Court : Kerala
Decided on : Sep-17-1964
Reported in : AIR1965Ker286; 1965CriLJ773
..... or other appropriate writ or direction so far as it relates to the imposition of the penalty of rs, 6,500/- on the petitioner under section 112(b) of the customs act, 1962, hereinafter called the act.2. the petitioner is a merchant-doing business in 'stationery in broadway, ernakulam, under the name and style of a. r. prabhu and bros. the inspector of ..... the customs house after preparing a mahazar, a copy of which has been marked as ext. p. 3. on the same day the inspector ..... is-marked as ext. p. 2. on the very same day the inspector of customs and central excise, demanded the petitioner and his brother to surrender the watches worn by them on the ground that the said watches were liable to confiscation under the provisions of the act, and the import trade control regulations. these watches were also seized and removed to ..... with section 3 (2) of the import and export control act, 1947. by the order the collector also imposed a penalty of rs. 250/ on r. vasudeva prabhu.4. the contention raised by the petitioner in this writ petition is that the order of the collector of customs and central excise, imposing the penalty of rs. 6,500/ on him was unwarranted .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-13-1964
Reported in : AIR1965AP294; 1965CriLJ180
..... after information of a particular offence . . . . . . . . . . . . . . . . . . . . . . . whereas information has been laid before me of the suspected commission of the offence under s. 11 read with s. 111 of the customs act, 1962 (52 of 1962) and it has been made to appear that the production of contraband goods and documents relating thereto are essential to the enquiry about to be made in the suspected ..... by me ..............there is no wholesale seizure of the goods that are relevant for purposes of the enquiry were seized and in the said seizure all the provisions of the customs act, 1962 are complied with. the allegation ...................... that the proceedings envisaged by s. 165 of the cr. p. c. violated in the said search and seizure by respondents 2 and 3 ..... inspect the records, documents etc., pending the decision of the writ petition (w. p. no. 1136) which the petitioner has failed, challenging the power of the department to act under s. 105 of the customs act, 1962.' (44) alleged defect (x), shri d. narasaraju for the petitioner contends that in warrant no. 10 of 1963, the warrant officer did not file the names of ..... secreted at premises no. eagles next opposite to government circuit house, uplands. therefore, in exercise of the powers conferred upon me under s. 105(1) of the customs act 1962 (52 of 1962), i authorise and require you to search for the said goods. documents and things in the aforesaid premises and if found to produce the same forthwith before me and .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-22-1964
Reported in : AIR1966Bom243; (1965)67BOMLR54; 1966CriLJ1385; ILR1965Bom289
..... ], for an offense under rule 126p of part xii - a of the defence of india rules, 1963 [which part contains 'gold control rules'] and section 135[b] of the customs act, 1962 [ act 52 of 1962]. the allegation made against the petitioners is that he had acquired possession and was concerned in carrying removing, harbouring, keeping, concealing and otherwise dealing with smuggled gold and that ..... made by him as required by rule 126i  of the gold control rules. as regard the alleged offence said to have been committed by the petitioners - accused under the customs act 1962 is concerned the allegation against him is that he had acquired possession and was concerned in carrying removing harbouring keeping, concealing and otherwise dealing with the said smuggled and gold ..... this stage, it will be convenient to refer to the relevant provisions of the gold control rules, [para xii - a of defence of india] [amendment] rules 1963], and of the customs act, 1962. the relevant rules of the gold control rules are rules 126-i , 126-l, 126-m and 126-p. reference was also made by mr. mehta to rule 142 of ..... , which he knew or had reason to believe to be liable to confiscation under s. 111 of customs act 1962 and that thereby a he had committed as offence of punishable under s. 135  of the customs act.  in support of this arguments that the petitioners a was accused of an offence at the time when he made .....Tag this Judgment!
Court : Gujarat
Decided on : Jul-31-1964
Reported in : AIR1965Guj215; (1965)0GLR137
..... has to deposit the duty amount before his appeal is entertained. but the rigour of this rule is now lessened by the enactment of s.129 in the new sea customs act, 1962. section 129 of that act provides that where the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of ..... in lieu of confiscation and penalty, and held, after examining both the english and the indian decisions, that the assessment order under s.87 of sea customs act was an administrative order whereas the order regarding confiscation and penalty was quasi-judicial order. mr. sorabji, however, disputed the correctness, of the bombay view, in view of the observations ..... relied upon glaxo laboratories (india) private ltd v. a.v.venkateswaran, 61 bom lr 1: (air 1959 bom 372), where, on the provisions of the sea customs act, 1878which are somewhat similar to those in the act before us, the high court of bombay drew a distinction between the provisions which provided for assessment and those which provided for confiscation, payment of duty ..... then a revision. it is true that the appellant is required to deposit the duty amount before his appeal can be entertained. but after s.129 of the new sea customs, 1962 came into force, it would be no longer possible to contend that the right of appeal is illusory as an onerous obligation has been imposed upon an applicant causing him .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-06-1964
Reported in : AIR1966Bom70; (1965)67BOMLR234
..... was to check smuggling and to discharges people from making uneconomic investment in gold. regencies than made to the sea customs act, of 1878 and also to the new customs bills of the 1962, which has then the pointed out the object of both these legations was to prevent smuggling. it is therefore suggested ..... the have been achieved by suitable amending the customs act and the foreign exchanges act. he brought to our notices that bills introducing then customs act as was introduced and the parliaments on 8th june 1962, introducing i the certain stringent measures. it was passed into the act in december 1962 was passed brought into force on the ..... smuggling of gold have been noticed by their lordship of the supreme court in the considering the vires of s. 178 - a of the sea customs act. their lordship referred to the factual position prevailing a the time of the amendment to that section and for the purpose, reproduced the following passage ..... s. 123. sub =section (2) of the sea costumes act, 1962. it is not possible for me to the accept this arguments of mr. mehta also. it is true that sub - section (2) of the s. 123 of the sea customs act enacts that appears from gold, the true of evidence has been ..... that if the object to the government was to prevent smuggling then that old se customs and act or by enacting the bill, .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-09-1964
Reported in : AIR1965Cal428,69CWN328
..... the whole duty claimed was deposited the appeal cannot be entertained. thereafter, proceedings were taken against the petitioners under section 39 of the sea customs act and in january 1962 demand for justice (sic) was given and in march 1962 the application was made. in my opinion, taking into consideration all these facts, it cannot be said that there has been such delay as ..... make the demand, dated 26th august 1960 any the less a demand under section 39. the said letter specifically contains the expression--'i demand under section 39 of the sea customs act, 1878...' this is a sufficient compliance with section 39. coming now to the merits of the case, mr. kar has abandoned the case made oat in the letter of the ..... was erroneously refunded in respect of the above consignment is due from you as indicated below:--demand issued due to wrong assessment. i demand under section 39 of the sea customs act, 1878 (viii of 1878) that the said amount be paid within 15 days from the date of this demand. any representation oral or in writing against the demand with necessary ..... paid. thereafter, the petitioners applied to this court and this rule was issued on the 23rd march, 1962. since, then, the appeal preferred to the collector of customs had been withdrawn.4. the first point agitated before me is the point of limitation. this arises under section 39 of the sea customs act, 1878, the relevant provision whereof runs as follows:'39 (1) when .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-05-1964
Reported in : AIR1965Cal527,1965CriLJ487
..... , 1962 a notice was issued to the petitioner stating that the goods were imported without a valid licence and to show cause ..... accused is on the prosecution.' 7. this case, although not strictly relevant, has an important bearing on the question of onus. the position seems to be as follows: the sea customs act deals with offences which carry punishment of confiscation or fine. the offences and the adjudication thereof, including conviction and punishment, are all of a penal nature. such proceedings are therefore ..... of the supreme court, gian chand v. state of punjab : 1983(13)elt1365(sc) . that case related to the conviction of the appellants under section 167(81) of the sea customs act. it appears that sub-inspector of police, jullundhar, received an information that some smugglers were on the point of transporting certain goods from amritsar to jullundhar and that some of ..... under the trade name of hard sales agency in calcutta. on august 3, 1962 the office and godown of the petitioner were searched by the police and certain tins of dyes, all manufactured in foreign countries together with other articles were seized. the customs authority applied under s. 180 of the sea customs act and kept custody of the seized goods. on 17th november .....Tag this Judgment!
Court : Gujarat
Decided on : Mar-11-1964
Reported in : (1964)10GLR633
..... order may be, the petitioner was not entitled to file the present petition without first having recourse to the remedies given to him under the sea customs act. the supreme court was, in the case of air 1962 sc 1621, considering the question as to whether a petitioner could challenge before it under art. 32 of the constitution, an order of assessment made ..... out later, the entire evidence in the possession of the seizing officer would be and has to be before the officer adjudicating the confiscation under sec.182 of the sea customs act. no doubt, on the language of sec.178-a the presumption of the goods being smuggled arises only when the seizure is made by an officer entertaining a reasonable belief ..... the person from whose possession the goods were seized.* * * * * * * * * * * *'.normally, and except for section 178-a, the rate of criminal jurisdictions is that it is the prosecution, under the sea customs act, the department, which has to prove its case, but where the provisions of section 178-a apply, the burden is cast upon the person, against whom an enquiry is made ..... gold alleged to be contraband was imported by the petitioner himself.(3) the learned assistant government pleader raised a preliminary objection to the petition and the objection was that sea customs act is a complete code by itself and sets up a machinery for investigation, and conduct of an enquiry to respect of offences committed thereunder and the remedies against the order .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-18-1964
Reported in : AIR1965Cal478,1965CriLJ465
..... ) of the imports and exports (control) act. 11. the conditions in the licence set out above were imposed by the licencing ..... of the condition in the licence was a breach of the imports (control) order 1955, the penal provisions in section 167(8) of the sea customs act could not be invoked and applied for imposing any penalty upon the appellant. he contended that a licence having been issued to his client for the import ..... imposed under rule 5(2) of the imports (control) order, 195528. mr. ghose contended, and we think rightly, that section 19 of the sea customs act was not violated in this case at all, because the import of the machinery which his client imported was not prohibited or restricted, in fact a ..... imported machinery valued at more than the limits of the value imposed by the licence, it contravened the provisions of section 167(8) of the sea customs act during the course of the importand made itself liable to the penalty provided by that section. 9. mr. sankar ghose, learned counsel for the appellant ..... 8) of the sea customs act read with section 3(2) of the imports and exports (control) act, 1947, on the ground that appellant was a person concerned in the offence of unauthorised importation. the order dated march 17, 1962, was also made under section 167(8) of the sea customs act read with section 3(2 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-05-1964
Reported in : AIR1964SC1486; 34CompCas473(SC); 52ITR524(SC); 7SCR17
..... clauses, the first clause confers exemption from union taxation on the property and income of a state. in special reference no. 1 of 1962 in in re sea customs act, 1878, section 20(2), a special bench of this court by a majority has held that the immunity granted to the states ..... are dealing with trade or business carried on by a corporation established by a state by issuing a notification under the relevant provisions of the act. the corporation, though statutory, has a personality of its own and this personality is distinct from that of the state or other shareholders. it ..... of new york. in that case stone j., who spoke for the supreme court of america, has observed that when the national government lawfully acts through a corporation which it owns and controls,those activities are governmental functions entitled to whatever tax immunity attaches to those functions when carried on by ..... and 2 respectively, in which it claimed a writ of prohibition restraining them from collecting any tax, or taking any proceedings under the indian income-tax act against them. in its writ petitions, the appellant further claimed an order, writ, or other appropriate direction quashing the assessment orders passed by respondent no ..... in respect of union taxation under article 289(1) does not extend to duties of customs including export duties or duties of excise. in that .....Tag this Judgment!