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Customs - Supreme Court - Case Laws

Showing 1741 to 1760 of 1807 Records

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  • 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

  • 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

  • 1968 (10) TMI 48

    Whether statements of the appellant and other accused persons recorded by the Customs Authorities under the provisions of the Customs Act, 1962 hereinafter called the new Act, were admissible in evidence at their trial for the alleged offences under Section 120B of the Indian Penal Code read with Section 135 of the New Act and Sections 23(1A) and 23B of the Foreign Exchange Regulation Act, 1947 and under Rule 131B of the Defence of India Rules? -....... + More

  • 1968 (3) TMI 107

    The initiation and continuance of criminal proceedings in good faith cannot amount to contempt of the criminal court. To constitute contempt of court, something calculated to obstruct or interfere with the due course of justice or the lawful process of the courts

  • 1967 (12) TMI 29

    Whether there be one accomplice or more and that the confessing co-accused cannot be placed higher than an accomplice? - Held that - The High Court has very searchingly examined the evidence of Kahinath and applied to it the checks which must always be applied to accomplice evidence before it is accepted. There is corroboration to the evidence of Kashinath in respect of Haroon from the confession of Bengali given independently and in circumstance....... + More

  • 1967 (11) TMI 108

    Whether order passed by the Textile Commissioner and confirmed by the Central Government imposing cut in the import entitlement by the respondents should be set aside and quashed? - Held that - Under our jurisprudence the Government is not exempt from liability to, carry out the representation made by it as to its future conduct and it cannot on some undefined and undisclosed ground of necessity or expediency fail to carry out the promise, solemn....... + More

  • 1967 (5) TMI 69

    whether the inherent power of tile High Court is conferred by or has the sanction of enacted law - cancellation of bail in an bailable offence.

  • 1967 (5) TMI 68

    Whether the said vehicles were-seized by the customs -authority, that between 1947 and October, 1951 when they were disposed off they were lying uncared for in an open space, that they were disposed of at the instance of the Police as unclaimed property, that when they were sold most of the valuable parts were missing and lastly that they were sold while the appeal against the order of seizure and confiscation was still pending? - Held that - The....... + More

  • 1967 (1) TMI 39

    Whether the search of the premises of the appellant and the seizure of the articles and the documents found therein was valid? - Held that - The contention that the Assistant Collector and the officer authorized by him to make the search acted with mala fides has no substance. Though the words reason to believe are not in terms embodied in the authorization, the phraseology used in effect and substance meant the same thing. - The authorization is....... + More

  • 1966 (12) TMI 66

    Whether the detention is legal or illegal? - Held that - GSR 1276 was issued on 27-8-1965 .amending the earlier order by including Art. 14 therein. After 27-8-1965, therefore, no foreigner has the right to move the Court though his fundamental right under Art. 14 of the Constitution is violated. In that sense, the order is not retrospective but prospective. It only operates on the right of a person to move the Court.As the petitioner in the prese....... + More

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