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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: supreme court of india Year: 1983 Page 1 of about 168 results (0.103 seconds)

Jul 28 1983 (SC)

Assistant Collector of Customs (Prevention) Bombay Vs. Babu Miya Sheik ...

Court : Supreme Court of India

Decided on : Jul-28-1983

Reported in : AIR1983SC974; 1983CriLJ1494; 1985(5)ECC189; 1983(13)ELT1666(SC); (1983)3SCC447; [1983]3SCR500

..... duty, the case would fall within the first part of the section, but where there is a prohibition imposed with respect of any goods under the customs act, 1962 or any other law for the time being in force, then, irrespective of whether duty it chargeable on such goods or not, any person knowingly concerned ..... the goods in question there must be a prohibition imposed under the customs act 1962 or any other law for the time being in force it being totally irrelevant whether duty is chargeable on such goods or not, and the ..... the goods or not. these two parts speak only of fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the customs act, 1962 or any other law for the time being in force in respect of any goods. what these two parts contemplate is that in respect of ..... to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the customs act, 1962 with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. ..... respondent in criminal appeal no. 418 of 1974 (hereinafter referred to as the accused) of the offence under section 135(1)(a)(ii) of the customs act, 1962. the entire controversy between the parties in these appeals turn on the true interpretations of section 135(1)(a)(ii) and it is therefore not necessary .....

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Jan 12 1983 (SC)

Assistant Collector of Central Excise, Calicut Vs. V.P. Sayed Mohammed

Court : Supreme Court of India

Decided on : Jan-12-1983

Reported in : AIR1983SC168; 1983CriLJ225; 1985(5)ECC215; 1983(12)ELT193(SC); 1983(1)SCALE20; (1983)1SCC370; [1983]2SCR225

..... gold bars in question were confiscated in a proceeding under section 111(d) of the customs act, 1962 read with section 23-a of the foreign exchange regulation act, 1947 before the additional collector of customs, cochin. the steel drunk also was confiscated under section 119 of the customs act, 1962. a penalty of rs. 500 was imposed on the respondent under section 112(b) ..... of the customs act, 1962. the amount of rs. 1380 which had been seized from the respondent was, however, ..... ordered to be returned to him. thereafter the assistant collector of customs and central excise, kozhikode after obtaining the required ..... sanction under section 137(1) of the customs act and section 97(1) of the gold (control) act, 1968 from the additional .....

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Jan 04 1983 (SC)

Ranjit Singh, Niranjan Singh and Karam Singh Vs. Popat Rambaji Sonavan ...

Court : Supreme Court of India

Decided on : Jan-04-1983

Reported in : AIR1983SC292; 1983CriLJ437; 1983(1)Crimes623(SC); 1983(1)SCALE97; (1983)1SCC298

order1. by this petition the petitioners seek transfer of sessions case no. 137 of 1982 pending with additional sessions court no. 5, pune to any other court competent to try the same at indore in the state of madhya pradesh.2. on a complaint filed by petitioner ranjit singh respondents 1 to 9 are being prosecuted for having committed offences under sections 395 and 506 of the indian penal code. it is alleged that on november 19, 1981 at about 8.00 p.m. when the petitioner was proceeding towards his house, respondents nos. 1 to 9 surrounded him, abused and threatenedto kill him and he was robbed of a golden chain and an amount of rs. 500/-. the petitioner went to lodge the first information report to the police chowki, but the police declined to accept the information and take follow-up action. therefore, on november 23, 1981, the petitioner filed a private complaint in the court of judicial magistrate. the learned magistrate took cognizance and held a preliminary enquiry. the petitioner examined 4 witnesses and thereafter the learned magistrate framed a charge against the respondents for having committed offences under sections 395, 341, 504 and 506, i.p.c. the learned magistrate committed the case to the court of sessions which is numbered a sessions case no. 137 of 1982.3. it is alleged that two of the respondents are relations of the local police officers and because of an incident in the town of ahmednagar in which the brother of the petitioners was murdered, the entire .....

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May 06 1983 (SC)

Shiv Dutt Rai Fateh Chand and ors. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Decided on : May-06-1983

Reported in : AIR1984SC1194; [1984]148ITR664(SC); 1983(1)SCALE590; (1983)3SCC529; [1983]3SCR198; [1983]53STC289(SC)

..... charge.26. in maqbool hussain v. the state of bombay. : 1983ecr1598d(sc) the question for consideration was whether when the customs authorities confiscated certain goods under the sea customs act there was a prosecution and the order of confiscation constituted a punishment within the meaning of clause (2) of article 20. negativing ..... 'unauthorised use' of water enforced with retrospective effect was held to be not offending article 20(1) in jawala ram v. state of pepsu. : [1962]2scr503 . similarly in state of west bengal v. s.k. ghosh [1963] 2 s.c.r. 503 the forfeiture provided under section 13(3) ..... of the constitution has, therefore, to be rejected.35. the next contention relates to the validity of section 48 of the haryana general sales tax act, 1973 (act no. 20 of 1973). it reads :48. failure to maintain correct accounts and to furnish correct returns. if a dealer has maintained false or ..... this situation was met by the president promulgating ordinance no. iii of 1956 which was later on replaced by the sales tax laws validation act, 1956 (act vii of 1956), whereby all collections of sales tax on inter-state sales by the states up to september 6, 1955 were validated and ..... duty retrospectively was considered by this court in chhotabhai jethabhai patel & co. v. the union of india and anr. : [1962]2scr1 . the court held that parliament acting within its legislative field had the power and could by law both prospectively and retrospectively levy excise duty under the central excises and .....

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Dec 16 1983 (SC)

Bandhua Mukti Morcha Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Decided on : Dec-16-1983

Reported in : AIR1984SC802; 1984LabIC560; 1983(2)SCALE1151; (1984)3SCC161; [1984]2SCR67; 1984(16)LC29(SC)

..... must have also received an advance or other economic consideration from the employer unless he is made to provide forced labour in pursuance of any custom or social obligation or by reason of his birth in any particular caste or community. it was on the basis of this definitional requirement ..... area of the state of haryana, it is necessary to examine some of the relevant provisions of the bonded labour system (abolition) act 1976. this act was enacted with a view to giving effect to article 23 of the constitution which prohibits traffic in human beings and begar and other ..... and working conditions of workmen employed in the stone quarries. the first statute to which we must refer in this connection is the mines act, 1952. this act extends to the whole of india and therefore applies a fortiorari in the state of haryana. section 2(j) defines 'mine' to mean ..... that any advance or economic consideration was provided to them by the employer and since employment of bonded labourers is a penal offence under the act the employer would immediately, without any hesitation, disown having given any advance or economic consideration to the bonded labourers. it is indeed difficult ..... first aid and medical facilities in particular and other safety and welfare provisions in general, to the satisfaction of the competent authorities under the aforesaid acts, rules and regulations and also to the satisfaction of the district magistrate concerned. in the case of non-compliance of any of the provisions of .....

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Apr 19 1983 (SC)

Manohar Nath Kaul Vs. State of Jammu and Kashmir

Court : Supreme Court of India

Decided on : Apr-19-1983

Reported in : AIR1983SC610; 1983(1)Crimes1165(SC); 1983(1)SCALE399; (1983)3SCC429; [1983]2SCR791

..... and ors. v. m.s. kochar : 1979crilj1367 a three judge bench dealt with the same submission advanced on behalf of certain officers of the customs department convicted for offences punishable under sections 120b 166 and 409 of the penal code. sarkaria, j. speaking for the court observed:in sum, ..... been directly and reasonably connected with apellant's duty as regional officer of the directorate and the official status furnished the opportunity for doing the acts which constitute ingredients of the offence. he was, therefore, not entitled to claim the protection of section 197(1) of the code. ..... a public servant while engaged in the performance of his official duty, which is entitled to the protection of section 197(1), an act constituting an offence, directly and reasonably connected with his official duty will require sanction for prosecution under the said provision.18. we are of ..... protection is available in respect of offences alleged to have been committed while acting or purporting to act in the discharge of official duty. it is the contention of the appellant that qua public officer the appellant submitted the impugned bills ..... courts so that protection may be available from frivolous, vexatious or false prosecutions for offences alleged to have been committed by them while acting or purporting to act in the discharge of their official duty. as pointed out by this court in srivastava v. misra : 1970crilj1401 the umbrella of .....

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Oct 06 1983 (SC)

Glaxo Laboratories (i) Ltd. Vs. Presiding Officer, Labour Court, Meeru ...

Court : Supreme Court of India

Decided on : Oct-06-1983

Reported in : AIR1984SC505; (1984)ILLJ16SC; (1984)1SCC1; [1984]1SCR230; 1984(1)SLJ229(SC)

..... salem erode electricity distribution co. ltd. v. salem erode electricity distribution co. ltd. employees union : (1966)illj443sc this court in terms held that the object underlying the act was to introduce uniformity of terms and conditions of employment in respect of workmen belonging to the same category and discharging the same or similar work under an industrial establishment ..... in future and a controversial interpretation question being raised, who must, make it abundantly clear and incontrovertible that the causal connection in order to provide linkage been the alleged act of misconduct and employment must be real and substantial, immediate and proximate and not remote or tenuous. an illustration would succinctly bring out the difference. one workman severely ..... visitors to the company.8. the submission which found favour with the high court is that all these various acts of misconduct collocated in clause 10 in order to be a misconduct punishable under s.o. 23 must be ..... and any act involving moral turpitude, committed within the premises of the establishment, or in the vicinity thereof; (16) conduct of a workmen singly or in combination with others endangering the lives of the safety of other workmen or endangering the safety of the company's premises, machinery or equipment; (30) being rude towards officers, employees, customers of and .....

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Oct 20 1983 (SC)

Punjab TIn Supply Co., Chandigarh and ors. Vs. Central Government and ...

Court : Supreme Court of India

Decided on : Oct-20-1983

Reported in : AIR1984SC87; 1983(2)SCALE503; (1984)1SCC206; [1984]1SCR428; 1984(16)LC9(SC)

..... the authority of the chief commissioner to issue the notifications referred to above. in uttam bala ravankar v. asstt, collector of customs and central excise,goa and anr. : 1970crilj1369 . this court has applied section 3(8) of the general clauses act to uphold a notification issued by the lt. governor of goa, daman and diu (the administrator of the union territory) ..... respect of such buildings in civil courts in suits instituted by them during the period of such exemption would be executable notwithstanding the provisions contained in section 13 of the act.16. all laws which affect substantive rights generally operate prospectively and there is a presumption against their retrospectivity if they affect vested rights and obligations unless the legislative intent ..... provisions of law and notifications which had been issued from time to time to which a detailed reference is not necessary, the chief commissioner issued a notification bringing the act into force in the union territory of chandigarh with certain modifications with effect from november 4, 1972. the validity of the said notification was challenged before the high court ..... detain us long because of the decision in p.j. irani v. the state of madras : [1962]2scr169 in which section 13 of the madras buildings (lease and rent control) act, 1949 (madras act xxv of 1949) which read as: notwithstanding anything contained in this act the state government may by a notification in the fort st. george gazette exempt any building or .....

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Feb 18 1983 (SC)

Ashok Service Center and ors. Vs. State of Orissa

Court : Supreme Court of India

Decided on : Feb-18-1983

Reported in : AIR1983SC394; 1983(1)SCALE123; (1983)2SCC82; [1983]2SCR363; [1983]53STC1(SC)

..... registration of certain other kinds of dealers. section 10 of the principal act provides for the publication of the list of registered dealers. any other dealer cannot collect tax from his customers. there are other provisions in the principal act providing for the machinery for assessment and recovery of the tax due ..... under it. before proceeding further it is necessary to quote section 8 of the principal act. it reads:8. power of the state ..... single prescribed point and prohibition against levy of tax at more than one point is an important characteristic of the scheme of the principal act and such prescription was introduced deliberately by the state legislature to prevent hardship to consumers which would be caused by the gradual increase of ..... incidence of additional tax to the purchasers. the statement of objects and reasons attached to the bill which was latter on enacted as the act read thus:statement of objects and reasonsto mobilise additional resources for the plan, it has been proposed to impose an additional sales tax in ..... government. by a notification dated march 23, 1979, the state government notified the rate of additional tax payable under section 3 of the act as amended in 1979 at one-half percent of the annual gross turnover. the prohibition of the passing of the additional tax which existed formerly .....

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Apr 28 1983 (SC)

M.G. Brothers Lorry Service Vs. Prasad Textiles

Court : Supreme Court of India

Decided on : Apr-28-1983

Reported in : AIR1984SC15; 1983(1)SCALE481; (1983)3SCC61; [1983]2SCR1027

..... the sugar short-delivered to them from defendants 1 and 2 who were the bombay agents of defendant 1 and who gave a declaration to the customs authorities that they were answerable for the discharge of all claims for damage or short-delivery which might be established by the owner of any goods ..... which seeks to defeat the liability of the carriers as enacted by law, would, in our opinion, defeat the provisions of the act. furthermore, as we have noted hereinbefore in essence condition 15 is to impose additional obligation upon the owner or consignee because it stipulates giving of the notice ..... a shorter period than a period of six months from the date of loss specified therein. but the preamble as we have noted before indicates that the act was passed, not only to limit the liability of the carriers, but also to declare the liability of the carriers. therefore, any contract or bargain ..... whether in fact by condition 15 of the way bill, the liability of the carrier was limited, and if so to what effect.10. the carriers act, 1865, as the preamble states, was enacted because it was thought expedient not only to enable common carriers to limit their liability for loss of or ..... the high court held that if condition 15 of the way bill was given effect to it would clearly defeat the provisions of section 10 of the carriers act and as such would be void. it, therefore, allowed the appeal.6. thereafter the question arose as to whether further appeal would lie from the .....

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