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Customs - Case Laws

Showing 28821 to 28840 of 28957 Records

  • 1965 (12) TMI 21 - SUPREME COURT OF INDIA

    ... ...
    ... ... fine which the High Court imposed on them. So, it is unnecessary to provide for a sentence of imprisonment in default of payment of fine. They will be entitled to the refund of the amount paid by them after deduction of the fine that we have imposed.


  • 1965 (12) TMI 20 - SUPREME COURT OF INDIA

    Proper Officer - Connotation of - Seizure of documents - Physical possession not necessary - Searches - Secreted - Connotation of....... + More


  • 1965 (11) TMI 18 - HIGH COURT AT CALCUTTA

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    ... ... in any event, on the ground of the violation of the principles of natural justice. 12.I, therefore, make this Rule absolute, without prejudice to rights of the respondents to proceed against the petitioner firm afresh. Let a writ of certiorari issue.


  • 1965 (10) TMI 68 - BOMBAY HIGH COURT

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    ... ... ithout authority of law by the officers of the Enforcement Directorate, we make no order as to costs of these appeals. The appellant's attorneys will be entitled to withdraw the amounts deposited by them in these appeals. (19) Appeals dismissed.


  • 1965 (10) TMI 9 - SUPREME COURT OF INDIA

    What is the intent required in a case coming under Section 167(81) and whether such intent can be said to arise at all in a case where the import is complete and the prohibited goods are in the possession of a third person who had nothing to do with the import? - Held that - In the view that we have taken of the meaning of Section 167(81) it follows that on facts found Sitaram Agarwala was concerned in dealing with prohibited or restricted goods........ + More


  • 1965 (8) TMI 11 - HIGH COURT OF JUDICATURE AT MADRAS

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    ... ... ing an investigation undertaken by the Customs Officer under Sections 107 and 108 of the Customs Act of 1962, and at a time when the deponents did not stand in the position of accused in the light of the principles stated in the decision cited above.


  • 1965 (8) TMI 10 - SUPREME COURT OF INDIA

    Whether the High Court at Calcutta was right in setting aside the acquittal of the appellants of an offence punishable under Section 5 of the Imports and Exports (Control) Act, 1947 for the contravention of an order made under Clause 3 of the Exports (Control) Order, 1954 by exporting 75 tons of linseed oil cake without holding a permit authorising the appellants to export the commodity? - Held that - Haji Ismail Nur Muhammad & Co., if they w....... + More


  • 1965 (7) TMI 56 - SUPREME COURT OF INDIA

    Whether the constitution of the firm has undergone any change after the issue of the quota certificate to the firm ? If so, quote No. and date of orders issued by the appropriate authority sanctioning transfer of quota rights in favour of the applicant? - Held that - the approval of the Chief Controller under Instruction 71 is a mere recognition of the division made by the partners of a dissolved firm by agreement between themselves and in that v....... + More


  • 1965 (6) TMI 5 - HIGH COURT OF JUDICATURE AT BOMBAY

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    ... ... r avoidable delay and also unncessary expense to the parties. We do not, therefore, propose to interfere on this gound with the order passed by Mr. Justice K.K. Desai. In the result, the appeal fails. There will be no order as to costs of the appeal.


  • 1965 (5) TMI 40 - CALCUTTA HIGH COURT

    ... ...
    ... ... assessed at five gold mohurs, and the order of the Collector of Customs is upheld. 38. Let the ad interim order restraining the opposite party from disposing of the gold bars continue for one month from date. Masud, J. 39. I agree. Appeal dismissed.


  • 1965 (5) TMI 3 - HIGH COURT AT CALCUTTA

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    ... ... P. Herman and Mohatta (Private) Ltd. and 14 Sales Tax cases 410 (Bhopal Sugar Industries v. D.P. Dube). But it is not necessary to deal with these case at any length. 20.In the result, this appeal must fail and it is accordingly dismissed with costs.


  • 1965 (3) TMI 15 - HIGH COURT AT CALCUTTA

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    ... ... e aforesaid cases be made absolute and the charges framed against by the learned Presidency Magistrate, Sixth Court, Calcutta are hereby quashed in so far as the present petitioners are concerned. Let the petitioners be discharged from the bail bond.


  • 1965 (1) TMI 73 - ANDHRA PRADESH HIGH COURT

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    ... ... as defective in that it did not give sufficient particulars of the wrongful act alleged against him so as to enable him to make an effective to be taken. (20) In all the circumstances of the case, we make on order as to costs. (21) Petition allowed.


  • 1964 (12) TMI 4 - HIGH COURT OF JUDICATURE AT MADRAS

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    ... ... I find on issue 5 that this Court has jurisdiction to review the previous classification made by the Customs authorities and tribunals constituted under the Sea Customs Act. In the result, the plaintiff is entitled a decree as prayed for with costs.


  • 1964 (11) TMI 111 - ANDHRA PRADESH HIGH COURT

    ... ...
    ... ... ndian made beer should not be detained by the Customs Authorities. As the petitioner has substantially failed, we direct the petitioner to pay the costs of the respondents. Advocate's fee ₹ 100/- (one hundred only). 55. Petition dismissed.


  • 1964 (11) TMI 3 - SUPREME COURT OF INDIA

    Whether the appellant was concerned in committing the offence of importing gold illegally ? - Held that - Mere finding of fact that a person is in possession of smuggled goods does neither imply that the Collector of Customs had considered the question of the person s being concerned in the commission of the offence of illegal importation of the goods nor in any way justifies the conclusion that the person must have been so concerned. Other circu....... + More


  • 1964 (10) TMI 3 - HIGH COURT OF JUDICATURE AT BOMBAY

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    ... ... cials or pipe fittings were not prepared from pipes, and, after assessing the value of the pipes, if any, which had gone into the manufacture of the Specials or pipe fittings. In the circumstances, there will be no order as to costs of this petition.


  • 1964 (8) TMI 2 - HIGH COURT OF JUDICATURE AT MADRAS

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    ... ... view, therefore, the finding of the respondent that the ingots had been smuggled was not based on any legal evidence. It follows that his order is illegal and invalid. 8.This petition is allowed and the order of the respondent is set aside. No costs.


  • 1964 (7) TMI 5 - HIGH COURT AT CALCUTTA

    ... ...
    ... ... ctly. I therefore hold that the order of acquittal passed by the learned Presidency Magistrate has been the correct order in the case although his reason for making that order of acquittal was not exactly correct. The appeal is accordingly dismissed.


  • 1964 (3) TMI 103 - High Court Of Gujarat

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    ... ... 959 It is however agreed by the learned Advocate General that the petitioner will not demand the return of the two ingots for a period of one month from today. Order accordingly. The respondents will pay to the petitioner the costs of this petition.


 
 
 
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