Court : Mumbai
Decided on : Apr-25-2006
Reported in : 2007(2)BomCR511; 2006(202)ELT776(Bom); 2006(5)MhLj417; 2008STR419
..... the petitioner were overruled. in this fact situation and in the light of the provisions contained in sub-section (3) of section 129a of the customs act, 1962, the petitioner cannot be said to have no locus to maintain the appeal against the order in original dated 23.6.1998. the member (judicial) ..... identifiable with the sale proceeds of smuggled tcs and therefore, i order confiscation of rs. 23,00,000/- under the provisions of section 121 of the customs act, 1962- m/s.wall street finance ltd. shall pay the said amount forthwith.(h) i order confiscation of rs. 9.5 lakhs (alongwith accrued interest ..... hajipir having registration no. mnv-1048/mandvi seized on 29.05.1997 valued at rs. 70 lakhs under the provisions of section 115 of the customs act, 1962. since the said country craft was released provisionally under bond and is available for confiscation, i order and amount of rs. 5 lakhs be appropriated ..... was used for concealing the bag containing foreign currency/tcs, which was seized on 29.5.97, should not be confiscated under section 115 of the customs act, 1962. the said 470 m.t. of onions having being released for export provisionally under bond, the bond should not be enforced.(d) the hessair ..... used for smuggling of the foreign currency seized on 27.5.97 on board the country craft should not be confiscated under section 115 of the customs act, 1962. the said country craft `ya hajipir' having being released provisionally under bond, the bond should not be enforced.(c) 470 m.t. of .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-24-2006
Reported in : 2006(4)BomCR737; 2006(204)ELT381(Bom); 2006STR401
..... to prevent abuse of its process or to secure the ends of justice. the order passed thereon is not an order under section 129b of the customs act, 1962. the said order, by no stretch of imagination, can be said to be an order in appeal. the appeals came to be disposed of ..... conferred by the statute. for maintainability, such appeal must be covered by the statutory provision that provides for an appeal. 13. section 130 of the customs act, 1962 provides for an appeal to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, ..... any order passed by the tribunal on such application in appeal is an order in appeal and further appeal therefrom is maintainable under section 130 of the customs act, 1962. he relied upon the judgment of the supreme court in the case of commissioner of income-tax v. durga engineering and foundry works :  ..... of the counsel for the revenue is that the decision dated 5th september, 2005 passed by the tribunal is an order under section 129b of the customs act, 1962 and, therefore, amenable to appeal under section 130. he would submit that the miscellaneous application made by the respondent-m/s.pride foramer was in ..... executed by m/s.pride foramer. it is this decision which is in challenge at the instance of the revenue in this custom appeal filed under section 130 of the customs act, 1962. 10. the first question is whether the appeal is maintainable. if the answer is in affirmative, then only we shall consider .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(202)ELT411(Bom)
..... 4th may, 1998 directed confiscation of un-manifested goods totally weighing 38.7 metric tonnes under section 111(f) and (g) of the customs act, 1962 for contravention of the provisions of sections 32 and 34 and offered redemption of the goods on payment of redemption fine of rs.1.8 lakhs ..... agents (steamer agent and slot charterer) having filed the import manifest on his behalf is responsible by virtue of sections 30 and 148(2) of the customs act, 1962? 4. the aforesaid question arises from the following relevant facts: (i) on 19th april, 1998, the vessel m.v. kedah arrived at mumbai ..... reframe the following substantial question of law for decision in the appeal. whether the `person in charge' as defined in section 2(31) of the customs act, 1962 (and since the present matter relates to the vessel, the master of the vessel) is the person responsible in respect of commission or omission in filing ..... question that arises in the present appeal, according to him is: whether the `person in charge' as defined in section 2(31) of the customs act, 1962 is the person responsible for any commission of omission in challenging the import manifest alone or his agent is also responsible. 3. the counsel for the ..... charge demand notice dated 5.1.93, which was legal and well within the period of six months as prescribed under section 28 of the customs act, 1962, ought to have been issued by the commissioner instead of assistant commissioner2. mr.a.s.rao, counsel for the revenue submits that the aforesaid .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-28-2006
Reported in : 2006(200)ELT15(Bom)
..... demand of duty amounting to rs.4,40,31,340/-and imposed penalty of rs.10,000/- on the foundation under section 112(a) of the customs act, 1962.10. the appeal filed by the foundation was allowed by the tribunal by its order dated 13/8/2004. in the said order, it is recorded ..... notification no. 64/88-cus during the material period. the commissioner imposed penalty of rs.25,000/-on the institute under section 112(a) of the customs act, 1962.7. being aggrieved by the aforesaid order, the institute filed an appeal before the tribunal. by the impugned order dated 13/2/2004, the tribunal while ..... under notification no. 64/88-cus. dated 1/3/1988.4. notification no. 64/88-cus dated 1/3/1988 issued under section 25 of the customs act, 1962 provided that the hospital equipments imported by the charitable hospitals certified by the director general of health services, new delhi ('dghs' for short) will be exempt ..... 40,31,340/-should not be recovered under section 28(1) and penalty should not be imposed on them under section 112 of the customs act, 1962. on adjudication, the commissioner of customs, air cargo complex, sahar, mumbai by an order-in-original dated 18/2/2002, ordered confiscation of the goods mentioned in the ..... goods the tribunal held that on confiscation, the goods vest in the government and the liability to pay duty under section 125(2) of the customs act, 1962 would arise only if the owner opts to redeem the goods by paying the redemption fine. as the owners in these two cases have not .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-03-2006
Reported in : 2006(3)BomCR599; 2005(183)ELT419(Bom)
..... the 'power to search premises' contained in section 105 of the customs act, 1962. the argument of the assessee therein was that section 12 of the central excise & salt act, 1944 (as it then stood) refers to sea customs act, 1878 and since the sea customs act is repealed the provisions of the customs act, 1962 cannot be applied. while rejecting the above argument and upholding the ..... of 1878 to central excise duties- the central government may, by notification in the official gazette, declare that any of the provisions of the [customs act, 1962 (52 of 1962)] relating to levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as ..... on the property belonging to the petitioner.2. the basic contention of the petitioner is that, section 12 of the excise act does not empower the central government to import the recovery provisions contained in the customs act, 1962 and, therefore, notification no. 48/97 issued by the central government empowering the excise authorities to invoke the recovery provisions ..... 2/09/1997 issued by the central government in exercise of powers conferred by section 12 of the central excise act, 1944 which in turn includes section 3 inter alia makes the provisions of section 142 of the customs act, 1962 applicable whereby the officers are empowered to collect/recover duty etc. 23. with reference to the demand for interest .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-23-2006
Reported in : 2006(2)CTC672; 2006(197)ELT3(SC); JT2006(3)SC567; 2006(3)SCALE398; (2006)4SCC620
..... or seizure of any contraband which is sought to be brought into the territorial waters but for reasons of non-compliance with section 30 of the customs act, 1962. the scope of section 115(2) cannot be extended and be invoked as if this is a case of transport of contraband goods. 22. ..... article 21. the provisions of section 144 of the msa duly reflect this position. 15. this apart, provisions of sections 115 and 126 of the customs act, 1962 cannot be read to include ex-proprietary power in regard to any property and, in particular, a property which is subject to charges and claims, ..... a right conferred by the statute cannot be infringed, affected or neglected except by express provisions to the contrary. the provisions of section 115 of the customs act, 1962 cannot be treated as such provisions to the contrary. the right to wages of seamen as wages of any employee is an integral part of the ..... upon him to explain why the cargo cannot be confiscated and penalty should not be imposed on the persons under section 112(a) of the customs act, 1962. the counsel for the crew sent a reply mentioning the non-involvement of the crew in dealing with any narcotics/drugs and prayed that the ..... in a situation where a government has confiscated the vessel and claims sovereign immunity. h) that the vessel was confiscated by the customs authorities under section 110 of the customs act, 1962. the said order has deprived the crew members the property on which they could claim if at all, their wages;i) that .....Tag this Judgment!
Court : Chennai
Decided on : Nov-23-2006
Reported in : 2007(114)ECC305; 2007LC305(Madras)
..... has not complied with regulation 13(a) of chalr, 2004.(ii) the cha failed to advice his clients to comply with provisions of the customs act, 1962 and thus failed to comply with the obligations imposed upon them in terms of regulation 13(d) of the chalr, 2004.(iii) the cha ..... regulations, 2004, but also remained part and parcel of the fraud committed against the department in contravention of section 113 of customs act, 1962 and rule 16a of drawback rules. the first respondent as well as its managing director are fully aware of the fraud taken ..... was issued based on their original license no. 1/92 in the bangalore custom house, under regulation 10(2) of customs house agents licensing regulations, 1984, ('chalr' in short) which were framed in terms of section 146 of the customs act, 1962.shri. mohammed aneez, branch manager and authorised signatory of m/s. sindhu ..... p.p.s. janarthana raja, j.1. the present appeal is filed under section 130 of the customs act, 1962 by the revenue against the order dated 06.12.2005 passed by the customs, excise & service tax appellate tribunal, chennai, raising the following substantial questions of law:1. while the order of suspension has ..... larger bench of this tribunal disposed of a similar case with a direction for post-decisional hearing. following that decision, i direct the commissioner of customs, coimbatore to complete enquiry against the cha and pass final order within a period of four months from today after duly considering the cha's explanation .....Tag this Judgment!
Court : Delhi
Decided on : Oct-07-2006
..... the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under the customs act, 1962 with respect to the case covered by the compounding of offence.8. the second grievance of the petitioner is that no oral hearing was given before ..... respondent no. 1 on 24th september, 2004 for violating the provisions of the customs act, 1962 (for short the act) and the matter is pending adjudication. a prosecution was also launched against respondent no. 1 under the provisions of the act and a charge sheet was filed in the court of the additional chief metropolitan magistrate ..... the recommendations of the law commission. the amendment was introduced in august, 2003 but has been enacted as a law only in june, 2006. the customs (compounding of offence) rules, 2005 appear to have been framed keeping in page 3257 view the statement of objects and reasons for the introduction of ' ..... new delhi on 30th september, 20044. on his part, respondent no. 1 made an application under section 127-b of the act for settlement of the case before the customs and central excise settlement commission, delhi bench. respondent no. 1 also made an application under section 137(3) of the ..... act before the chief commissioner of customs (dz) on 18th january, 2006 stating that he does not wish to contest the case against him and he would .....Tag this Judgment!
Court : Allahabad
Decided on : Jul-04-2006
Reported in : 2007(116)ECC53; 2007LC53(Allahabad)
..... as well as the other allegations made in the application under section 437 of the code for bail in the case under section 135, of the customs act, 1962 reveal that no allegation was made at the earliest available opportunity that he was forcibly taken from his house or that any deceitful means was employed ..... 9.1.2006. now the opposite party no. 2 shri r.k. singh has to face the trial there under section 135(1)(b)(ii) of customs act, 1962. 13. it would also be significant to mention that when the two consignments were detained by d.r.i, officers nhava sheva mumbai and it was ..... known as chalk powder/marble powder). total declared value of consignments of goods were rs. 3,19,97,306. the goods were seized under the provisions of customs act, 1962, on 15.1.2001. the investigation revealed that one rajnish agrawal of hyderabad was the ring leader and shri sanjay agarwal, brother of shri rajnish agarwal, ..... taken of the fact that opposite party no. 2 shri r.k. singh (complainant) alongwith 15 others was given a notice under the provisions of customs act, 1962 by commissioner, customs and central excise, hyderabad and he (the opposite party no. 2 shri r.k. singh) was fined rs. twenty lacs under section 114(1) ..... , 419, 420, 467, 468, 479 ipc and sections 13(2) r.w. 13(1)(d) of prevention of corruption act and sections 132, 135(1)(a) and (b) (ii) of customs act, 1962. due sanction for prosecuting them has also been obtained as required under section 197 of the code. the trial is now pending .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-06-2006
Reported in : 2007(207)ELT194(P& H)
..... to above, notification no. 26/2000-cus., dated 1.3.2000 was issued in exercise of powers under section 25 of the customs act, 1962 (for short, `the 1962 act'), exempting the goods, which are of sri lanka origin. the relevant extract of the notification is reproduced as under:in exercise of ..... the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified ..... applies shall be deemed to be goods the import or export of which has been prohibited under section 11 of the customs act, 1962 (52 of 1962) and all the provisions of that act shall have effect accordingly.section 5: export and import policy:- the central government may, from time to time formulate ..... the petitioner is a proprietorship concern carrying on its business of importing and trading of vanaspati oil falling under chapter heading 15 of the customs tariff act. the petitioner entered into an agreement with the foreign supplier on may 16, 2006 for supply of vanaspati oil. in pursuance of the ..... in column (3) of the table hereto annexed and falling under the chapter, heading no. or sub-heading no. of the first schedule to the customs tariff act .....Tag this Judgment!