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Customs - Supreme Court - Case Laws

Showing 1721 to 1740 of 1795 Records

  • 1971 (1) TMI 55

    Whether the sheets imported were not according to the conditions of the licence because they did not comply with the condition as to the size and gauge subject? - Held that - there was no proper investigation of the dispute by the Collector of Customs and the Central Board of Excise and Customs. We are also of the view that in view of the infirmities disclosed in the orders made by the departmental authorities the Central Government in revision s....... + More


  • 1971 (1) TMI 53

    Civil Court s jurisdiction in Excise & Customs matters - Writ jurisdiction - Motor cycles and scooters in C.K.D. condition....... + More


  • 1971 (1) TMI 52

    Whether the order of the first respondent, Central Board of Excise and Customs, New Delhi, rejecting the appeal filed by the appellant for non-compliance with the provisions of Section 129 of the Customs Act, 1962 was justified? - Held that - No doubt, the rejection of the appeal by the first respondent will mean that the appellant is bound by the order of the third respondent levying penalty. Such a result has been brought about only by the defa....... + More


  • 1970 (10) TMI 27

    Whether for breach of a condition of the licence penalty may be imposed under Section 5 of the Imports and Exports (Control) Act, 1947, read with the Sea Customs Act, 1878? - Held that - The High Court was right in holding that the scope of power under the Sea Customs Act was not enlarged by the amendment to Section 5 of the Imports and Exports (Control) Act, and there is nothing in the amended Section 5 of the Imports and Exports (Control) Act w....... + More


  • 1970 (9) TMI 37

    Breach of the licence - Held that - The view of the High Court does not seem to be sustainable on the statutory language and on the Import Control Policy of which the respondents were fully aware. Their own application is proof positive of their awareness of the true position and the breach of the conditions of the licence on their part was deliberate. Indeed, as observed earlier, the permission for the import of the second press was apparently s....... + More


  • 1970 (9) TMI 36

    Whether on the facts of this case the mare Jury Maid can be considered as a pet animal within the meaning of that expression in the notification issued by the Government of India, Ministry of Commerce and Industries, Import Trade Control Public Notice No. 1-I.T.C. (PN)/61, dated 2nd January, 1961? - Whether the expression prohibition contained in Section 111(d) of the Customs Act, 1962 (which will hereinafter be referred to as the Act) includes p....... + More


  • 1970 (3) TMI 58

    If the respondent is accused of any other specific acts of smuggling, there will be no bar against the continuation of prosecution proceedings in respect of them? - Held that - In the present case, the matters appear to have been complicated by the fact that, at the earlier stages, the authorities were under the impression that there was one single conspiracy. We are unable to find any material to suggest that the prosecution have deliberately pr....... + More


  • 1970 (3) TMI 57

    Whether the statements, if any, alleged to have been made by the two Mohammads and Ghulam Rasool were inadmissible in evidence as having been made while they were in police custody? - Whether there was no material on record to connect him with the alleged smugglers or with the smuggled gold or with the act of smuggling and there was no basis for a reasonable belief that he was a person concerned in the importation of the gold? - Whether the maxim....... + More


  • 1970 (2) TMI 53

    Whether the learned single Judge was right in holding that there were two apparent errors of law in the Assistant Collector s order, in that, he had relied on (a) a warning in respect of the previous year s consignment, and (b) a restriction on future imports of similar goods to the extent of 15% of the face value mentioned in the licence? - Held that - In the absence of any proof that they were, the High Court obviously could not say that they w....... + More


  • 1970 (2) TMI 52

    ... ...
    ... ... . 5.In the result this appeal is allowed and the order of the Division of the High Court it set aside and that of the learned single Judge restored. The respondents shall pay the costs of the appellant both in this Court as well as in the High Court.


  • 1970 (1) TMI 29

    Whether the two bags had been thrown from the flat of Chokshi or from the flat of any of the other tenants of the building and who could have thrown them? - Held that - It was obvious that whoever threw the bags had reasons to hide the gold at least temporarily while the search was going on. Chokshi naturally denied that he had thrown these bags, but he admitted that the other bag which was found in the balcony of Mody s flat was his. His explana....... + More


  • 1969 (11) TMI 85

    Whether the Sea Customs Act, 1878 applies? - Whether the Bihar Regulation I of 1951 is in excess of the Governor s powers? - Whether the Land Customs Act, 1924 applied on the relevant date of occurrence namely 13 December, J961 to the Santhal Parganas? - Whether the Inspectors Uma Shankar and B. N. Jha were acting in the discharge of public duties? - Whether they could arrest the appellants, and thirdly, whether they could seize the cloves? - Hel....... + More


  • 1969 (9) TMI 42

    ... ...
    ... ... re, allowed in part. It is confirmed only in respect of the personal penalty of Rs. 1,000/- under Section 167(37)(c) and is set aside in respect of payment of penalty of 4,00,000/-, Rs. 3,50,000/- and Rs. 50,000/-. There will be no order as to costs.


  • 1969 (9) TMI 41

    Whether exclusion of the jurisdiction of the civil court to entertain a suit does not exclude the jurisdiction of the High Court to issue high prerogative writs against illegal exercise of authority by administrative or quasi-judicial tribunal? - Held that - The finality which may be declared by the statute qua certain liability either by express exclusion of the jurisdiction of the civil court or by clear implication does not affect the jurisdic....... + More


  • 1969 (8) TMI 32

    Evidence - Enquiry before Customs officer is not a judicial proceeding - Deemed - Connotation of - Evidence Act - Statement of the accused....... + More


  • 1969 (4) TMI 107

    Whether the Gold (Control) Act, 1968 (Act No. 45 of 1968) is constitutionally valid? - Held that - the provisions held to be invalid are not inextricably bound up with the remaining provisions of the Act. It is difficult to hold that Parliament would not have enacted the impugned Act at all without including that part which is found to be ultra vires. The Act still remains substantially the Act as it was passed, that is, an Act to provide for the....... + More


  • 1969 (3) TMI 30

    Whether Customs duty was leviable on imports and exports by air? - Whether a fraudulent evasion of the duty was punishable under Section 167(81)? - Held that - We do not think it necessary to express any opinion on these questions having regard to our conclusion that a fraudulent evasion of the restriction imposed by Section 8(1) of the Foreign Exchange Regulation Act, 1947 was punishable under Section 167(81). - The Courts rightly held that ther....... + More


  • 1968 (11) TMI 99

    ... ...
    ... ... agadkar, C.J., in the passage extracted above, even in the case of alleged breach of fundamental rights the matter must be left to the discretion of the High Court. In the result the appeal fails. Parties will bear their own costs. Appeal dismissed.


  • 1968 (10) TMI 50

    Admissibility of evidence before the trial was completed - Held that - Any statement made under Sections 107 and 108 of the Customs Act by a person against whom an enquiry is made by a Customs Officer is not a statement made by a person accused of an offence. - At various stages of argument counsel asked us to make several assumptions on matters of evidence which were not before this Court. In some cases the statements made by the accused before ....... + More


  • 1968 (10) TMI 49

    Whether that prosecution is barred under Article 20(2) of the Constitution which says that no person shall be prosecuted and punished for the same offence more than once? - Whether the prosecution must be quashed because of the delay in instituting the same? - Held that - We do not think that the High Court was justified in interfering with the discretion of the learned Magistrate. Whether a particular document should be summoned or not is essent....... + More


 
 
 
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