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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: patna Page 1 of about 628 results (0.037 seconds)

Jun 28 2004 (HC)

Commissioner Customs Department Vs. Smt. Nirmala Mitra

Court : Patna

..... bench) for possession of the foreign gold bars and the primary gold so that they could proceed under the customs act, 1962 and the gold (control) act, 1968. the learned judicial commissioner gave liberty to the central excise and customs authority to initiate action under the customs act, 1962 in respect of the foreign gold bars. certain proceedings were thereafter taken. the inventory of foreign gold bars were ..... found by the authorities that the said gold bars were possessed by her in contravention of the various provisions of the customs act, 1962, it was ordered that gold of the foreign origin was liable for confiscation under section 111 of the customs act; 1962. a formal detention order was also sent along with the said letter. a formal seizure of the said gold bars ..... of commercial and sales tax, u.p. v. parson tolls & plants : [1975]3scr743 , paragraphs 15-17 and 23. it is also submitted that the limitation act, would not apply to a reference application inasmuch as the customs act, 1962 is a complete and self-contained code which does not admit of the introduction of the principles or the previsions of the law contained in ..... . present is not a case of that nature. present is a case where proceedings have, been initiated on an application under section 130a of the customs act, 1962. 28. in the matter of anoop kumar v. commissioner of customs (prev.), west bengal (supra), a judgment of the calcutta high court, the question before the court was that what is the scope of section .....

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Sep 28 1999 (HC)

Bikaner-assam Road Lines India Ltd. Vs. Union of India (Uoi)

Court : Patna

..... of foreign (country) origin. then, after completing all the formalities, the seizure of 220 bags of betel-nut was effected under section 110 of the customs act, 1962 (for short 'the act') for violation of section 11 of the act and a panchnama was prepared in presence of the two independent witnesses and, thereafter, an information was also given to the director-general of revenue ..... the import & export (control) act, 1947; for declaring the seizure of the aforesaid betel-nut and the vehicle as illegal and, thereafter, to release the aforesaid articles and the vehicle ..... authority of the assistant commissioner of customs (p) division, motihari, by which 220 bags of betel-nut (17,886 kgs. ) and one tata truck bearing registration no. as-01g-3945, were seized for violation of government of india, ministry of finance, notification no. 9/91, dated 22-1-1991, issued under section 11 of the customs act, 1962, read with section 3(1) of ..... considered the meaning and scope of the words 'reason to believe or reasonable belief in the case of pukhraj v. d.r. kohli, reported in a.i.r. 1962 sc 1559. there, the provisions of section 178a of the sea customs act 1878 were under consideration, which provided that once it is shown that the goods were seized in contravention of the sea .....

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Dec 05 1994 (HC)

Ram Chandra Choudhary Vs. Union of India (Uoi)

Court : Patna

..... custom officials (respondents), were foreign goods made in malaysia and japan, and were being smuggled on the jeep. the driver of the jeep ..... the case lie in a very narrow compass. : the vehicle was seized on 9-9-1993 by the inspector of customs (preventive) (respondent no. 4) on indo-nepal border at a place near muzaffarpur in pursuance of the provision of section 110(1) of the customs act, 1962 (for short, 'the act') when it was found loaded with some computer parts, which, according to the ..... no notice was served on him.9. in order to appreciate the contentions, noticed above and to decide the point, it seems necessary to quote the relevant provisions of the customs act to which our attention was drawn by the learned counsel for the parties.10. sub-section (2) of section 110 of the ..... were seized :provided that the aforesaid period of six months may on sufficient cause being shown, be extended by the collector of customs for a period not exceeding six months.'sub-section (2) of section 115 of the act reads as follows :-'any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage .....

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Apr 22 1994 (HC)

Angou Golmei Vs. Vizovolie Chakha Sang

Court : Patna

..... to him by the superintendent and having firm reasons to believe that the consignment in question was of foreign origin, effected seizure under the provisions of customs act, 1962, under the supervision of the deponent.'the seizure effected on 16th april, 1993 has been described in paragraph 13 of the aforesaid affidavit in identical manner ..... and careful studies the goods i.e. cloves and javitri were found to be of foreign origin, hence was seized under section 110 of the customs act, 1962'.11. counsel for the petitioners was at pains to point out that as on 16th april, 1993 the seizing officer had only two materials with ..... the petitioners to abstain from the confiscation proceedings.5. power of seizure of goods is contained in section 110 of the customs act, 1962, the relevant part of which reads as follows :-'(1) if the proper officer has reason to believe that any goods are liable to confiscation ..... mere suspicion, far away from belief which could be said to be reasonable. the condition precedent for the exercise of power under section 110 of the customs act being absent, the impugned seizure cannot be said to be in accordance with law.28. in the result, these applications are allowed. the seizure of ..... from a reliable source that a certain person is in possession of smuggled goods. the belief again, as required by section 178a of the sea customs act, must be a reasonable one, not a belief of a man who just catches at some slight circumstance which only creates a sort of guess .....

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Nov 29 1996 (HC)

Shyam Babu and ors. Vs. Union of India (Uoi) and ors.

Court : Patna

..... applies and it has been stated that there are,(iii) five categories of persons to whom safema applies. in the first category falls the persons convicted under sea customs act, 1878 or customs act, 1962 of an offence in relation to goods of a value exceeding one lakh of rupees. the said requirement of value is not attracted in relation to second or subsequent ..... conviction. within the first category also falls persons convicted under the foreign exchange regulation act, 1947 or foreign exchange regulation act, 1973, the amount of which exceeds rupees one lakh. the ..... of persons, points or matters as are considered relevant by the competent authority to any enquiry under the act (section 16), (iii) the assistance to be given by various officers exercising statutory functions under various laws such as customs act, central excise laws, income-tax act, fera and also police officers to the competent authority (section 17), (iv) the powers of the competent ..... partition decree in title suit no. 29 of 1996, copy of some of the orders passed by the income-tax officer, income-tax authority and copy of deposition before customs authorities.40. this court for the reasons stated hereinbelow is unable to consider those materials especially when, in the opinion of this court, all the relevant materials were considered .....

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Mar 25 2008 (HC)

R.G. Holdings Private Limited Vs. the State of Bihar and anr.

Court : Patna

..... v. union of india and ors. since reported in 1994 (1) pljr 800 in relation to section 110 of the customs act, 1962 which authorizes the proper officer who has reason to believe that any goods are liable to be confiscated under the act to seize such goods. their lordships of the division bench again noted the facts and various cases on the subject ..... would be far away from belief which could be said to be reasonable. such reasonable belief is a condition precedent for the exercise of power under section 110 of the customs act and if that is absent, the seizure cannot be said to be in accordance with law. while arriving at the said conclusion, their lordships have referred to various cases of ..... on the assessing officer to reopen past assessments. this expression is found under various orders issued under the essential commodities act wherein power has been conferred on the authorities to enter, search and seize goods in premises. this expression is used under customs act in relation to similar power. this is by no way exhaustive. the expression is used as a condition precedent ..... interstate agreement for grant of permits and section 88(12) deals with national permit.22. thus, from the provisions aforesaid, it would be seen that the documents, relevant for the act, driving licence, licence of conductors of stage carrier, registration certificate of motor vehicle, certificate of fitness for transport vehicles, permit for transport vehicles and insurance paper. for transport vehicles, .....

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Jan 18 2008 (HC)

Shambhu Kumar and Vs. State of Bihar

Court : Patna

..... total amount which was said to have been carried is rs. 58500/-. the appellants were apprehended and brought to the customs office, muzaffarpur. recovered currency were seized under section 110 of the customs act, 1962 and the appellants were arrested under section 114 of the customs act 1962 and were produced before the presiding officer, economic offences court, muzaffarpur and were remanded to the judicial custody. on ..... each appellants were ordered to undergo r.i. for one year. it has also been ordered that the all the sentences shall run concurrently.2. on the report of inspector customs division, muzaffarpur addressed to the officer in charge, motipur police station the case was registered on the allegation that the preventive team of ..... customs division, muzaffarpur intercepted the appellants while they were going through the bus ratan rath carrying registration number 7752 which was coming from raxaul to patna. the appellant no. 1 was .....

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Oct 12 2001 (HC)

Nawdip Kumar Vs. Union of India (Uoi)

Court : Patna

..... japanese make valued at rs. 3,55,200/- on 6-9-97. the goods were seized under section 110 of the customs act, 1962 under the reasonable belief that the goods were liable to be confiscated under section 111(d) of the customs act as the same had been brought into india illegally from nepal in contravention of the provisions of notification no. 09/96 ..... by the jeep in the meantime. the learned single judge noted that as in the meantime the vehicle had already been auction sold after following the procedure provided under the customs act; there was no question of release, but as the appellant has already deposited rs. 15,000/- in terms of the order of the joint commissioner dated 17-2-2001 he ..... owner option to pay fine, in lieu of confiscation, as redemption fine quantified at rs. 15,000/- as per provisions of section 115(2) of the customs act. such option was to be exercised within one month of receipt of the copy of the order. durgesh prasad was also informed about the order. 4. the appellant filed the ..... dated 17-2-2001 held that the contraband articles had been brought into india in violation of the provisions of the customs act and accordingly ordered for their confiscation. he also imposed personal penalty in terms of section 122 of the act on the persons named in the order. so far as the jeep is concerned, giving benefit of doubt, he gave the .....

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Sep 03 1996 (HC)

Sk. NasruddIn Biri Merchant Ltd. Vs. Assistant Collr., C. Ex.

Court : Patna

..... . in this regard law is well settled that this court cannot issue such direction indirectly prohibiting the authorities under the act to act contrary to law. in a recent decision of union of india and anr. v. kirloskar pneumatic co. ltd. under the customs act, 1962, the apex court repealing such submission has held as under : (1996) 4 scc 456 :'according to these sub-sections ..... as follows :'after the-matter was heard for some time and it was indicated that the customs authorities, acting under the act, were justified in disallowing the claim of refund as they were bound by the period of limitation provided therefor under section 27(1) of the customs act, 1962, learned counsel for the appellant sought leave to withdraw the appeal. we accord their leave to ..... withdraw the appeal but make it clear that the order of the customs, excise & gold (control) appellate tribunal suffers from no informity. if really the payment of the duty ..... shall not apply where any duty has been paid under protest.'14. while interpreting the said provision, it was held by the supreme court that the application filed under the customs act beyond the period of six months was rightly rejected by the authorities in view of the fact the duty was not paid by the assessee under protest15. in the case .....

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Nov 21 2000 (HC)

Ramchandra Choudhary Vs. Union of India (Uoi)

Court : Patna

..... contraband. 5. the contention is that there has not been any appropriate adjudication and examination of the matter on merits. the petitioner loses sight of the basic issue that under customs act, 1962, once the presumption is switched, it is for the petitioner to prove that what was brought into the country could be imported validly. it is not denied that goods made ..... 1. this is a matter under the customs act, 1962, the petitioner has filed that application under section 130 of the act aforesaid with a prayer that the high court may require the customs, excise and gold (control) appellate tribunal, eastern bench, calcutta, to make statement of case as the prayer to do so before the tribunal was declined. the tribunal has not been ..... 123 of the act, aforesaid, where the presumption is switched. if the contraband has been brought in then it is entirely up to the petitioner to show that he has not violated the law ..... been made the petitioner had filed a petition before the high court earlier raising an issue that he had not received notice as is contemplated under section 110 of the act. this aspect was not accepted by the high court and the record lay that the petitioner was under a notice. 4. the petitioner apparently forgot the law that under section .....

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