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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: karnataka Year: 1983 Page 1 of about 50 results (0.019 seconds)

Aug 03 1983 (HC)

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

Court : Karnataka

Decided on : Aug-03-1983

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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Apr 12 1983 (HC)

Ramachandrasa Jeevanasa Bakale Vs. State of Karnataka and anr.

Court : Karnataka

Decided on : Apr-12-1983

Reported in : 1984(2)ECC296; 1985LC199(Karnataka)

..... of foreign origin valued at rs. 10,81,550 in the reasonable belief that the same might have been imported into india illicitly in contravention of the provisions of the customs act, 1962. (vide para 2) the said 59 pellets and 2 half pieces of gold seized have been tested by experts who have opined it to be of foreign origin. the foreign ..... marked gold under seizure attracts the provisions of section 123 of the customs act, 1962, and as such the burden of proof that it had not been smuggled into india is cast on you and on sri p.r. metrani which burden you both have ..... reserve bank of india for importation of the gold of foreign origin seized from your house. the said gold is, therefore, liable for confiscation under section 111(d) of the customs act, 1962. the said gold is, therefore, smuggled goods within the meaning of section 2(e) of the conservation of foreign exchange and prevention of smuggling activities ..... act, 1974, read with section 2(39) of the customs act, 1962. (vide para 8) from the above facts and materials and without prejudice to the action or proceedings that may be instituted against you under the customs act, 1962, and the gold (control) act, 1968, the government of karnataka are satisfied that your detention under .....

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Mar 23 1983 (HC)

N. Nagamanickam Setty and anr. Vs. Collector of Central Excise, Bangal ...

Court : Karnataka

Decided on : Mar-23-1983

Reported in : AIR1983Kant193; 1986(23)ELT75(Kar)

..... pass the following order: one pellet of gold with foreign markings which is clearly liable to confiscation under the gold control act 1968 as discussed above having already been confiscated under the custom act, 1968 by an order passed by the assistant collector of central excise, mysore, earlier vide c. no. viii/ ..... months from the date of the seizure of the gold, conveyance, or animal or such further period as the collector of central excise or of customs may allow, such gold, conveyance or animal shall be returned after the expiry of that period to the person from whose possession it was seized ..... to be made thereto cen-cusrnment. in support of his contention sri kumar has strongly relied on the rulings of the supreme court in assistant collector of customs v. charanadas malhotra : 1973ecr1(sc) , a ruling rendered by amiya kumar mookerji, of the calcutta high court in uma rajeswar rao patra v. ..... petitioners and two other persons called shankararao jadhav and ananda rao shinde of mysore proposing to confiscate the aforesaid gold for the contraventions of the act detailed in the respective notices and levy personal penalties also. in response to the said show cause notice, the petitioners filed their detailed objection ..... 10/16/73 cus. dated 31-5-1974, i do not pass an order of confiscation in relation to the said gold under gold control act, 1968. as .....

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Feb 04 1983 (HC)

H. Manjunatha Nayak Vs. Ullal Dayananda Hanumanth Nayak (by L. Rs.) an ...

Court : Karnataka

Decided on : Feb-04-1983

Reported in : AIR1984Kant55; 1983(1)KarLJ383

..... is well established that public notice is not the only mode of notifying dissolution, though public notice is one of them. in the case of old customers individual intimation of the factum of dissolution would be necessary. the learned district judge, however, laboured under the wrong notion that the only mode of intimation ..... retirement of a partner, and to require the concurrence of his partners for that purpose in any necessary or proper acts which cannot be done without their concurrence. para 1119: old customers. of a firm, who deal with it after a change in its constitution, are entitled to treat all former ..... of the liability of partners after retirement or dissolution tiff notice is given of the retirement from of dissolution of the firm to the old customers and to the public in general. the learned counsel invited my attention in this behalf to the observations in halsbury's laws of englao4 third ..... , scotland or northern ireland.... .. ...' thus, a distinction is made between , future dealers with the firm after dissolution and the old customers. in the case of old customers it is not enough if a public notice is given. they should be given individual notices and any notice given to them of the ..... in section 45 in the form prescribed under section 72 of the partnership act.'thus, it is obvious that the learned district judge has misdirected himself in thinking that the only mode of notice even to old customers is by public notice as contemplated under section 45. 1 am unable to .....

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Mar 25 1983 (HC)

Hastimal Kothari Vs. Commercial Tax Officer, Intelligence-i, South Zon ...

Court : Karnataka

Decided on : Mar-25-1983

Reported in : 1983(2)KarLJ433; [1984]55STC225(Kar)

..... 21. in charan das malhotra's case : 1973ecr1(sc) , the supreme court dealt with the proviso to section 110(2) of the customs act that permitted the retention of documents beyond 180 days 'only on sufficient cause being shown'. it is on this language of the section, the supreme ..... had a right to oppose and to be heard. but, the language of the proviso to section 28(3) of the act unlike section 110(2) of the customs act does not employ the terms 'on sufficient cause being shown'. hence, the principles enunciated in charan das's case : 1973ecr1 ..... against the same. in support of his contention, sri gandhi strongly relies on the ruling of the supreme court in assistant collector of customs and superintendent, preventive service customs, calcutta v. charan das malhotra : 1973ecr1(sc) . 19. smt. vanaja contends that the power exercised by the authority under the ..... (sc) do not bear on the point. 22. in agarwal's case 1973 tax lr 2168, a division bench of the allahabad high court dealing with an analogous provision occurring in the gold control act ..... proviso to section 28(3) of the act was purely administrative and that before making an order under that provision, the authority was not required .....

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Mar 23 1983 (HC)

Customs and Central Excise Department Vs. Veerabhadreswara Weaving Fac ...

Court : Karnataka

Decided on : Mar-23-1983

Reported in : 1984(2)ECC354; 1983(14)ELT1758(Kar); ILR1983KAR409; 1983(2)KarLJ29

..... state of kerala v. alaserry mohammed (5). these observations apply aptly to the instant case. 12. this court also in recent decision reported in collector of customs and central excise v. lal m. budrani (6) said thus : 'the learned single judge also held that the seizure of goods was invalid because in ..... have been taken in token of having supplied all the copies to him. after completion of the enquiry by the department, the collector, central excise and customs, karnataka, central excise collectorate, bangalore, accorded sanction as per ex. p-1 to prosecute the firm along with the partners, namely, a-1 to ..... key of which was produced by the father. the appellant radhakrishnan was tried and convicted of an offence under s. 52 of the post offices act, for secreting postal articles. one of the contentions raised on behalf of the appellant was that the search and seizure was illegal inasmuch as it ..... many as 6150 cotton sarees including the seized 1604 had been manufactured in their factory and had been sold in contravention of the provisions of the act, without paying the duty. he also gave a supplemental statement as per ex. p-8 and produced the statement showing the sarees manufactured count ..... customs and central excise department is directed against the judgment of acquittal, dt. 20-8-1982, passed by the additional chief judicial magistrate, bijapur, in cc no. 1558/81 acquitting the accused of the offence under ss. 9(i)(a), 9(i)(b), 9(i)(bb), 9(i)(bbb) of the central excises & salt act .....

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Jul 29 1983 (HC)

Shantilal and Brothers Vs. State of Karnataka and anr.

Court : Karnataka

Decided on : Jul-29-1983

Reported in : 1984(1)KarLJ69; [1985]59STC178(Kar)

..... 3) is only prospective in operation. it came into force with effect from 1st april, 1982. i prohibits the dealers from collecting from this customers any amount by way of turnover tax payable by the dealers under section 6b(1). however, the validity of this section can no longer be ..... see tata iron & steel company ltd. v. state of bihar : [1958]1scr1355 , j.k. jute mills co. ltd. v. state of uttar pradesh : [1962]2scr1 and s. kodar v. state of kerala : [1975]1scr121 . the contention based on article 19(1)(g) cannot therefore be sustained.' 18. sri devanathan for ..... be any dispute regarding the power of the legislature to put an end to the finality of a judicial decision by passing a validating act. a validating act may also be given retrospective effect neutralising the conditions on which the decision of the court was based. the legislature by so doing ..... of the settlement. in september, 1975 the payment of bonus (amendment) ordinance, 1975 was promulgated, later replaced by the payment of bonus (amendment) act, 1976. as a result of the ordinance the lic informed the employees that the bonus payable under the settlements was being withheld pending further consideration. the ..... for the method of determining 'total turnover', 'taxable turnover' and 'turnover' for the purpose of taxing under section 5. rules prescribed under the act also provide for determining the total turnover and taxable turnover for the purpose of levying tax. rule 6(4) provides for determination of taxable turnover by .....

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Sep 29 1983 (HC)

Binny Ltd. Vs. Collector of Central Excise and anr.

Court : Karnataka

Decided on : Sep-29-1983

Reported in : 1984(16)ELT52(Kar)

..... the petitioner has contended that it was not open to the superintendent to collect the cess, if any, prior to the extension of the 1923 act to the erstwhile state of mysore. 12. sri k. shivashankar bhat, learned central government senior standing counsel appearing for the respondents has urged that ..... section 4 provided for the constitution of a committee called the indian central cotton committee (hereinafter referred to as the committee) to administer the act. the committee constituted in 1923 was dissolved by the central government with effect from 1-4-1966 by its notification no. 882 dated 18- ..... bangalore be transferred to the transferred company and became the liabilities and duties of the transferred company pursuant to section 394(2) of the companies act, 1956; (ii) that any legal proceedings pending by or against bangalore be continued by or against the transferred company.' 5. on 16-3 ..... enactment called the produce cess act, 1966 (central act no. 15 of 1966) (hereinafter referred to as the 1966 act) came into force. 8. in exercise of the powers conferred by the 1966 act on 26-3-1969 the central government has appointed the collector of customs and the collector of central ..... excise mysore as the collector for the state under that act. 9. after some intermediate correspondence between the petitioner and the officers .....

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Sep 29 1983 (HC)

Binny Ltd. Vs. the Collector of Central Excise

Court : Karnataka

Decided on : Sep-29-1983

Reported in : AIR1985Kant50

..... to examine the liability of the petitioner from 1-4-1951, also.19. sri. jagadeesan has contended that the officers appointed under the 1966 act from 1969 cannot recover the amounts prior to their appointment, even if they are legally recoverable from the petitioner.20. sri. bhat has urged ..... section 4 provided for the constitution of a committee called the indian central cotton committee (hereinafter referred to as the committee) to administer the act. the committee constituted in 1923 was dissolved by the central government with effect from 1-4-1966 by its notification no. 882 dated 18- ..... bangalore be transferred to the transferee company and become the liabilities and duties of the transferee company pursuant to s. 394(2) of the companies act, 1956; (ii) that any legal proceedings pending by or against bangalore be continued by or against the transferee company.' 5. on 16-3- ..... another enactment called the produce cess act, 1966 (central act no. 15 of 1966) (hereinafter referred to as the 1966, act) came into force.8. in exercise of the powers conferred by the 1966 act on 26-3-1969 the central government has appointed the collector of customs and the collector of central - ..... excises mysore as the collector for the state under that act.9. after some intermediate correspondence between the petitioner and the officer' .....

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Jun 10 1983 (HC)

N.B. Rukmini Vs. P.M. Srinivasa

Court : Karnataka

Decided on : Jun-10-1983

Reported in : AIR1984Kant131

..... their enduring patience and hope to join each other. it is all the more so in the spouses in hindu society having regard to our tradition and custom. thu we are satisfied that delay also cannot be a ground for rejecting the petition on the facts and circumstances of the present case. in the ..... occasion for the husband to explain the delay as proper and necessary.16. of course, section 23(1) says that in an)r proceedings under this act, whether defended or not question of delay should also be considered hence it is obvious that even if the proceeding is mat defended, the court is ..... by her husband and was ill-treated and it is he who made her life intolerable. in the explanation given to section 13 of the hindu marriage act, it is stated inter alia thus: 'explanation:- in his sub-section the expression 'desertion' means the desertion of the petitioner by the other party to ..... home. in that view, the learned civil judge decreed the petition of the husband for divorce under section 13(1)(i)(b) of the hindu marriage act. aggrived by the said decree, the respondent-wife has instituted the above appeal. 5. the learned advocate for the appellant strenuously urged before us chat the ..... of the civil judge, kodagu, for restitution of conjugal rights. thereafter he withdrew the said petition and find the present petition for divorce under the amended act.3. respondent-wife resisted the petition while admitting the marriage with the petitioner and that she lived with him for about 1 1/2 years as his .....

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