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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: punjab and haryana Year: 1983 Page 1 of about 51 results (0.111 seconds)

Mar 22 1983 (HC)

Oswal Woollen Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Mar-22-1983

Reported in : 1985(4)ECC267; 1985LC532(P& H); 1984(18)ELT235(P& H)

..... also held that landing charges payable to the port trust authorities on landing were includible in the assessable value of goods under section 14 of the customs act, 1962.6. in the face of two judgments referred to above mr. laxmi grover, counsel for the petitioner fairly conceded that he could no longer ..... to such information being required to be given.8. for the foregoing reasons the petitioners are relegated to the statutory remedy of appeal under the customs act. keeping in view the circumstances of the case, counsel for the respondents very fairly stated that no objection on the ground of limitation in ..... of discretion to dismiss the petition, on this ground namely that the petitioners had not availed of the alternative remedy available to them under the customs act. it may be mentioned here that a division bench of the high court of gujarat too in prabhat cotton and silk mills limited v. ..... brar, appearing for the union of india, that the petitioners had not availed of the alternative remedy of appeal as provided to them under the customs act and it was therefore, not open to them to seek to invoke the extraordinary jurisdiction of this court under article 226 of the constitution for ..... had also been made to the frm of the bill of entry which had been prescribed by the central board of excise and customs under section 157 of the customs act. counsel for the petitioners could however, not showin what manner this form was illegal or the petitioners were prejudicially effected thereby. .....

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Sep 12 1983 (HC)

Bimex International Maha Singh Gate Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Sep-12-1983

Reported in : 1991(34)ECC128; 1984(16)ELT212(P& H)

..... imported by the petitioner under the import licence granted to the s.t.c. is 'woollen rags''. this is independent of consideration of items mentioned in the customs act, 1962, because, in so far as the customs act, 1962, is concerned, the government is concerned with the question of what is the duty payable upon such items. in the present case, the entire basis of ..... foreign origin be not confiscated under section 111 read with section 11 of the customs act, 1962 and penal action be not taken against it under section 112, ibid. the petitioner submitted that it stuck to the statement made by shri mahajan on 24th january, 1973. ..... , one of the partners explained the petitioner's position to him. the statement of one of the partners was recorded by the superintendent of customs (preventive), amritsar on 24th january, 1973, under section 108 of the customs act, 1962. the petitioner received a show cause notice dated 6th february, 1973, calling upon it to show cause why 10 bags containing woollen garments of ..... which an additional allegation was made to the effect that the second hand clothing recovered by the officials of the customs could not have been legally imported into india. therefore the assistant collector (customs), amritsar passed orders confiscating the goods under section 111 of the customs act. the petitioner went up in appeal and the same was dismissed by the appellate collector of .....

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Oct 26 1983 (HC)

State Through Assistant Collector, Customs and Central Excise Vs. Tila ...

Court : Punjab and Haryana

Decided on : Oct-26-1983

Reported in : 1985(4)ECC91; 1984(18)ELT183(P& H)

..... documentary evidence to show the bona fide purchase/acquisition of those watches and in the circumstances, those watches were seized and confiscated by the assistant collector customs and central excise, jullundur, under section 111 of the customs act, 1962, vide his order dated nov. 30, 1974. the chief judicial magistrate, jullundur, found a prima facie case against the respondent and accordingly charged him for ..... central excise appeals against the acquittal of the respondent on the charge under section 135(1)(b)(ii) of the customs act.2. this appeal appears to us as singularly lacking in merit and it, therefore, suffices to make a brief reference to the facts. indeed it would be wasteful to traverse ..... so competently covered by the learned chief judicial magistrate, jullundur, in his judgment dated january 16, 1981, which is under challenge.3. that on 14th june, 1974, officials of the customs department raided the business premises of m/s. kapur trading co., phagwara gate, jullundur. as a result of search, 93 new wrist watches of foreign origin valued at rs. 5404 .....

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Sep 22 1983 (HC)

Assistant Collector of Customs Vs. Jamila Begam

Court : Punjab and Haryana

Decided on : Sep-22-1983

Reported in : 1986(7)ECC144; 1985(22)ELT51(P& H)

..... had ordered the redemption of the gold ornaments on payment of rs. 7500/- as penalty. however, the customs authorities also filed a complaint against the respondent under section. 132 and 135(1)(a) of the customs act, 1962 (hereinafter called the act). the learned trial magistrate after recording the evidence convicted the respondent.2. she went up in appeal which was allowed by the learned ..... that this interpolation was made in the recovery memo. it is also apparent to the naked eye. normally speaking we would have thought that there was no necessity for the custom officers to insert these words afterwards but the case herein is that the ornaments had been concealed by the respondent in a piece of cloth which were detected by mrs ..... said that on 28-3-82 smt. jamila begum respondent along with her husband gulam mustafa and their son imdad hussain were going to pakistan. at the attari road land customs station all three of them gave a joint declaration in which it was not mentioned that the respondent was also carrying 20 gold bangles and 4 gold karas exs. p .....

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Dec 13 1983 (HC)

Gurmukh Singh Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Dec-13-1983

Reported in : 1984(3)ECC86; 1984(18)ELT274(P& H)

..... sales proceeds of the imported duty free raw material can be recovered, the respondent no. 2 issued the search warrants under section 105 of the customs act, 1962 duly authorising respondent no. 3 to search the residential premises of sh. gurmukh singh and sudesh kumar khanna. as a result of the search of ..... consonance with any law and more particularly sections 105 and 110 of the customs act, 1962 (for short, the act) under which provisions the respondents claim to have acted. the material part of these two sections, i.e., 105 and 110 of the act, lays down that the officers specified therein may, on the basis of ..... indicating the names of firms reported to be engaged in importing the raw material against the advance licences and disposing the same in bombay in contravention of customs notification no. 117/78 dated 9-6-1978 was received from d.r.i. headquarters. this intelligence was developed with reference to the firms viz ..... interrogation, sh. janak raj s/o sh. gopi chand disclosed that he was an employee of m/s. krishna woollen mills, amritsar and he was acting as proprietor of the aforesaid bogus firms under the directives of m/s. sudesh kumar khanna whose wife mrs. rita khanna is a partner of m/ ..... believe' that any goods liable to confiscation or any documents or things which in their opinion may be useful or relevant to any proceeding under the act, search for the goods, documents or things and may also seize them. this is what has been pleaded by the respondents in support of .....

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Jan 11 1983 (HC)

Jagdish Lal Behal and ors. Vs. the State

Court : Punjab and Haryana

Decided on : Jan-11-1983

Reported in : 1983CriLJ956

..... aug. 1960. the central government hereby authorises the joint chief controllers of imports and exports, the deputy chief controllers of imports and exports, the custom collectors and the officers of customs under the customs act. 1962 (52 of 1962). the iron and steel controller, the deputy iron and steel controller and the superintendents of police in the economic offences wing of the central bureau ..... of investigation, to make complaints in writing in courts in respect of any offence punishable under section 5 of the said act.(no. 3 (40)/63 ..... exports could authenticate order no. 10/65 whereby the deputy chief controller of imports and exports, the complainant, stood generally authorised to file complaints under section 5 of the act.8. it was next contended by mr, sibal. learned counsel for the petitioners that the ministry of commerce and civil supplies had no power in the matter of institution ..... in the following manner.2. the deputy chief controller of imports and exports, new delhi, filed a complaint under section 5 of the imports and exports (control) act. 1947 (hereinafter called the act) against the petitioners' firm m/s. pearl scooters limited, ludhiana. the accused was summoned after preliminary evidence. even the pre-charge evidence was recorded. at the .....

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Oct 27 1983 (HC)

National Insurance Co. Ltd. Vs. Maya Devi and ors.

Court : Punjab and Haryana

Decided on : Oct-27-1983

Reported in : I(1984)ACC384; [1985]58CompCas241(P& H)

..... no warrant to hold that the liability of the insurance company was limited to only rs. 50,000 in this case. the provisions of section 95 of the m.v. act, 1939, were next sought to be pressed in aid by the counsel for the insurance company, but these are clearly of no avail. there is no bar in section 95 .....

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Aug 03 1983 (HC)

Deep Chand JaIn Vs. Income-tax Officer, C-ward and ors.

Court : Punjab and Haryana

Decided on : Aug-03-1983

Reported in : (1984)41CTR(P& H)149; [1984]145ITR676(P& H)

..... was dealing with the question of refund claimed, pursuant to an order made under the given act by the revisional authority. the revenue resisted the claim on the ground that section 40 of the sea customs act had application and the claim for refund being belated in terms of that section, the appellant ..... therein was not entitled to a refund. negativing the contention, the supreme court first held that section 40 of that act had no application to the facts of ..... the requirements of article 265 of the constitution. this view has been expressed by the supreme court in several decisions arising under the central excises and salt act, 1944. in the case of patel india (p.) ltd. v. union of india : air1973sc1300 the supreme court was dealing with the question of ..... . such a possibility cannot be ruled out. if that be the position, the mere fact of the compulsion of payment under section 210 of the act, as contended by shri rajasekhara murthy, cannot be accepted to mean that, by the operation of that section, that tax had been levied, assessed and ..... the assessee's claim, canvassed that tax becomes due and recoverable from an assessee only after an assessment order in accordance with the provisions of the act is passed. in the present case, the assessment for a given year having become barred and no assessment order, therefore, has been passed and can .....

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Nov 25 1983 (HC)

Lachhman Singh Vs. Gulzari and ors.

Court : Punjab and Haryana

Decided on : Nov-25-1983

Reported in : AIR1984P& H149

..... . apart from individual merits, such cases turned upon the entries in the revenue record of each village estate as also upon the peculiar prevailing customs governing the rights inter se of the proprietors as against the non-proprietors. it was to remedy this gravely unsatisfactory state of affairs and, ..... abadi that the legislature was compelled to step in by first enacting the somewhat brief (of 10 sections) punjab village common lands (regulation) act, 1953 (act no. 1 of 1954). the objects and reasons for the enactment are instructive and deserve notice in extenso:--'when the villages were original founded ..... 3(b) of the 1953 act (punjab act no. 1 of 1954):--1953 act 3. vesting of rights in panchayats and in non-proprietors.--notwithstanding anything to the contrary contained in any other law for the time being in force, and notwithstanding any agreement, instrument, custom or usage or any decree or ..... in the said non-proprietor. 1961 act 4. vesting of rights in panchayats and non-proprietors. (1) notwithstanding anything to the contrary contained in any other law for the time being in force or in any agreement, instrument, custom or usage or any decree a order of any court or other authority ..... order of any court or other authority, all rights, title and interest whatever in the land-- (a) * * * * * * * ** (b) which is situated in the abadi deh of a village and which is under the house owned by a non-proprietor, shall at the commencement of this act .....

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Aug 03 1983 (HC)

Sampat Lal and anr. Vs. Shri O.P. Vaid, Assistant Collector, Customs a ...

Court : Punjab and Haryana

Decided on : Aug-03-1983

Reported in : 1985(5)ECC116

..... the gold while travelling from delhi to sirsa. it is alleged that on 17th june, 1974 the petitioners approached the superintendent (p), central excise and customs, rohtak, before whom they made statements in which they admitted their possession, custody and control of the primary gold of 23 carat weighing 1107 grams ..... kumar biswas air 1974 sc 1818, the view taken by their lordships was that even these cases can be considered sympathetically under the probation of offenders act. 5. apparently, therefore, as no questions on merits have been seriously raised, it is not necessary for me to go into those questions. ..... . consequently, a complaint was lodged against them under section 85 of the gold (control) act, 1968. 3. the prosecution case rests primarily on the unimpeached testimony of lal chand kohli, p.w. 1, chaman lal, p.w. 4, and ..... having been found in possession, custody and control of primary gold in contravention of the provisions of section 9(2)(i) of the gold (control) act, 1968, and the rules framed thereunder. it transpired that sampat lal, petitioner, was not a certified goldsmith on the alleged date of recovery of ..... chhagan lal, the petitioners, were brought to trial before the sub-divisional judicial magistrate, bahadurgarh, on a charge under section 85 of the gold (control) act, 1968, and they were convicted thereunder and each of them was sentenced to two years' rigorous imprisonment and a fine of rs. 2,000; in .....

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