnataka

Court : Karnataka

Reported in : 1988(16)ECC216; ILR1988KAR810; 1988(3)KarLJ71

..... reasonable belief that the same have been smuggled into india in contravention of customs act, 1962, gold control act, 1968 and fera 1973.'16. thus, it is clear that the officers formed a reasonable belief prior or at the time of seizing the goods in question as smuggled ..... in question were smuggled gold. the relevant para in the detention order (annexure-b) reads as follows :-'the gold biscuits under seizure attracts the provisions of section 123 of the customs act, 1962, and as such the burden of proof that the said gold biscuits had not been smuggled into india is cast on you, and on your failure to discharge the said ..... seizure, of the said gold biscuits. therefore, the gold biscuits under seizure are liable for confiscation under the customs act, 1962, and deemed to be smuggled goods within the meaning of section 2(e) of the cofeposa act, 1974, read with section 2(39) of the customs act, 1962.'6. in support of his contention, the learned counsel relied on the two decisions - one of delhi high ..... officers further informed us that the possession of primary gold without valid documents is an offence under gold control act, 1968 and importation of foreign gold is prohibited under customs act, 1962, and foreign exchange regulation act, 1973. therefore, the customs officers seized the 11 gold biscuits, one gold chain and one gold buckle all of foreign origin totally weighing 1515.850 gms. on the .....

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Aug 03 1983 (HC)

British Physical Laboratories India Ltd. Vs. Assistant Collector, Dire ...

Court : Karnataka

Reported in : 1983LC1793D(Karnataka); 1983(14)ELT2270(Kar)

..... v. r. n. sen, : 1967crilj1194 , there is no provision of law which requires reasons to be communicated. that was decision under sec. 105 of the customs act, 1962. there also the contention was that the assistant collector of customs should give reasons, which led him to authorise the search. it was pointed out that sec. 105 did not say that the assistant collector should ..... in accordance with the provisions of the code of criminal procedure. 15. section 12 of the act empowers central government to apply the provisions of the customs act, 1962 (central act no. 52 of 1962) (hereinafter referred to as the customs act) in respect of duties imposed by section 3 of the the act. in exercise of that power, central government by various notifications has made applicable the provisions ..... of the customs act relating to searches and seizures to the levy of excise duties under the act. 16. section 105 and 110 .....

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Oct 04 1989 (HC)

M. Abdul Majeed Vs. A.K. Batabyal and anr.

Court : Karnataka

Reported in : 1990CriLJ766; ILR1989KAR3609

..... . after questioning the petitioner and the driver of the other car, the officers on the reasonable belief that goods of foreign origin liable for confiscation under the provisions of the customs act, 1962 have been concealed ingeniously the said cars directed them to bring the cars to their office for further examination. accordingly, the cars were taken to the dri office, mangalore after ..... the punitive, action. for this purpose three paras in the ground of detention were read :- 7. you were arrested on 14-2-1989 under the provisions of the customs act, 1962 read with gold control act, 1968 and produced before the 1st additional chief judicial magistrate, mangalore on the same day along with remand application. before the court you did not complain of any ..... by a certified gold dealer and goldsmith and opined to be of 24 carat pure and of foreign origin. the said gold attracts the provisions of s. 123 of the customs act, 1962 and, you have not discharged the burden of proof to the effect that this gold biscuits are not smuggled. importation of gold into india has been prohibited under the provisional ..... of foreign origin, under, seizure as mentioned above are liable for confiscation under the provisions of the customs act, 1962 and deemed to be smuggled goods within the meaning of s. 2(e) of the cofeposa act, 1974 (as amended) read with s. 2(39) of the customs act, 1962. 9. on the basis of above seizure, investigation and follow up action, i am satisfied that you .....

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Jul 22 2009 (HC)

Flemingo Duty Free Shops Pvt. Ltd., a Company Incorporated Under the P ...

Court : Karnataka

Reported in : ILR2009KAR3462; 2009(5)KarLJ480

..... the recognised subsidiary in terms of the licence, authorised lo operate the shops.the petitioner has obtained a licence under section 58(1) of the customs act, 1962, to operate as a private bonded ware-house for the storage of goods brought from abroad, to be sold to transit international passengers against approved foreign ..... of the expression by the supreme court (as early as in 1963 in re. the bill to amend the sea customs act air 1963 sc 1760) when drafting the swm act and swm (enforcement) act. hence, the same interpretation ought to be adopted in the absence of any difference in wording.it is asserted ..... matter of an intra-state or inter-state sale.it is contended that the words used in section 2(23) of the customs act and section 2(i) of the swm act being identical, the contention that it was not relevant whether the commodities involved are meant for sale in the course of import ..... that the contention as the definition of 'import' under the customs act was for the sake of fixing the rate of customs duty to be imposed, is also not correct, in the light of the fact that what arose for consideration in ..... petitioner operates duly-free shops at the inter-national arrival and departure terminals of the bia. the said shops are customs bonded ware-houses within the meaning of section 58 of the customs act. the goods sold are brought from abroad and are packaged commodities. the same can be sold only to international travellers .....

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Mar 12 1986 (HC)

B.S. Kamath and Co. and ors Vs. Union of India and ors.

Court : Karnataka

Reported in : 1986(8)ECC92; 1986(24)ELT456(Kar); ILR1986KAR3895

..... any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the customs act, 1962 (52 of 1962) be the aggregate of - (i) the value of the imported article determined under sub-section (1) of the said section 14 or the tariff value of such article fixed ..... pursued by the petitioners. we, therefore, refrain to examine the same and issue any direction on the same. 49. we now sum up our conclusions : (a) section 15 of the customs act, 1962, section 3(2) of the customs tariff act of 1975 and the bill of entry (forms) regulations, 1976 are valid. (b) in determining the additional duty under section 3(2) of the ..... under sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the customs act, 1962 (52 of 1962) and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner ..... regulation no. 3 thereto read thus : 'in exercise of the powers conferred by section 157, read with section 46 of the customs act, 1962 (52 of 1962) and in supersession of the bill of entry regulations, 1971, the central board of excise and customs hereby makes the following regulations, namely : 1. short title and commencement. - (1) these regulations may be called the bill entry (forms .....

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Feb 11 1999 (HC)

The Medical Relief Society of South Kanara, Manipal, Dakshina Kannada ...

Court : Karnataka

Reported in : 1999(65)ECC42; 1999(111)ELT327(Kar); ILR1999KAR1877; 1999(3)KarLJ439

..... . 64 of 1988, dated 1st of march, 1998 issued by the central government in exercise of its powers under section 25 of the customs act, 1962 and the eligibility of the petitioners for the grant of exemption from payment of customs duty on the import of medical equipments from outside the country. the correctness of the orders passed by the respondents on the applications ..... amount mentioned above. in writ petition no. 14643 of 1998 this hospital has challenged the order made by the assistant commissioner of customs, chennai confirming a demand of rs. 14,53,564/- under section 28(2) of the customs act, 1962 consequent upon the petitioner's failure to produce an installation certificate and the revocation of the cdecs granted in its favour.36. the ..... facts by the petitioner-importer.41. mr. haranahalli on the other hand contended that the impugned orders of seizure of the equipment were referable to section 111(o) of the customs act, which reads thus.-'confiscation of improperly imported goods, etc.--thefollowing goods brought from a place outside india shall be liable to confiscation.- (a) to (n) xxx xxx xxx;(o) any ..... would it be limited only to consultation and advice tendered to the patients. in the absence of any definition of the term treatment either in the exemption notification or the customs act, there is no option but to give the word its ordinary meaning as understood in common parlance. chambers 20th century dictionary defines the word 'treatment' as under.-'the .....

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Aug 05 1986 (HC)

Naresh Chand Verma Vs. Union of India and anr.

Court : Karnataka

Reported in : 1986LC366(Karnataka); 1986(26)ELT205(Kar)

..... quantity. i also impose a personal penalty of rs. 1,00,000/- (rupees one lakh only) on the importer under section 112(a) of the customs act, 1962.' it is the validity of this order that is challenged by the petitioner in op no. 30/86 before the high court of kerala. in that ..... petitioner to show cause as to why the 10 gp defective steel coils in question should not be confiscated under section 48 of the customs act, 1962 (hereinafter referred to as the act) for the failure on the part of the petitioner to clear them. 4. in reply to the aforesaid show cause notice the ..... liable for confiscation for violation of the said order and are confiscated under section 111(d) and 111(m) of the customs act, 1962 read with section 3(2) of the import and export (control) act, 1947. however, option to redeem the goods is given on payment of fine of rs. 2,00,000/- (rupees ..... and in the light of the observations made in this order. 3. all the contentions of the petitioner are left open. 4. the assistant collector of customs; customs house, mangalore, is directed to release 10 gp defective coils in question to the petitioner, provided the petitioner satisfies the following conditions : i) pays into ..... contentions are urged on behalf of the petitioner including that under the facts and circumstances of the case, the assistant collector of customs has no power under section 48 of the act to confiscate the goods in question, inasmuch as the said goods have been whearhoused, and it is open to the petitioner to .....

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Dec 17 1992 (HC)

Jeevaraj Vs. Collector of Customs

Court : Karnataka

Reported in : 1993(64)ELT374(Kar); 1993(1)KarLJ169

..... , jj, under section 7 of the high court act formulating for our consideration the following questions, which read :(1) 'whether having regard to the provisions of sections 110 and 124 of the customs act, 1962 failure to comply with the provisions of section 110(2) of the act would act as a bar to the initiation of proceedings for ..... confiscation and imposition of penalty in accordance with the provisions of chapter xiv of the act, by issuance of show-cause notice under section ..... on the questions referred to for our consideration, following will be our answer to the questions raised for our consideration :(i) both under the customs act and the gold control act failure to issue notice within the time enjoined by law would only create an obligation on the part of the authority concerned to return the ..... . that was again a case in which adjudication proceedings were assailed on the ground that the show-cause notice contemplated under section 110(2) of the customs act had not been issued within the time prescribed by law. the supreme court held at page 529 :'the delay beyond six months in the issue of ..... acts/rules/orders:customs act, 1962 - sections 110, 110(2), 124 and 124(4); gold (control) act, 1968cases referred:ac cus v. malhotra, 1973 june cen-cus (i) (sc), 1990 (28) ecr 439 (sc), ecr c cus 790 sc;ij rao v .....

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