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Judgment Search Results Home > Cases Phrase: customs act 1962 Page 4 of about 287,506 results (0.300 seconds)

Apr 19 1974 (HC)

State of Maharashtra Vs. Umar Badshah Hassan Damudi

Court : Mumbai

Reported in : (1974)76BOMLR788

..... relation to the said silver in a fraudulent evasion of the prohibition for the time being imposed under sections j, -k and 1-l of the customs act, 1962 and had thereby committed an offence under of the customs act, 1962. 4. before the learned additional chief presidency magistrate, who entertained the complaint, evidence was recorded of as many as 13 witnesses. at that stage the ..... . 1 to 7 were concerned in the illegal transport and storage of the said silver in the said godown in contravention of the provisions of sections, and l of the customs act, 1962. this was done with a view to facilitate the export of silver outside india. the silver bars weighing 976,839 kgs. were valued at rs. 4,88,500/- at the ..... attached under a panchanama as the officers entertained a reasonable belief that they were being illegally exported out of india and that there was contravention of the provisions of the customs act, 1962 in respect of storage and transport of the silver bars. during the search accused nos. 5 and 6 came to the premises and they were also detained by the officers ..... may be complete or partial. any restriction on import or export is to an extent a prohibition. the expression 'any prohibition' in of the customs act, 1962 includes restrictions. merely because section 3 of the imports and exports (control) act, 1947 uses three different expressions 'prohibition', 'restricting' or 'otherwise controlling' we cannot cut down the amplitude of the word 'any prohibition'. 'any prohibition' .....

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Apr 24 2006 (HC)

The Commissioner of Customs (imports) Vs. Pride Foramer

Court : Mumbai

Reported in : 2006(4)BomCR737; 2006(204)ELT381(Bom); 2006[4]STR401

..... to prevent abuse of its process or to secure the ends of justice. the order passed thereon is not an order under section 129b of the customs act, 1962. the said order, by no stretch of imagination, can be said to be an order in appeal. the appeals came to be disposed of ..... conferred by the statute. for maintainability, such appeal must be covered by the statutory provision that provides for an appeal. 13. section 130 of the customs act, 1962 provides for an appeal to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, ..... any order passed by the tribunal on such application in appeal is an order in appeal and further appeal therefrom is maintainable under section 130 of the customs act, 1962. he relied upon the judgment of the supreme court in the case of commissioner of income-tax v. durga engineering and foundry works : [2000] ..... of the counsel for the revenue is that the decision dated 5th september, 2005 passed by the tribunal is an order under section 129b of the customs act, 1962 and, therefore, amenable to appeal under section 130. he would submit that the miscellaneous application made by the respondent-m/s.pride foramer was in ..... executed by m/s.pride foramer. it is this decision which is in challenge at the instance of the revenue in this custom appeal filed under section 130 of the customs act, 1962. 10. the first question is whether the appeal is maintainable. if the answer is in affirmative, then only we shall consider .....

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Jul 23 1992 (HC)

Sipta Coated Steel Ltd. Vs. Union of India

Court : Mumbai

Reported in : 1993(1)BomCR201; 1992(62)ELT485(Bom)

..... the transfer, the 15% bank guarantee and the bond shall be with reference to the balance duty. in addition, a transit bond under section 67 of the customs act, 1962, will also be required to be executed. (b) regular importers who had not defaulted in producing re-warehousing certificate in the past, shall also be required to follow the above ..... export processing zones, manufacturers in bond and ship stores will be allowed to transfer the goods on tendering 15% bank guarantee along with the bond under section 59 of the customs act, 1962, equal to twice the amount of duty and interest if any, on conditions set out therein. in case the importer is required to deposit 50% of the duty before effecting ..... of this argument because in any event, the factual positions as disclosed by the documents is that all these cases are governed by the provisions of section 67 of the customs act, 1962. validity of public notices : 16. the second question which requires to be considered is whether the public notices in question are bad in law. the first public notice is dated ..... % of the duty assessed on the goods and for the balance 50% of duty he is required to execute a bond for twice the amount. 8. section 67 of the customs act, 1962 deals with removal of goods from one warehouse to another. it provides as follows : 'section 67. removal of goods from one warehouse to another. - the owner of any warehoused goods .....

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Aug 17 2005 (HC)

Mr. Sunil Parmeshwar Mittal S/O. Parmeshwar Mittal Vs. Deputy Commissi ...

Court : Mumbai

Reported in : 2005(6)BomCR778; 2005(188)ELT268(Bom); 2005(4)MhLj837

..... in terms of these rules. ' notification under section 1218. central government issued a notification under section 12 extending the provisions of the customs act,1962 of the central excise rules as under:- (1) notification extending the provisions of customs act, 1962 to the central excise in supersession of the notification of the government of india in the ministry of finance (department of revenue) central ..... ) of section 118, sections 119, 120, 121 and 124. {clause (b) and sub-clause (ii) of clause (c) of sub-section (1) of section 142} and 150] of the customs act, 1962, (52 of 1962) relating to matters specified therein, shall be applicable in regard to like matters in respect of the duties imposed by section 3 of the first mentioned ..... of 1878 to central excise duties-the central government may, by notification in the official gazettee, 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, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it ..... 1995 ('the rules' of 1995 for short), the relevant provisions of which are as under:- rules of 1995 2. definition -in these rules, unless the context otherwise requires (i) 'act' means the customs act, 1962 (52 of 1962); (ii) 'government dues' means any duty or drawback to be recovered from any person or any penalty payable by any person under the .....

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Apr 19 2005 (HC)

Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Reported in : 2005(5)BomCR325

..... again right in holding that as confiscation could not be upheld, there could be no cause or penal action as well under section 112 of the customs act, 1962.18. after having considered the judgment of cestat dated 13-8-2004, in our view, the first question (a) does not arise and question ..... part of the respondents to detain the goods which are abandoned by the consignee.'in our view, the aspect of section 111(m) of the customs act, 1962, has been directly and squarely covered by the judgment of this court in the case of 'pacific international traders' (supra). the learned second judicial ..... description of the goods but, as rightly held by the cestat, the same is insufficient to invoke sub-section (m) of section 111 of customs act, 1962, as the word entry in the said sub-section is restricted to a bill of entry which was admittedly not filed in the present case. ..... of confiscation and permitted the respondent to export the goods.9. as far as question (a) is concerned, it may be stated that section 111 of the customs act, 1962 deals with confiscation of improperly imported goods, etc., and provides that the following goods brought from a place outside india, shall be liable to confiscation : -(a ..... to the third member (judicial), the third member concurred with the member (technical).8. the learned cestat referred to section 111(d) of the customs act, 1962 and found that there was no prohibition on the import of actual goods as found in this case or was shown to be existing under the exim .....

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Apr 24 2001 (HC)

Pride Foramer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

..... notification in the official gazette.37. in exercise of the powers vested in the central government under the aforesaid sections of the maritime zones act, 1976, the government extended the customs act, 1962 and the customs tariff act, 1975 to the designated areas of the continental shelf and the exclusive economic zone by notifications published in the official gazette referred to ..... , ministry of finance, department of revenue, new delhi had published the gazette of india extraordinary dated 1st december, 1997 notifying that the extensions of the customs act, 1962 and the customs tariff act, 1975 to the designated areas in the continental shelf and exclusive economic zone of india as declared by the notification of the government of india in the ..... sub-section (7) of s, 7, of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1976), the central government hereby further extends the customs act, 1962 (52 of 1962) and the customs tariff act, 1975(51 of 1975) to the designated areas in the continental shelf and exclusive economic zone of india as declared by ..... ) of sub-section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (80 of 1975), the central government hereby extends the customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975) to the designated areas in the continental shelf and the exclusive economic zone of india as declared .....

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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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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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Nov 24 1967 (HC)

In Re: P. Bapanaiah

Court : Andhra Pradesh

Reported in : AIR1970AP47; 1970CriLJ199

..... , central excise, thereafter preferred a complaint against the petitioner before the 4th city magistrate, hyderabad for contravening the provisions of section 135 of the customs act, 1962 and rule 126-p (2) of the defence of india rules, 1962 (par xii-a gold control). a preliminary objection was raised before the learned magistrate that the prosecution is untenable in view of the mandatory provisions ..... control rules is discriminatory and offends article 14 of the constitution.16. it was next urged that the prosecution of the petitioner under the provisions of section 135 of the customs act and rule 126-p (2) of the defence of india rules offends article 20(2) of the constitution inasmuch as the deputy collector, central excise, guntur had already imposed a ..... ).'it is undisputed that smuggling of gold involves a heavy drain on the foreign exchange resources of india. smuggling, therefore, has to be checked. the measures undertaken under the sea customs act and the foreign exchange regulations have not achieved the purpose of checking smuggling. once gold is successfully smuggled into this country, it is very easy for the same to find ..... venkateswara rao, j. 1. this criminal revision petition, which arises out of a prosecution under section 135 of the customs act and rule 126-p (2) of the defence of india rules, 1962 (part xii-a gold control) has been referred to the bench by our learned brother, mohammed mirza, j., for decision 'in view of the important question of law raised' in .....

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Dec 04 1987 (HC)

Barium Chemicals Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : 1988(17)ECC201; 1988(37)ELT327(AP)

..... the affidavit viz., no. 184-cus., dated 2-8-1976, which reads as follows :-'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that where any goods are imported into, or exported from india ..... which is also extracted in para 14 of the affidavit and reads as follows:'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts articles made of plastics, all sorts, but excluding those specified in ..... reasons mentioned in paras 19 to 24 of the affidavit.(2) in the assessable value of the goods for the purpose of levy of customs duty under section 12 of the customs act, 1962 read with section 2 of the customs tariff act, 1975, the landing charges and stevedoring charges payable by the petitioner to the port trust (i.e. post-importation charges) and packing charges ..... shall not be included for the reasons mentioned in paras 16 to 18 of the affidavit.4. the indian customs act, 1962 (hereinafter called the act) by section 12 provides for the levy of duties of customs on the rates specified under the customs tariff act, 1975 or any other law on goods imported into india or exported from india. section 14 of the .....

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