Court : Supreme Court of India
Decided on : Oct-13-1977
Reported in : AIR1977SC2255; 48CompCas522(SC); 1977CriLJ1933; 1983(13)ELT1600(SC); (1977)4SCC437; 1SCR719; 1977(9)LC730(SC)
..... the contention of the appellant is that operation of this general provision is excluded by the special provisions for confiscation of goods contained in chapter xiv of the customs act, 1962. chapter xiv of the customs act which includes section 111 to section 127 deals with confiscation of goods and conveyances and imposition of penalties. we have already referred to section 11 under which goods ..... deemed to have been imposed under section 11 of the customs act, 1962 and all the provisions of that act shall have effect accordingly.section 11 of the customs act, 1962, to which section 67 of the foreign exchange regulation act, 1973 refers, authorises the central government to prohibit the import or export of goods of specified description for ..... any indian currency. section 67 of that act provides:application of the customs act, 1962. the restrictions imposed by or under section 13, clause (a) of sub-section (1) of section 18 and clause (a) of sub-section (1) of section 19 shall be ..... in the foreign currency seized from his possession in violation of section 13(1) of the foreign exchange regulation act, 1973 and was therefore liable to be convicted under section 135 of the customs act, 1962. section 13(1) of the foreign exchange regulation act, 1973 imposes restriction's on bringing or sending into india any gold or silver or any foreign exchange or .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-06-1977
Reported in : 1981(8)ELT538(Bom)
..... that they had overpaid, they claimed refund by filing applications. it appears that some of the applications which were in time under section 27 of the customs act, 1962 were granted and 50% of duty was refunded. it is also the case of the petitioners that in respect of at least three applications which were ..... in excess of 50% ad valorem. when a notification is issued under section 25 of the customs act, 1962 granting exemption, it becomes a part of the act and it has the same force as the provisions of the act and it must be now held that in relation to greaseproof paper the authorities had no right ..... a common endorsement on some of the bills and the petitioner' case may be deemed to fall under sub-section (1) of section 27 of the customs act. realising that such an argument was not possible on facts, this attempt has been expressly given up by mr. rana. he has that the correct interpretation ..... authority of law and, therefore, beyond the provisions of the customs act, the petitioners should be directed to file a regular civil suit. a writ petition is not always a substitute for the filing of a civil suit. ..... , as is allowed, is the only procedure available to an assessee for refund of the excess amount. sub-section (4) of section 27 of the customs act offers the procedure laid down by that section as the only procedure for obtaining refund. if it is to be said that the recovery was without the .....Tag this Judgment!
Court : Delhi
Decided on : Sep-27-1977
Reported in : 13(1977)DLT125a
..... had been claimed as one of the cases was found empty in the docks. but, he held that the remission of duty on shortages claimed under section 13 of the customs act, 1962 (called the act) was admissible provided the claim for remission of duty was made in writing before the out of charge order was given by the ..... preceding provision of law, the mischief which was sought to be remedied and the intention of the legislature in enacting the provision. the corresponding provision in the old customs act, 1878 was sub-section (1) of section 122, which, ran as follows :'if any goods in respect of which a bond has been executed under section 92 and which have ..... passed. but what happens after such an order.5. mr. bhatia, learned counsel for the petitioner, does not place any reliance on section 13 of the act, although the same had beenrelied upon before the customs authorities at the initial stages. at the stage of revision, it is section 23 which was sought to support the claim and has been repelled by ..... question, thereforee, turns on whether the respondents have erred in not granting the relief to the petitioner under section 23 of the act. the relevant provisions on the subject are contained in sections 13 and 23 of the act, of 1962 which are reproduced below :'13. if any imported goods are pilferred after the unloading thereof and before the proper officer has made .....Tag this Judgment!
Court : Delhi
Decided on : Sep-27-1977
Reported in : 13(1977)DLT125; 1979(4)ELT329(Del)
..... refund of duty had been claimedas one of the cases was found empty in the docks. but, he heldthat the remission of duty on shortages claimed under section 13 ofthe customs act, 1962 (called the act) was admissible providedthe claim for remission of duty was made in writing before the outof charge order was given by the ..... preceding provision of law, the mischief which was sought to be remedied and theintention of the legislature in enacting the provision. the correspondingprovision in the old customs act, 1878 was sub-section (1) of section 122, which ran as follows: 'if any goods in respect of which a bond has been executedunder section 92 and which have been ..... been passed. but what happens after such an order.(5) mr. bhatia, learned counsel for the petitioner, does not placeany reliance on section 13 of the act, although the same had beenrelied upon before the customs authorities at the initial stages. atthe stage of revision, it is section 23 which was sought to supportthe claim and has been repelled by the government ..... duties due thereon. provided that, if any such goods be sold or destroyed in a privatewarehouse, notice thereof be given to the customs-collectorwithin forty-eight hours after the discovery of such loss ordestruction.'in the bill proposing the present act, clause 23 dealt with the subject and the note on the same read as follows : 'sub-clause(1) replaces existing section .....Tag this Judgment!
Court : Karnataka
Decided on : Dec-13-1977
Reported in : AIR1978Kant83; 1978(1)KarLJ110
..... through b. srinivas and was not produced before me for adjudication under s. 115(2) of the customs act, 1962. in lieu of confiscation, the owner is permitted to redeem the car myo-1605 on payment of a fine of rs. 5,000 (rupees ..... and 6 tagas of synthetic fabrics of foreign origin totally valued at rs. 2,05,630/- under s. 111(d)/111(p) of the customs act, 1962. (2) i also order confiscation of car myo 1605 now in departmental custody and car myq. 4345 which was released provisionally to its owner ..... to es. 10,000 (rupees ten thousand only) seized from venkatesh, under sec. 121 of the customs act, 1962. (4) i also impose the following personal penalties on the undermentioned persons under s. 112(b)(i) of the customs act, 1962. 1. b. srinivas. rs. 1,00,0()0/-' (rupees one lakh only) 2. b. ..... order.2. in connection with the alleged smuggling activities of petitioner no. 2, the central excise authorities acting under the customs act of 1962 (central act no. 52 of 1962) (hereinafter referred to as 'the 1962 act') instituted proceedings against him for seizure of metallic yarn and fabrics of foreign origin and a car bearing registration ..... learned counsel for the respondent urged that proceedings for attachment and disposal of car bearing registration no. myo. 1605 under s. 142 of the 1962 act are pending and therefore i should not exercise my discretion in favour of the petitioner. shri jeshtmal, learned counsel for the petitioner, has produced .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-13-1977
Reported in : 1978(2)ELT587(Cal)
..... .4. against this decision, it appears that the petitioner filed an 'appeal for revision order' under the provision of section 131 of the indian customs act, 1962 to the secretary, ministry of finance department of revenue, government of india, new delhi. it is the petitioner's case that no reply was ..... fine of rs. 200/- in lieu of confiscation. it was further held (hat the goods were dutiable under section 125(2) of the customs act, 1962 and prescribed warehouse charges were to be paid before the same was cleared into the town.3. a review was preferred against the said order ..... deemed to have been issued under section 11 of the customs act, 1962. such importation, it was further held rendered the petitioner liable for action under section 111(d) of the customs act, 1962.2. the case was so adjudicated by the assistant collector of customs, air customs pool, bombay on february 6, 1973 and the said ..... machine was confiscated by him under section 111 of the customs act but the petitioner was allowed an option to pay ..... for these reasons i am of the opinion that the petitioner was entitled to clearnace of the calculating machine free of duty and the customs authorities acted in excess of their powers and in contravention of rule 5 of the baggage rules, 1970 in disallowing the petitioner clearance of the machine .....Tag this Judgment!
Court : Chennai
Decided on : Aug-24-1977
Reported in : 1978(2)ELT630(Mad)
..... notification, the respondent paid the duty at the rate that originally prevailed. an application for refund was, however, made after the time stipulated under section 27 of the customs act, 1962. this was rejected by the customs authorities. thereafter, the writ petition which was allowed by the judgment under appeal, was taken, and it was argued that the collection of duty was without the ..... madras rubber factory v. union of india, : 1983(13)elt1579(sc) , where an order of the central government passed in further proceedings from an order under section. 27 of the customs act was upheld by the supreme court in an appeal taken from that order by special leave granted by the supreme court. in that appeal, the supreme court could not have ..... authority of law and that this court had not been inhibited by the period provided by section 27, which would prevent the customs authorities from ordering refund. it was further submitted that this court should exercise jurisidiction under article 226 of the constitution and given effect to what is provided under article 265 ..... exercised its jurisidiction under article 32 of the constitution but could only have decided the question whether the authority functioning under the act had acted in accordance with law. this decision is distinguishable. no decision of the supreme court where it had refused to exercise jurisdiction under article 226 of the constitution in an .....Tag this Judgment!
Court : Kerala
Decided on : Jul-19-1977
Reported in : 1984(15)ELT325(Ker)
..... , the kerala commercial corporation (a partnership firm), its managing partner, and its spices broker, were proceeded against under sections 111 and 112 of the customs act, 1962. the contravention alleged against them was that they had smuggled 244.40 kgs of cloves of foreign origin and two bottles of foreign brandy. a statement ..... served with notice of the proceedings. we find no substance in this objection.7. counsel for the respondents drew our attention to section 140 of the customs act, clause (1) of which reads :'140. offences by companies.-(1) if the person committing an offence under this chapter is a company, every person ..... right in holding that once it is found that there has been a contravention of any of the provisions of the foreign exchange regulation act read with sea customs act by a firm, the partners of it who are incharge of its business or are responsible for the conduct of the same cannot ..... which is not a natural person and has no legal existence, as such clauses (3), (8) and (37) of section 167 of the sea customs act are inapplicable to the appellant firm. in our view, the explanation to section 23-c clearly negatives this contention, in that a company for the ..... varying in their import, were taken, which, it is unnecessary to detail. by ext. p6 order, the contravention of section 112(b) of the customs act was found established. it was recorded that the cloves seized from the 1st appellant were all of foreign origin brought into india in contravention of the ' .....Tag this Judgment!
Court : Chennai
Decided on : Nov-07-1977
Reported in : 1979CENCUS332
..... checking the illegal import, circulation and disposal and facilitating the detection, of the said goods,now, therefore, in exercise of the powers conferred by section 11b of the customs act, 1962 (52 of 1962), the central government hereby specifies the goods mentioned in the schedule as the goods with respect to which special measures for the purpose of checking the illegal import, circulation ..... of the aforesaid goods, which were notified goods under section 11-b of the customs act, 1962 (actlii of 1962) (hereinafter referred to as the act) and since he had failed to intimate the customs authorities, his room as a place of storage of notified goods as required under the act, all theabovesaid goods were sezied under a mahazar on a reasonable belief that they ..... of 'adjustable' to the safety razors that have been seized in this case. it may be added that, even regarded from the point of the object of the customs amendment act provisions, it seems that the seized razors would fall within the mischief of the term 'adjustable safety razors'. these provisions are designed to control smuggling of certain specified consumer ..... radios seized, one belonged to his cousin and the other belonged to his friend shri c. krishnamurty. at the personal hearing granted to him by the assistant collector of customs on 19.7.1972, the above contentions were reiterated by the petitioner. the assistant collector disagreed with the interpretation sought to be placed on the notification making the goods .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-02-1977
Reported in : 1977CriLJ1303
..... as such the burden that they are not smuggled goods would be on the party from whose possession the goods have been seized by virtue of section 123 of the customs act, 1962. it is only thereafter that a show cause notice is required to be given. therefore, in that context in our opinion it is not correct to state that it is ..... produced or forthcoming, they were seized on the reasonable belief that those are of smuggled origin or acquired possession illegally and are liable to confiscation under the provisions of the customs act, 1962.3. therefore, in the instant case it is apparent that the proper officer had formed the reasonable belief, the next question is whether there were any material relevant or germane ..... the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of the said officer. section 111 of the customs act, 1962 deals with the confiscation of improperly imported goods. if the goods are smuggled or improperly imported the same are liable to confiscation. therefore, to seize the goods the officer concerned ..... aspect of the matter. reliance was also placed on the decision of the kerala high court in the case of hamanaud v. collector of customs : air1965ker286 , there the learned judge observed that section 124 of the customs act, 1962 required that the party should be given an opportunity of being heard before the collector who had to make the adjudication in that case. tho .....Tag this Judgment!