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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 2 results (0.064 seconds)

Mar 22 1985 (TRI)

Tarlochane Singh Surie Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1985)(21)ELT521Tri(Kol.)kata

..... of central excise & customs reported in 1984 e.l.t. 400 (all.) wherein it was held that "under section 110 of the customs act, 1962, before proceeding to seize the goods, the customs officer must have material before him on the basis of which he can entertain reasonable belief that the goods ..... the goods under seizure were of foreign origin as was evident from the markings and the appellant could not file any valid documents for legal purchase of the same and had held that the seized items were smuggled into india in violation of the provisions of ..... found in petitioner's business premises had been imported in contravention of the provisions of the import control order issued under the import and export control act, 1947 and were liable to confiscation. seizure of the video cassettes effected by the respondents therefore, is without jurisdiction." the facts of the ..... to them for entertaining the belief that the video cassettes found in possession of the petitioners are smuggled goods, liable to confiscation under the customs act. even if it be that the video cassettes imported under a licence granted by the appropriate authority have, after being properly imported, dealt with ..... notification in the official gazette specify." a simple reading of the aforesaid section shows that the cassettes are not covered under section 123 of the customs act, 1962 and the revenue has not discharged its initial onus. the search was effected on 29th september, 1983 whereas the notification no. 205/84 .....

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Jun 10 1987 (TRI)

Orbital Enterprises Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(15)LC211Tri(Kol.)kata

..... pending shipment after permission had been withheld i.e. whether initial action of the customs resulting in non-shipment amounted to detention or seizure of the goods? (4) whether the proceedings before the collector after the issue of the initial/original show-cause notices had remained incomplete/inconclusive or they had been duly concluded at that time. (5) since the supplementary ..... issued or appeal has been admitted the adjudicating/appellate authority exercises jurisdiction in respect of all the aspects which are mentioned in the notice or are subject matter of the proceedings before it. the customs authorities are competent to take cognizance of provisions of various international treaties in terms of section 11(2)(r) read with other relevant provisions of ..... to the board's order rightly points out that a revision application could be filed against the order under section 131 of the customs act. obviously, the learned collector and the hon'ble board are referring to the proceedings as a whole and their respective orders as a whole.42. the so-called delinking or splitting of the order into executive and ..... are off-shoots of rhizomes made marketable by processing, which consists of cooking, crying and polishing the fingures. ('source: 'wealth of india' counsil of scientific and industrial research, new delhi-1960) 82. in other words, turmeric or 'haldi' as commonly known, is a processed product (whether in the form of fingers or powder) whereas the so-called turmeric 'seeds' are .....

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Jun 10 1987 (TRI)

RamnaraIn Bishwanath Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1988)(34)ELT202Tri(Kol.)kata

..... was contended on behalf of the calcutta customs that they had seized the said goods in exercise of powers under section 110 of the customs act, 1962. the validity of such seizure is under challenge.9. subsequently on or about 7-10-1985 assistant collector of customs, calcutta, issued a purported show ..... the offending goods in absence of any limitation imposed by the board. it is submitted that the jurisdiction conferred under the act is a concurrent jurisdiction to initiate proceedings and the officer having territorial jurisdiction over the place where the attempt to import was made or actual importation was done or ..... his function could have in an appropriate case initiated proceedings under sub-section 2 of section 129d if he had any doubt as to the legality or validity of the order of clearance passed by the assistant collector, paradwip under section 47 of the act. the learned counsel has also relied on certain ..... and remained valid. the import was issued by the licensing authority, namely the joint chief controller of imports and exports, and it is that authority who can cancel the licence. in the instant case that authority has not done so. reference was made to the case reported in air 1960 supreme court ..... , page 415, and it was urged that there is a procedure prescribed for cancellation of an import licence and since no such procedure was adopted in the instant case no one can proceed on the basis that the licence was forged .....

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