Court : Supreme Court of India
Decided on : Mar-18-1976
Reported in : AIR1976SC1167; 1976CriLJ860; 1983(13)ELT1590(SC); (1976)2SCC302; 3SCR672
..... . the first contention canvassed by the counsel is that on the facts and circumstances of the case, the appellant's statement recorded under section 108 of the customs act 1962, on the foot of which the appellant has been convicted, was hit by clause (3) of article 20 because at the time of making that statement, the appellant was 'accused ..... basis of which, this appeal has been filed.2. the main question with reference to which the certificate was granted by the high court, was: whether section 108 of the customs act, 1962 is ultra vires the provisions of clause (3) of article 20 of the constitution? but mr. chaudhury, appearing for the appellant, does not press this question now before us.3 ..... for his prosecution along with one abdul umrao rauf, accused no. 1, in respect of offences under sections 135(a) and 135(b) of the customs act, 1962 and section 5 of the imports and exports (control) act, 1947. the trial magistrate convicted both the accused on all the three charges and sentenced them to two years rigorous imprisonment on each count with a ..... the appellant. in the light of these principles, it is clear that when the statement of the appellant was recorded by the customs officer under section 108, the appellant was not a person 'accused of any offence' under the customs act, 1962. an accusation which would stamp him with the character of such a person was leveled only when the complaint was filed against .....Tag this Judgment!
Court : Chennai
Decided on : Mar-25-1976
Reported in : AIR1977Mad61; (1977)1MLJ15
..... limited to the following types of cases only- (i) delay for examination (section 17(3) and (4) if customs act, 1962); (ii) delay for chemical test (section 144 customs act, 1962); (iii) delay for i. t. c. formalities; (iv) delay for compliance of provisions of the drugs act.' it may be noted that paragraph 9 of the public notice ultimately states that the detention certificates are not ..... per description of goods--(a) periods during which goods are detained by the collector of customs for examination under section 17(3) and (4) and for chemical test under section 144 of the customs act 1962, other than the ordinary processes of appraisement and certified by the collector of customs to be not attributable to any fault or negligence on the part of the importers ..... of the goods at a concessional rate.3. section 45(1) of the customs act, 1962 provides that all imported goods unloaded in a customs area shall remain in the custody of such person as may by approved by the collector of customs until they are cleared for home consumption. the customs authorities also are enjoined not to permit such goods to be removed from the ..... plus one working day. the customs holidays will also be treated as free days in addition. (b) where goods .....Tag this Judgment!
Court : Delhi
Decided on : May-28-1976
Reported in : ILR1977Delhi198
..... make it 'too soft' for use in the manufacture of saw blades. the result was that he ordered the goods to be confiscated, but acting under section 125 of the customs act, 1962 gave an option to pay a fine in lieu of confiscation. the fines imposed were rs. 1,01,000 for one consignment, and rs. ..... petitioner to show cause why the goods should not be confiscated under section 111 clauses (d) and (m) of the customs act 1962, and a penalty should not be imposed under section 112 of that act. it was said in the notices that the goods 'have been found on test to be stainless alloy steel sheets' and ..... 69,100 for the other. (9) sometime afterwards the customs duty as assessed by the collector. and the fines imposed by him in lieu of confiscation, ..... supplier in this case had in his invoice described the goods as 'alloy steel'. in any case, it was submitted, proceedings under the customs act were of a quasi-criminal nature as they were capable of resulting in confiscation of goods or imposition of penalties, and the burden was on the ..... the orders now impugned, whilst dealing with this latter question reference has been made to the items in the first schedule of the tariff act relied upon by each side for determining customs duty. even before me those items were referred ' to as some kind of aids for construing the license. to my mind, they .....Tag this Judgment!
Court : Delhi
Decided on : Dec-15-1976
Reported in : ILR1977Delhi569; 1977RLR141
..... arisen prominently. on 12th september, 1974 the collector passed the order (annexure f), which reads as follows : 'ipass this order under section 110 of the customs act, 1962. 2. in this case show cause notice was required to be issue on 15-9-1974. notices were issued to the parties concerned, but nobody has ..... reason to believe that any goods are liable to confiscation under this act, he may seize such goods : provided that where it is not practicable to seize any ..... in dispute and had imported them without a license or customs clearance permit in breach of the statutory rules and he was called upon to show cause as to why penal action be not taken against him.(5) section 110 of the customs act, 1962 reads as follows : '(1)if the proper officer has ..... that his address was correct but he normally avoided service. hence service of the notice in this way is clearly justified by the provisions of the customs act, which prescribed the manner in which the notice is to be given. this formality has been completed and if the petitioner chooses not to accept service ..... under sub-section (3) shall be entitled to make copiers. thereof or take extracts there from in the presence of an officer of customs.'section 124 of the act reads as follows : 'noorder confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-02-1976
Reported in : 1988(19)LC180(Bombay)
..... on business of sale and purchase of gold and silver bullion. on january 10, 1969 the petitioners delivered to the proper officer under the customs act, 1962 (hereinafter referred to as 'the act') an intimation under section 11j of the act in respect of their shop at sheikh memon street as being the place where the silver and gold bullion which were the goods notified ..... whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extract therefrom in the presence of an officer of customs.' 6. chapter xiv of the act contains provisions relating to confiscation of goods and conveyance and imposition of penalties. section 111 enumerates the types of goods which are liable to confiscation. after the ..... . on that ground the validity of the show cause notice dated january 22, 1970 issued under section 124 of the act was challenged. the learned judge following the decision of the supreme court in the assistant collector of customs and superintendent. preventive service customs, calcutta and others v. charan das malhotra, reported in : 1973ecr1(sc) , took the view that as the order ..... his opinion will be useful for or relevant to any proceedings under the act. the books of account and documents which have been tendered as exhibits in the proceedings before the learned magistrate or which are required to be tendered as such exhibits, can be retained by the customs authorities. the book of account and documents which are already tendered or likely .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-25-1976
Reported in : AIR1976SC1527; 1985(5)LC2302(SC); (1976)3SCC354; 3SCR905; 1976(8)LC475(SC)
..... , italy while the buyer shown in the shipping document was m/s. ferolektro, sarajavo, yugoslavia. such a discrepancy in the bill was against the provisions of section 50 of the customs act, 1962-central act 52 of 1962 the assistant collector further found that in the declaration furnished by the appellant in accordance with section 12(1) of the foreign exchange regulation ..... now the foreign exchange regulation act in force is an act of 1973-central act 46 of 1973. section 18(1)(a) is almost the same as section 12(1) of the act of 1947.12. in the result the appeal is dismissed but subject to the modification in the quantum of penalty imposed under section 114 of the customs act 1962. in the circumstances we shall ..... an option to the appellant to redeem them on payment of rs. 5,000/- in lieu thereof. a penalty of rs. 25,000/- was imposed under section 114 of the customs act.3. the appellant filed a writ petition in the kerala high court to challenge the order of the additional collector. it had exercised its option of getting the goods released ..... whatever the appellant had stated in the declaration was all true and nothing but true. it may well be, he submitted, that it violated certain provisions of the customs act or the foreign exchange regulation act. but surely the material particulars furnished by the appellant in its declaration not being untrue in any respect, there was no infraction of section 12(1) of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-01-1976
Reported in : 1988(37)ELT37(AP)
..... .1. whether confiscation of certain goods seized and penalty imposed under the customs act, 1962. without giving an opportunity in the affected person before the collector had extended the time for giving show cause notice, are valid or not, is the question before us.2. this is how it arose. the custom officers raided the residence of the writ petitioner and recovered 31 articles ..... the confiscation made of the articles of the petitioner and the penalty imposed on him.6. a brief resume of the material provisions of the customs act would facilitate the consideration of these contentions. chapter xiii of the customs act deals with searches, seizure and arrest. it starts with section 100. it confers power on the proper officer to search suspected person, entering or ..... of alleged foreign origin on 27th june, 1970. as contemplated by section 110 of the customs act, the show cause was note issued to the writ petitioner within six months. however, the collector by his order, dated 18th december, 1970, extended the period to issue the show ..... back the seized, goods had vested in that person. consequently the learned judges opined that is was not open to the respondents (customs officials) to proceed with the confiscation or imposition of penalty under the relevant provisions of the customs act to the same effect is a single judge's decision of the allahabad high court in mohd. hanif v. collector (6) : air1973all433 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-28-1976
Reported in : AIR1977SC456; 1983(13)ELT1596(SC); 1977LabIC20; (1976)4SCC677; 1SCR983; 1976(8)LC990(SC)
..... under section 80 of the civil procedure code for institution of a suit for recovery of refund.5. on 10 february 1975 a notice under section 131(3) of the customs act 1962 referred to as the act was given to the appellant for revision of the order of refund.6. the appellant impeached the aforesaid notice dated 10 february 1975. the notice inter alia stated ..... /1972 passed by the appellate collector of customs, calcutta'.7. the appellant made an application under article 226 and moved the delhi high court. the appellant in ..... ' within the normally accepted sense of the term as in item 26 indian customs tariff. the notice thereafter said 'it, therefore, appears to the government that the appellate order does not appear to be sustainable. therefore, in exercise of the powers under section 131(3) of the customs act, 1962 the government of india proposes to annul the order in appeal no. 590-593 ..... motion annual or modify any order passed under section 128 or section 130.10. the provisions contained in section 131(5) of the act are as follows :-where the central government is of opinion that any duty or customs has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section, unless .....Tag this Judgment!
Court : Kerala
Decided on : Jul-06-1976
Reported in : 1978(2)ELT520(Ker)
..... stock of brassieres kept in the pstitioner's business as per the mahazar ext. p 2 and in issuing the prohibitory order ext. p 3 under section 110 of the customs act, 1962 is illegal and without jurisdiction.3. the brassieres are undoubtedly undergarments falling with the description 'articles of ready-to-wear apparel (known commercially as ready made garments) including undergarments' and ..... the 2nd respondent issued to shri syed mohsin the order ext. p 3 purporting to be one under section 110 of the customs act, 1962 read with section 12 of the central excises and salt act, 1944 (hereinafter referred to as the act) prohibiting him (syed mohsin) from removing, parting or otherwise dealing with the seized goods deposited with him without the previous permission of ..... in order that such work may be regarded as a process carried on in relation to the manufacture of such article. we say so because for the purposes of the act the expression 'manufacture' has been given a special definition in section 2(f). under that definition 'manufacture' includes any process incidental or ancillary to the completion of a manufactured ..... of the stock of brassieres kept in the petitioner's business premises is that the manufacture of the brassiers without obtaining a central excise licence constituted an offence under the act and the rules and hence the 2nd respondent had reason to believe that the goods were liable to confiscation. the petitioner contends that the brassieres manufactured by it will not .....Tag this Judgment!
Court : Delhi
Decided on : Dec-15-1976
Reported in : ILR1977Delhi779
..... clearly said this : 'thefour gold chips and the cloth belt were seized in the presence of panchas on 27-3-1964 for contravention of the provisions of foreign exchange regulation act, 1947 read with the customs act, 1962 in the reasonable belief that the gold was of smuggled origin.'(9) so it would appear that the gold was seized under the foreign exchange regulation ..... act and the customs act. it was never seized under the gold control rules of 1963. the authorised officer did not harbour any suspicion. thereforee, the condition precedent was absent for its seizure and ..... , the present writ petition was filed.(5) the point of law in this case is this. gold had been seized and confiscated once by the assistant collector of customs under section 111 of the customs act. he had also imposed a penalty of rs. 1000.00 under section 112. the seized gold, thereforee, stood forfeited to the government. it had become the absolute ..... they should show cause as to why a penalty should not be imposed on them under rule 126l(16) of the said rules. thedefense of india rules 1962 were framed under the defense of india act 1962. the said rules were amended in 1963. part xii a dealing with the gold control rules 1963 was inserted.(3) by an order dated 6th january .....Tag this Judgment!