Court : Supreme Court of India
Decided on : Oct-18-1968
Reported in : AIR1970SC940; 1970CriLJ863; 1985(5)LC2239(SC); 1999(110)ELT324(SC); 2SCR461
..... ,000 tolas of gold from a room in the occupation of the appellant poonamchand and then recorded his statement after serving him with a summons under section 108 of the customs act, 1962. a complaint was filed against the appellant and two others in the court of additional chief presidency magistrate, 8th court, bombay, under section 120b i.p. code and section 135 ..... filed a complaint against chitnis and thirteen others for offences under section 120b i.p. code read with section 167(81) of the sea customs act, and section 135 of the customs act, 1962 read with section 109 i.p. code alleging that between august 15, 1952 and january 28. 1963. and1'between february 5, 1963 and march 6, 1963, the offenders had imported ..... on behalf of the appellants that the statements made before the customs officers exercising power under the customs act, 1962 are inadmissible at the trial of a person accused of an offence under the customs act, 1962, because of section 25 of the evidence act and article 20(3) of the constitution.28. the scheme of the customs act, 1962, relating to searches, seizure and arrest and confiscation of goods and ..... adarji fatakia was arrested on december 26, 1964. at that time he was found in possession of 540 watches. he was served with a summons under section 108 of the customs act, 1962, and he made a statement before a customs officer. thereafter a complaint was filed before the presidency magistrate, bombay, against fatakia for offences under section 135(a) and (b) of the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jul-01-1968
Reported in : AIR1969AP278; 1969CriLJ1022
..... the offence punishable under rule 126-p (2) (ii) and (iv) of the defence of india rules and under section 135(b)(ii) of the customs act, 1962. 18. mr. padmanabhareddy next contends that the offence falls both under rule 126-p (2) (ii) and (iv) of the defence of india rules ..... as well as under section 135(b)(ii) of the customs act, 1962 and this court may exercise its discretion and punish the accused under the latter act, instead of under to accede to this request of mr. padmanabhareddy as in the instant case, the offence directly ..... under ex. p-3. the collector of central excise and customs hyderabad passed ex. p-4. the order sanctioning prosecution of the accused under customs act, 1962. ex. p-5 is the sanction to prosecute the accused under defence of india rules (gold control) 1962. 4. the prosecution examined p. ws. 1 to 7 ..... state of mysore. : 1966crilj1353 the supreme court held that the statement made by an accused person to the deputy superintendent of customs and excise is not hit by section 25 of the evidence act and is admissible in evidence unless and otherwise the accused successfully takes advantage of section 24 of the evidence ..... which are directly on point. in : 3scr338 , the supreme court held that the statements given by accused persons to the customs officers are inadmissible in evidence as they are not considered to be police officers are not purpose of section 25 of the evidence act. this view of the supreme court has .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-31-1968
Reported in : AIR1970SC1065; 1970CriLJ998; 1985(5)LC2252(SC); 1983(13)ELT1427(SC); 2SCR613
..... .1. the main point in this appeal, by special leave, is whether the statements of the appellant and other accused persons recorded by the customs authorities under the provisions of the customs act 1962 (act 52 of 1962), hereinafter called the 'new act', were admissible in evidence at their trial for the alleged offences under section 120b of the indian penal code read with section 135 of ..... evidence. the learned single judge, who heard the revision petition, referred the following questions to a full bench owing to their importance :'are statement recorded by enquiring officers of the customs department under section 107(108) of the customs act, 1962, inadmissible in evidence in a criminal trial by reason of the bar under : (1) section 25 of the indian evidence ..... the new act and sections 23(1a) and 23b of the foreign exchange regulation act 1947 and under rule 131-b of the defence of india rules ..... act; (2) section 162 of the criminal procedure code; and (3) article 20(3) of the constitution.'3. the full bench answered all the three questions against the accused persons. only one out .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-05-1968
Reported in : AIR1970Bom79; (1969)71BOMLR599; 1970CriLJ325
..... , in my opinion, however, abundant corroboration of the confessions (exs. 17 and 18) made by the accused persons which have been recorded by superintendent robb under section 108 of the customs act, 1962. first and foremost, there is the evidence that when the accused persons were confronted by the excise party and were questioned as soon as they were intercepted as to why ..... events, it could not possibly be said that there was 'unnecessary delay' in putting up the accused persons before a magistrate within the terms of section 104(2) of the customs act, 1962. the question, however, still survives as to whether the accused persons could be said to have been in the custody of the excise officers so as to lead the court ..... grounds: (1) that the accused persons not having been taken to a magistrate till the 23rd of march 1965 in violation of the provisions of section 104(2) of the customs act, 1962, which enjoin that they should be put up before a magistrate 'without unnecessary delay', the confessions which were obtained from them whilst they were in illegal custody must be regarded ..... gold, together with the car, were then sent to superintendent robb who took investigation of the case, he being the officer authorized to record statements under section 108 of the customs act, 1962. he first recorded the statement of the driver of the said car bapu. and thereafter at about 4 p.m. he started recording the statement of accused no. 2 which .....Tag this Judgment!
Court : Delhi
Decided on : May-17-1968
Reported in : AIR1969Delhi45; 1969CriLJ186
..... rs. 5,000/- and be remanded to judicial custody.3. there is another application, dated 31st may, 1965, by the petitioner in the case a. c. customs v. mohd. iqbal, under section 104/135, customs act, 1962, against him, inter alias stating--'in the above-noted case my personal bond may be cancelled as i do nto want to remain on bail any more ..... of the respondents, however, 'the bail order still remains in force'. even in ground no. 5 of the grounds of detention it is said 'that you were arrested under the customs act and granted bail,' the petitioner nto having placed sufficient materials before us on this aspect, i would proceed on the assumption that the bail order is in force. in the ..... remained in jail since 18th october, 1964, and having failed in various attempts to secure his release or even his conviction in the case pending under section 135 of the customs act the petitioner filed the present petition challenging the order of detention dated 9th january, 1968, under clause (b) of sub-section (1) of section 3 of the preventive detention ..... within about three months.'khanna j. dismissed the petition with the above observations and a complaint was filed against the petitioner under section 135 of the customs act, s. 23(1)(a) of the foreign exchange regulation act and section 120b, indian penal code, which is pending and in which there are in all 43 persons accused. it is pertinent to point out .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-23-1968
Reported in : AIR1969Cal260
..... namely, that non-prescription of regulation under clause (f) of section 111 made the said clause unworkable. the argument does not appeal to me. section 160(3) of the customs act, 1962 reads:'notwithstanding the repeal of any enactment by this section'-- (a) any notification, rule, regulation, order or notice issued or any appointment or declaration made or any licence, ..... 54a and 55 of the old act of 1878. section 53 of the old act prescribes the contents of ..... under the corresponding provision of this act;(b) any document referring to any enactment hereby repealed shall be construed as referring to this act or to the corresponding provision of this act.' 20. now clause (f) of section 111 of the customs act, 1962 corresponds to section 167 (35) of the sea customs act, 1878, section 30 of the customs act, 1962 corresponds to sections 53, 54, ..... be madeworkable.11. in order to test the validity of the argument i need consider certain provisions of the customs act, 1962.section 2 f35) defines 'regulations' as;'regulations' means the regulations made by the board under any provision of this act;section 2(33) defines 'import' as:--'import with its grammatical variations and cognate expressions means bringing into india .....Tag this Judgment!
Court : Chennai
Decided on : Apr-04-1968
Reported in : AIR1969Mad233; 1969CriLJ983
..... madras, filed a complaint against the revision petitioner under section 135(b)(ii) of the customs act, 1962 read with sections 111 and 112 of the said act and rule 126-p (2) and (iv) of the defence of india rules, 1962. after the preliminary enquiry, the learned chief presidency magistrate framed charges under section 135(b ..... that a minimum sentence is provided for the offence under this rule whereas no such minimum sentence is provided under section 135(b)(ii) of the customs act. from these provisions, it is contended by the learned counsel for the petitioner that the petitioner by carrying the goods as a carrier, as admitted ..... that he was not aware of the contents of the cloth pouch.6. so far as the conviction under section 135(b)(ii) of the customs act is concerned, there cannot be any difficulty in sustaining the same in view of the overwhelming evidence against the petitioner and admissions made by him. the ..... .1. the revision petitioner kuppuswami chettiar was convicted under section 135(b)(ii) of the customs act and rule 126-p (2) and (iv) and (vi) of part xii-a gold control-chapter iv of the defence of india rules, 1962, read with rule 126-b (2) (d) of the said rules and was sentenced ..... )(ii) of the customs act and rule 126-p (2) (ii) and (iv) of part xii-a gold control-chapter vi of the defence of india rules .....Tag this Judgment!
Court : Delhi
Decided on : Oct-14-1968
Reported in : 1970CriLJ417; 1983(13)ELT941(Del); ILR1968Delhi505
..... were imported for commercial purposes so as to attract the provisions of sections 111 and 110 of the customs act, 1962 and the tourist baggage rules, 1958. import has been defined in the customs act as bringing into india from a place outside india and upon this definition the contention of the appellants ..... tourist baggage rules, 1958 which were framed in exercise of powers conferred by section 75 of the sea customs act, 1878 and which, it is nto disputed, are applicable in respect of the customs act, 1962. clause 3(1) of these rules provides that the personal effects imported by a tourist shall be allowed ..... export on 14/8/1967 vide d. r. no. 1372/88 are liable for confiscation under the customs act, 1962 (no. 52 of 1962), the diamonds are accordingly seized under section 110 of the same act.' a demand for return of the diamonds was made on 30/8/1967 and since it was nto ..... detention receipt aforesaid was issued to the respondent under section 80 of 'the customs act, 1962 after the respondent had made the declaration contemplated by section 77 of the said act. these two sections appear in chapter xi of this act which contains special provisions regarding baggage, goods imported or exported by post, and ..... to have been imported or brought into the country. that this is the meaning to be attached to the word 'import' as used in the customs act is also clear from the explanationn to clause (3) of the tourist baggage rules which excludes only such merchandise from the term 'personal effects' .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-28-1968
Reported in : 23STC204(AP)
..... imposed by section 3.' by virtue of this provision, a notification was made in 1963 declaring that the provisions of section 129 of the customs act, 1962, relating to matters specified in the notification be applicable in regard to like matters, in respect of the duties imposed by section 3 of the ..... with the provisions which we are called upon to consider. section 12 of the central excises and salt act authorises the central government to apply the provisions of the sea customs act (now replaced by the customs act, 1962). it provides that 'the procedure relating to offences and appeals shall, with such modifications and alterations as ..... to be applicable to the facts and circumstances of that case. sikri, j., who delivered the judgment of their lordships said : 'section 129 of the customs act debars the hearing of them unless the duty or penalty is paid. this, it seems to us, is not procedure relating to appeals.'5. the ..... dated 27th july, 1967 a.i.r. 1968 s.c. 13), while dealing with the provisions of the central excises and salt act and of the sea customs act of 1878.3. we may at the outset point out that the provisions which their lordships of the supreme court were considering were not ..... central excises and salt act. sub-section (1) of section 129 of the customs act provides as follows :where the decision or order appealed against relates to any duty demanded in respect of goods which .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-08-1968
Reported in : AIR1968SC1050; (1968)70BOMLR718; 1968CriLJ1234; 1968MhLJ703(SC); 3SCR422
..... imposition of a penalty on him for alleged complicity in the smuggling of gold in pursuance of a notice dated november 16, 1966 issued under s. 112 of the sea customs act, 1962. the appellant's contention is that the threatened proceedings amount to contempt of the magistrate before whom his trial for offences in connection with the smuggling of gold is imminent ..... (b) of the same act. if any person acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing ..... 'sa. the appellant disclaims any interest in the gold seized by the customs officers. he resists the imposition of penalty on him for alleged complicity in the smuggling. 3. it is quite clear that identical issues arise in proceedings for imposition of penalty under s. 112(b) of the sea customs act 1962 and in a trial for an offence punishable under s. 135 ..... issued a notice to the appellant to show cause why the gold should not be confiscated under s. 111 of the sea customs act and why a penalty should not be imposed on him under s. 112 of the same act. the notice alleged that he acquired possession of and was concerned in carrying, removing, depositing, harbouring, keeping, concealing and dealing with gold .....Tag this Judgment!