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Judgment Search Results Home > Cases Phrase: customs act 1962 Year: 1962 Page 1 of about 5,754 results (0.127 seconds)

Sep 12 1962 (HC)

Mahadeo (Prosad) Saraf Vs. S.K. Srivastava and ors.

Court : Kolkata

Decided on : Sep-12-1962

Reported in : AIR1963Cal152

..... 1 further imposed a personal penalty of rs. 4,000/- under section 1678. of the sea customs act and a personal penalty of rs. 1,000/- under section 1673. of the said act on the appellant. on 7th june, 1962 the appellant moved an application under article 226 of the constitution of india for a writ in ..... firm in lieu of confiscation. a personal penalty of rs. 4000/- under section 167 8. and rs. 1000/-under section 167 3. of the sea customs act was also imposed on the firm. in the event of the dunnage wood not being released in terms of the order within a fortnight thereof, the same ..... the aforesaid 15 tons of wood, had been instrumental in off loading the excess quantity in contravention of the provisions of section 19 of the sea customs act and as such the firm was deemed to be a person concerned within the meaning of section 16781. and as such it was liable to penal ..... calling upon the applicant to show cause why action should not be taken against him under section 167 clauses 3. , 8. and 29. of the sea custom act. it was alleged in this notice to show cause that in addition to the 15 tons of dunnage wood discharged fromthe steamer 's. s. jaiakirti' other quantities ..... wood. the importation of dunnage wood was et the material time governed by a notification dated the 22nd october, 1960 issued under the provisions of the sea. customs act, 1878. on 3rd october, 1961 the appellant received from the scindia steam navigation co. ltd. respondent no. 4. a letter offering 15 torts of dunnage .....

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Jun 25 1962 (FN)

United States Vs. Borden Company

Court : US Supreme Court

Decided on : Jun-25-1962

..... on the 2(a) proviso, see rowe, price discrimination under the robinson-patman act, c. 10 (1962). [ footnote 10 ] for instance, the chairman of the conference on the bill reported to the house: "the differential granted a particular customer must be traceable to some difference between him and other particular customers, either in the quantities purchased by them or in the methods by which ..... cannot be required to establish different cost-reflecting prices for each customer." in this same vein, the practice of grouping customers for pricing purposes has long had the approval of the federal trade commission. [ footnote 11 ] we ourselves have noted the "elusiveness of cost data" in a robinson-patman act proceeding. automatic canteen co. v. federal trade comm'n, 346 u. s. 61 ..... , 346 u. s. 68 (1953). in short, to completely renounce class pricing as justified by class accounting would be to eliminate in practical effect the cost justification proviso as to sellers having a large number of purchasers, thereby preventing such sellers from passing on economies to their customers .....

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Mar 06 1962 (SC)

Kewal Krishan Vs. State of Punjab

Court : Supreme Court of India

Decided on : Mar-06-1962

Reported in : 1993(67)ELT17(SC); [1962]Supp3SCR613

..... the high court of the punjab and raises the constitutionality of s. 178a of the sea customs act, 1878 (act 8 of 1878), which has been held by this court to be constitutional in the collector of customs, madras v. nathella sampathu chetty (1962) 3. s.c.r. 786.2. at the time of arguments before us a ..... . in our opinion apart from the fact that this question has not been raised, it is quite clear that what s. 178a of the sea customs act provides is that when the goods are seized in the reasonable belief that they are smuggled goods then the burden of proving that they are not smuggled ..... further point was raised that in order that s. 178a of the sea customs act may become applicable, the prosecution must further prove that the ..... that this question has never been raised, that is not the effect of s. 178a of the sea customs act which provides :-'178a. (1) where any goods to which this section applies are seized under this act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods ..... goods which were sought to be affected by the order of the customs officer were .....

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Apr 30 1962 (SC)

Collector of Customs, Calcutta Vs. East India Commercial Co. Ltd.

Court : Supreme Court of India

Decided on : Apr-30-1962

Reported in : AIR1963SC1124; [1963]2SCR563

..... revenue under s. 188 of the act, and this appeal was dismissed in april 1952. thereupon the respondent filed a petition under ..... distinguish madan gopal rungta's case (1962)supp. 3 s.c.r. 906 on the ground that it was based mainly on an interpretation of r. 60 of the mineral concession rules 1949, though he did not pursue this further when s. 188 of the sea customs act was pointed out to him. 7. ..... of this quantity, the appellant, the collector of customs, calcutta, confiscated 50 drums by order dated september 20, 1950. he also imposed a personal penalty of rs. 61,000/- on the respondent under the sea customs act, no. 8 of 1878, (hereinafter referred to as the act). the respondent appealed to the central board of ..... jurisdiction to pass an order against the collector of customs in spite of the fact that that order had been taken in appeal (which was dismissed) to the central board of revenue to which no ..... . on the second question, it held that as the central board of revenue had merely dismissed the appeal against the order of the collector of customs calcutta, the really operative order was the order of the appellant, which was located within the jurisdiction of the high court, and therefore it had .....

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Sep 27 1962 (SC)

Pioneer Traders and ors. Vs. Chief Controller of Imports and Exports P ...

Court : Supreme Court of India

Decided on : Sep-27-1962

Reported in : AIR1963SC734; 1983(13)ELT1376(SC); [1963]Supp1SCR349

..... escape from the conclusion that on the authority of this court's decision in messrs. universal imports agency v. the chief controller of imports and exports : [1961]1scr305 , the sea customs act will not apply and the law formerly in force in the french establishments, immediately before november 1, 1954, would apply, in respect of all importations into pondicherry made on the ..... concluded prior to november 1, 1954. the petitioner bases his case on the law as settled by this court in the case mentioned above and contends that as the sea customs act was not applicable to the importations of the goods, in these sixteen cases, the importations being in pursuance of contracts concluded before november 1, 1954, the orders of confiscation of ..... administration of pondicherry was vested with the government of india from november 1, 1954. paragraph 6 of that order however contained a saving clause. by reason of that the sea customs act did not apply to the imports made by him. that paragraph is in these words :- 'unless otherwise specifically provided in the schedule, all laws in force in the french establishments ..... court that the importations were made on the basis of contracts concluded before november 1, 1954. i would therefore reject the preliminary objection. 40. when the universal imports agency case [1962] 1 s.c.r. 305 was decided by this court, no objection to the maintainability of the writ petition was raised; and consequently, the court had not to consider the .....

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Oct 11 1962 (SC)

Jagannath Sonu Parkar Vs. State of Maharashtra

Court : Supreme Court of India

Decided on : Oct-11-1962

Reported in : AIR1963SC728; [1963]Supp1SCR573

..... or were concerned in importing and acquiring possession, contrary to the sea customs act and the foreign exchange regulation act, gold totalling 49,990 tolas valued at over rs. 70,00,000/-. the petitioners applied to the special magistrate that they be tried at deogad or at ..... in force relating thereto during the period from about october 1959 to the end of april 1961 or thereabout in breach of the provisions of the sea customs act, 1878 and the foreign exchange regulation act, 1947, and that the said persons had in pursuance of the 'conspiracy and with continuing purpose and design' in or about the month of april 1961 acquired ..... of conspiracy to smuggle gold from foreign countries into the port of deogad in the district of ratnagiri, contrary to the provisions of the sea customs act and the foreign exchange regulation act, p. n. kalyankar, sub-inspector of customs and central excise, arrested the petitioners and produced them before the judicial magistrate f class, deogad. on december 29, 1961, the government of maharashtra ..... respect of the trial in the case involving the seizure of approximately 49,990 tolas of foreign gold and known as the 'deogad gold seizure case.' 2. on january 10, 1962, the government of maharashtra gave consent in writing as required by s. 196-a sub-section (2) of the code of criminal procedure to the institution of criminal proceedings against .....

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Jun 25 1962 (FN)

Glidden Co. Vs. Zdanok

Court : US Supreme Court

Decided on : Jun-25-1962

..... were authorized in the circuit courts. e.g., 59 u. s. burgess, 18 how. 413; iasigi v. the collector, 1 wall. 375. when the customs administrative act of 1890 was passed, c. 407, 26 stat. 131, repealing that section and creating a board of general appraisers to review determinations of the collector, a ..... the debates in the senate at the time of the court's creation bear out this observation. see 44 cong.rec. 4185-4225 (1909). for, under the customs administrative act of 1890, c. 407, 15, 26 stat. 131, 138, review of decisions of the board of general appraisers had been vested in the circuit courts, ..... came down, congress transferred the appellate jurisdiction in patent and trademark cases from the court of appeals of the district of columbia to the court of customs and patent appeals. act of march 2, 1929, 1, 2, 45 stat. 1475. thus, contrary to the apparent assumption in bakelite, the business of that court ..... courts (1961), 318. indeed, we are advised that, in all the years since 1922, when the predecessor to 337 of the tariff act was first enacted, the court of customs and patent appeals has entertained only six such cases. [ footnote 55 ] certainly the status of a district court or court of appeals would ..... of columbia circuit, argued february 21, 1962. [ footnote 1 ] act of july 28, 1953, 1, 67 stat. 226, added to 28 u..c. 171 (court of claims); act of august 25, 1958, 1, 72 stat. 848, added to 28 u.s.c. 211 (court of customs and patent appeals). see also act of july 14, 1956, 1, 70 .....

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Apr 19 1962 (SC)

Shanti Prasad JaIn Vs. the Director of Enforcement

Court : Supreme Court of India

Decided on : Apr-19-1962

Reported in : AIR1962SC1764; [1963]33CompCas231(SC); [1963]2SCR297

..... that even if it be held that the appellant had made the deposits in question in the deutsche bank as a customer, there had been no contravention of s. 4(1) of the act as the prohibition enacted therein is only against lending of foreign exchange by a person who is resident in india ..... . 35. now the law is well settled that when moneys are deposited in a bank, the relationship that is constituted between the banker and the customer is one of debtor and creditor and not trustee and beneficiary. the banker is entitled to use the monies without being called upon to account for such ..... in individual cases, agreements of this kind could be arranged between the two contracting partners.... if the contracting parties reach such an agreement, and if the customer instructs his bankers accordingly, the bankers, will, as a matter of usual business conduct inform the third party beneficiary accordingly of the instructions and all relevant ..... authorised dealer'. it will be seen that the language in the indian statute is in identical terms. in in re. h.p.c. production ltd. [1962] 2 w.l.r. 51 cited on behalf of the appellant the question was whether certain transactions entered into by resident of england but outside england were ..... to make out beyond all reasonable doubt that there has been a violation for the law. vide the decision in re. h.p.c. productions ltd. [1962] 2 w.l.r. 51 cited for the appellant. the learned attorney general did not contest this position. (2) that brings us on to the next .....

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Aug 29 1962 (HC)

Nathmal Tarachand Vs. Commissioner of Sales Tax

Court : Rajasthan

Decided on : Aug-29-1962

Reported in : [1963]14STC1000(Raj)

..... v. sales tax officer, jodhpur 1961 r.l.w. 314. he has also contended that the assessee-firm may have charged the sales tax from its customers before making an application for the grant of exemption and that if it is allowed an exemption for the whole year, it may pocket that amount of tax ..... the case and referring the following questions of law for determination :-(1) whether the grant of exemption certificate under section 4(2) of the rajasthan sales tax act (act no. xxix of 1954) before the end of the accounting year 1955-56 operated for the entire business transacted in that year where the fee prescribed was not ..... due.' these provisions make it evident that the sales tax in rajasthan is an annual tax. the decision in mathra parshad's case a.i.r. 1962 s.c. 745 lends further support to the conclusion to which we have already arrived on the basis of the language of rule 12 and we think ..... sumerchand for messrs nathmal tarachand has cited the decision of the supreme court in mathra parshad and sons v. stale of punjab and ors. a.i.r. 1962 s.c. 745 and he has contended that the sales tax in rajasthan being an annual tax, the exemption under the notification referred to above should be ..... be operative with reference to the accounting year. the provision about the assessment year and the accounting year in the act cannot therefore distinguish the decision of the supreme court in maihra parshad's case a.i.r. 1962 s.c. 745.11. the answer to question no. (1) is therefore as follows :-the grant of .....

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Aug 30 1962 (HC)

Parvathi Mills (Private) Ltd. Vs. the State of Kerala

Court : Kerala

Decided on : Aug-30-1962

Reported in : [1962]13STC927(Ker)

..... cost of installation in cases where such cost is separately charged.4. it is impossible to say that the excise duty collected by the petitioner from his customers is not part of the consideration for the sale of the goods, and if it is part of the consideration for the sale of the goods, ..... an exclusion for the excise duty collected.7. this is clearly untenable. a similar contention was raised in mariappa nadar and ors. v. the state of madras [1962] 13 s.t.c. 371. the madras high court said :the phrase 'in the same manner' in section 9(3) did not make applicable all the ..... it should be assessable to sales tax under the act.5. in mariappa nadar and ors. v. the state of madras [1962] 13 s.t.c. 371 the identical question arose for consideration. the madras high court said :any amount which the buyer ..... paid by the dealer to this government or the central government in respect of the goods sold by him.'; and section 9(3) of the central sales tax act, 1956, (omitting the proviso thereto) reads :the authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales ..... paid to the central government and separately charged in the sale bills issued to the buyers, forms part of the assessable turnover under the central sales tax act ?(2) whether the excise duty paid to the central government and charged separately in the sale bills issued to the buyers is an allowable deduction under .....

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