Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

The word “Magistrate” appearing in Section 110 (IB) and (1C) of ...

Customs

June 1, 2017

The word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be interpreted so as to be read as a reference to an Executive Magistrate and not to a Judicial Magistrate or a Metropolitan Magistrate - HC

View Source

 


 

You may also like:

  1. Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC

  2. Amendment of section 73 of Customs Act, 1962 - Cancellation and return of warehousing bond - to insert the word “transferred or” after the words “exported or”.

  3. Amendment of section 72 of Customs Act, 1962 - Goods improperly removed from warehouse, etc - substitute the word “exportation” with the word “export” - some other...

  4. Amendment of section 71 of Customs Act, 1962 - Goods not to be taken out of warehouse except as provided by this Act - to substitute the word “re-exportation” with the...

  5. Disposal of the seized goods - Non-issuance of SCN - Conclusion of proceedings under Section 110(1D) of the Customs Act, without issuance of SCN - There are no merit in...

  6. Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the...

  7. Amendment of section 65 of Customs Act, 1962 - Manufacture and other operations in relation to goods in a warehouse - to substitute certain words therein.

  8. Seeking release of seized goods - memory cards of different specifications - The denial of provisional release appears not to have considered the legal framework for...

  9. Penalty under the provisions of Section 117 read with Section 72 of the Customs Act, 1962 - Non clearance of the goods from the warehouse within one year - penalty reduced - AT

  10. Provisional release of the goods allowed - SCN not issued within time limitation - The Tribunal observed that the goods were seized under Section 110 of the Customs Act,...

 

Quick Updates:Latest Updates