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BARE ACTS

Supreme Court (SC) Judgements on Customs Act, 1962

Bare Act Title Category / State
Customs Act, 1962 Indirect Tax Laws
 

List of Judgements

Nagarajan & Anr. Vs. State of Tamil Nadu

Judgement Date : may/2025, Citation : 2025 Latest Caselaw 573 SC

Gastrade International Vs. Commissioner of Customs, Kandla

Judgement Date : march/2025, Citation : 2025 Latest Caselaw 306 SC

Joyi Kitty Joseph Vs. Union of India & Ors.

Judgement Date : march/2025, Citation : 2025 Latest Caselaw 232 SC

Narcotics Control Bureau Vs. Kashif

Judgement Date : december/2024, Citation : 2024 Latest Caselaw 829 SC

Commissioner of Customs Vs. M/s. Canon India Pvt. Ltd.

Judgement Date : november/2024, Citation : 2024 Latest Caselaw 697 SC

Nabha Power Ltd. & Anr. Vs. Punjab State Power Corporation Ltd. & Anr.

Judgement Date : november/2024, Citation : 2024 Latest Caselaw 680 SC

Just Rights for Children Alliance & Anr. Vs. S. Harish & Ors.

Judgement Date : september/2024, Citation : 2024 Latest Caselaw 599 SC

Just Rights for Children Alliance & Anr. Vs. S. Harish & Ors.

Judgement Date : september/2024, Citation : 2024 Latest Caselaw 598 SC

Ashok Kumar Sharma & Ors. Vs. Union of India

Judgement Date : september/2024, Citation : 2024 Latest Caselaw 565 SC

Shabna Abdulla Vs. Union of India & Ors.

Judgement Date : august/2024, Citation : 2024 Latest Caselaw 517 SC

State of Gujarat Vs. Ambuja Cement Ltd.

Judgement Date : august/2024, Citation : 2024 Latest Caselaw 483 SC

Navayuga Engineering Company Ltd. Vs. Union of India & Anr.

Judgement Date : july/2024, Citation : 2024 Latest Caselaw 460 SC

BISCO Ltd. Vs. Commissioner of Customs and Central Excise

Judgement Date : march/2024, Citation : 2024 Latest Caselaw 184 SC

Mohd Abaad Ali & Anr. Vs. Directorate of Revenue Prosecution Intelligence

Judgement Date : february/2024, Citation : 2024 Latest Caselaw 99 SC

Pavana Dibbur Vs. The Directorate of Enforcement

Judgement Date : november/2023, Citation : 2023 Latest Caselaw 890 SC

New India Assurance Company Ltd. & Ors. Vs. Mudit Roadways

Judgement Date : november/2023, Citation : 2023 Latest Caselaw 884 SC

Thanesar Singh Sodhi (D) through LRS. Vs. Union of India and Ors.

Judgement Date : november/2023, Citation : 2023 Latest Caselaw 865 SC

Pankaj Bansal Vs. Union of India & Ors.

Judgement Date : october/2023, Citation : 2023 Latest Caselaw 755 SC

Balwinder Singh (Binda) Vs. The Narcotics Control Bureau

Judgement Date : september/2023, Citation : 2023 Latest Caselaw 744 SC

V. Senthil Balaji Vs. The State represented by Deputy Director and Ors.

Judgement Date : august/2023, Citation : 2023 Latest Caselaw 590 SC

Union of India & Ors. Vs. A. B. P. Pvt. Ltd. & Anr.

Judgement Date : may/2023, Citation : 2023 Latest Caselaw 478 SC

Vijay Kumar Ghai & Ors. Vs. State of West Bengal & Ors.

Judgement Date : april/2023, Citation : 2023 Latest Caselaw 383 SC

Saraf Exports Vs. Commissioner of Income Tax, Jaipur-III

Judgement Date : april/2023, Citation : 2023 Latest Caselaw 302 SC

K.T.V. Health Food Pvt. Ltd. Vs. Union of India and Ors.

Judgement Date : february/2023, Citation : 2023 Latest Caselaw 76 SC

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Judgement Date : august/2022, Citation : 2022 Latest Caselaw 615 SC

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Judgement Date : august/2022, Citation : 2022 Latest Caselaw 614 SC

Union of India Vs. M/s. Mohit Minerals Pvt. Ltd. through Director

Judgement Date : may/2022, Citation : 2022 Latest Caselaw 454 SC

The Income Tax Officer, Circle I (2), Kumbakonam Vs. V. Mohan

Judgement Date : december/2021, Citation : 2021 Latest Caselaw 682 SC

Mohd. Zahid Vs. State through NCB

Judgement Date : december/2021, Citation : 2021 Latest Caselaw 645 SC

Brajesh Singh Vs. Sunil Arora

Judgement Date : august/2021, Citation : 2021 Latest Caselaw 323 SC

Union of India Vs. M/s. Raj Grow Impex LLP

Judgement Date : june/2021, Citation : 2021 Latest Caselaw 255 SC

Forum for People's Collective Efforts (FPCE) Vs. State of West Bengal

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 234 SC

Headnote :

The Constitution of India, 1950, Articles 32 and 142, along with the West Bengal Housing Industry Regulation Act, 2017, have been examined for their constitutional validity. The WB-HIRA has repealed the WB 1993 Act, but it is found to be inconsistent with RERA, rendering it unconstitutional. As a re...

Kalpraj Dharamshi Vs. Kotak Investment Advisors Ltd.

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 139 SC

Headnote :

A. Limitation Act, 1963, Sections 14 and 29(2) - Insolvency and Bankruptcy Code, 2016, Sections 61 and 239A - Appeal - Limitation - Exclusion of Time - The NCLAT dismissed the respondent\'s objection regarding the appellant\'s delay in filing an appeal against the NCLT\'s order, allowing the appella...

M/s. Canon India Pvt. Ltd. Vs. Commissioner of Customsa

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 134 SC

Headnote :

Customs Act of 1962, Section 130E, and the Customs Tariff Act of 1975.

M/s. Vellanki frame works Vs. The Commercial Tax Officer, Visakhapatnam

Judgement Date : january/2021, Citation : 2021 Latest Caselaw 21 SC

Headnote :

A. Under Section 147 of the Customs Act, 1962, the appellant argued that he was acting as an agent for the end customer. However, a Customs House Agent\'s role is limited to submitting documents for the clearance of imported goods on behalf of the importer or owner. Such an agent cannot be considere...

TOFAN SINGH vs. STATE OF TAMIL NADU

Judgement Date : october/2020, Citation : 2020 Latest Caselaw 582 SC

Headnote :

CRUCIALStatement to Police Officer - Narcotic Drugs and Psychotropic Substances Act - An officer acting under Section 53 of the NDPS Act is considered a police officer - Any confessional statement made to such officers is not admissible as evidence.A. Constitution of India, 1950, Article 20(3) - Nar...

UNION OF INDIA vs. M/S G.S. CHATHA RICE MILLS

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 523 SC

Headnote :

CRUCIALThe improvement in the process of uploading Custom Duty notifications in the e-Gazette is of great importance.CRUCIALCustom Duty Enhancement - An increase in the duty rate, as authorized by Section 8A of the Customs Tariff Act, can only take effect prospectively.A. Under the Customs Tariff Ac...

M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 489 SC

Headnote :

NOTICECustoms Act - Imposition of customs duty on imported inputs utilized in the production of cut flowers sold in the Domestic Tariff Area.According to Section 28 of the Customs Act, 1962, customs duty is applicable on the sale of cut flowers within the Domestic Tariff Area. A show-cause notice wa...

UNION OF INDIA vs. ASHOK KUMAR SHARMA

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 476 SC

Headnote :

IMPORTANTDrugs and Cosmetics Act - Selling medicine without a license - Cognizance of the offense - Police Officers lack the authority to file FIRs, conduct investigations, or make arrests; such powers are exclusively held by Drug Inspectors.A. Criminal Procedure Code, 1973, Sections 32, 190, and 15...

UNION OF INDIA vs. AGRICAS LLP

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 468 SC

Headnote :

The Foreign Trade (Development and Regulation) Act of 1992, Section 6, pertains to import policy and grants authority to the Central Government. On March 29, 2019, the Union of India amended the import policy conditions for items listed in Chapter 7 of the Indian Trade Classification. Subsequently,...

CHAIRMAN, BOARD OF TRUSTEES, COCHIN PORT TRUST vs. M/S AREBEE STAR MARITIME AGENCIES PVT.LTD

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 438 SC

Headnote :

CRUCIALThe term \"owner\" encompasses both the steamer owner and the steamer agent.A. According to Section 2(o)(i) and (ii) of the Major Port Trust Act, 1963, the definition of \"steamer owner\" distinguishes between the owner of goods and the owner of a vessel. The term \"owner\" in relation to \"g...

COMMISSIONER OF CUSTOMS (PORT) KOLKATA vs. M/S. STEEL AUTHORITY OF INDIA LTD.

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 343 SC

Headnote :

The Customs Act of 1962, Section 14, pertains to Customs Valuation, specifically the Valuation Rules for Imported Goods established in 1988, particularly Rules 4 and 9(1)(e). In this case, Steel Authority of India Ltd imported certain items and asserted that the importation involved turnkey projects...

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 256 SC

Headnote :

IMPORTANTThe terms `sale\' and `purchase\' as defined under the Central Excise Act encompass the transfer of possession of goods in exchange for valuable consideration.Goods produced and manufactured by an Export Oriented Unit (EOU) entirely from raw materials sourced in India do not require permiss...

M/S NOLA RAM DULICHAND DAL MILLS PARTNER vs. UNION OF INDIA

Judgement Date : february/2020, Citation : 2020 Latest Caselaw 170 SC

Headnote :

The Foreign Trade (Development and Regulation) Act of 1992, Section 5, states that the appellant is involved in trading and selling products in both the domestic and export markets, sourcing items from a 100% export-oriented unit. The appellant challenged a circular that stated exports made by Expor...

UNION OF INDIA vs. M/S. ASSOCIATED CONTAINER TERMINAL LTD.

Judgement Date : february/2020, Citation : 2020 Latest Caselaw 168 SC

Headnote :

According to Sections 63 and 150 of the Customs Act, 1962, regarding the sale of goods stored in a warehouse and the payment of customs duty, the Circular issued by the Central Board of Excise & Customs on November 28, 2001, states that customs duty should be calculated based on the sale price rathe...

M/S. GRANULES INDIA LTD vs. UNION OF INDIA

Judgement Date : january/2020, Citation : 2020 Latest Caselaw 72 SC

Headnote :

A. Under Section 28(1) of the Customs Act, 1962, regarding the import of consignments, the denial of exemption and the obligation to pay customs duty applies to consignments imported after 25.11.1993 under an advance license obtained before 19.05.1992. This is despite a clarifying notification issue...

NIRMAL KUMAR PARSAN vs. COMMISSIONER OF COMMERCIAL TAXES

Judgement Date : january/2020, Citation : 2020 Latest Caselaw 55 SC

Headnote :

IMPORTANTSales Tax - The sale of goods imported from a foreign country, which are unloaded on the land of the State of West Bengal and stored in a bonded warehouse without the payment of customs duty, to foreign-bound ships as \"ship stores\" can be considered a sale within the territory of the Stat...

UNION OF INDIA vs. ANKIT ASHOK JALAN

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1140 SC

Headnote :

IMPORTANTCOFEPOSA Act - A detention order can be issued even if an individual is in judicial custody.A. Under Article 22(5) of the Constitution of India, 1950, and Sections 3(3) and 13 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, as well as Section 108 of...

ROJER MATHEW vs. SOUTH INDIAN BANK LTD.

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1093 SC

Headnote :

CRUCIALThe Ministry of Law and Justice has been instructed to conduct a \'Judicial Impact Assessment\' for all tribunals established by Parliament and to present the findings to the appropriate legislative authority.Rajan Gogoi, CJI. N.V.Ramana and Sanjiv Khanna, JJ.A. Constitution of India, 1950 Ar...

DUNCANS INDUSTRIES LTD vs. A.J. AGROCHEM

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 951 SC

Headnote :

IMPORTANT\"The \"Corporate Insolvency Resolution Process\" should not be confused with \"Winding Up Proceedings\".A. According to Section 9 of the Insolvency and Bankruptcy Code, 2016 and Section 16G(1)(c) of the Tea Act, 1953 - Regarding the initiation of the corporate insolvency resolution process...

INDUSIND MEDIA AND COMMUNICATIONS LTD vs. COMMISSIONER OF CUSTOMS NEW DELHI

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 881 SC

Headnote :

Section 130E of the Customs Act, 1962.[Paragraph]

UNION OF INDIA vs. M/S UNICORN INDUSTRIES

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 855 SC

Headnote :

A. Under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and Sub-section (1) of Section 5A of the Central Excise Act, 1944, the question arises whether the Union of India can be prevented from revoking the exemption from Excise Duty on tobacco products, which wa...

ITC LTD vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 844 SC

Headnote :

IMPORTANTA refund claim cannot be processed unless the assessment order or self-assessment is legally modified through the appropriate procedures.According to the Customs Act, 1962 Section 27, Central Excise Act, 1944 Section 11(b), and Customs Tariff Act, 1975, Section 3(1) - If there is no challen...

MAHESHWARY HANDLING AGENCY PVT. LTD vs. BOARD OF TRUSTEES OF KANDLA PORT TRUST AND ORS.

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 840 SC

Headnote :

Major Port Trust Act, 1963, Sections 47A, 48, and 49 - Circular establishing a time limit for storage - Authority of the Traffic Manager - The appellant contested the circular stating that any individual utilizing the storage facility for over sixty days would be considered as occupying it without a...

COMMISSIONER OF CUSTOMS, BANGALORE I vs. M/S MOTOROLA INDIA LTD.

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 809 SC

Headnote :

A. Under Sections 130 and 130E of the Customs Act, 1962, the jurisdiction to hear appeals states that an appeal can be made to the High Court against any order issued by the Appellate Tribunal, provided the High Court is convinced that the case presents a substantial question of law. However, appeal...

Century Metal Recycling Pvt. Ltd. Vs. Union of India

Judgement Date : may/2019, Citation : 2019 Latest Caselaw 502 SC

Anil Kumar Anand Vs. Commissioner of Customs (Preventive)

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 409 SC

Narender Kumar Vs. Union of India

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 351 SC

Department of Customs Vs. Sharad Gandhi

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 193 SC

Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 170 SC

TAMIL NADU POLLUTION CONTROL BOARD Vs STERLITE INDUSTRIES (I) LTD. & ORS

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 144 SC

Headnote :

The Air (Prevention and Control of Pollution) Act, 1981, the Water (Prevention and Control of Pollution) Act, 1974, and the National Green Tribunal Act, 2010 are referenced. The Supreme Court has determined that an order issued by the State Government under Section 18 of the Water Act, which is not...

Commissioner of Customs Vs. M/s. Atul Automations Pvt. Ltd.

Judgement Date : january/2019, Citation : 2019 Latest Caselaw 55 SC

Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 712 SC

Public Interest Foundation & Ors. Vs. Union of India & ANR. [September 25, 2018]

Judgement Date : september/2018, Citation : 2018 Latest Caselaw 706 SC

M/S. Innoventive Industries Ltd. Vs. ICICI Bank & ANR. [August 31, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 624 SC

Jindal Stainless Ltd.& ANR. Vs. State of Haryana & Ors. [11th NOVEMBER, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 801 SC

R. R. Parekh Vs. High Court of Gujarat & ANR. [JULY 12, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 483 SC

Punjab State Warehousing Corp. Vs. Bhushan Chander & ANR. [June 29, 2016]

Judgement Date : june/2016, Citation : 2016 Latest Caselaw 426 SC

Jatin C. Jhaveri Vs. Union of India [May 13, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 393 SC

Commissioner of Income Tax Vs. M/S. Meghalaya Steels Ltd. [March 09, 2016]

Judgement Date : march/2016, Citation : 2016 Latest Caselaw 224 SC

Air Customs Officer IGI New Delhi Vs. Pramod Kumar Dhamija [February 15, 2016]

Judgement Date : february/2016, Citation : 2016 Latest Caselaw 145 SC

Commissioner of Central Excise Vs. M/S Nestle India Limited [November 24, 2015]

Judgement Date : november/2015, Citation : 2015 Latest Caselaw 760 SC

M/S GMR Energy Ltd. Vs. Commissioner of Customs, Bangalore [October 27, 2015]

Judgement Date : october/2015, Citation : 2015 Latest Caselaw 725 SC

Parisons Agrotech (P) Ltd. & ANR. Vs. Union of India & Ors. [AUGUST 21, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 550 SC

Wipro Ltd. Vs. Assistant Collector of Customs & Ors. [April 16, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 309 SC

Regional Deputy Director Vs. Zavaray S. Poonawala & Ors. [March 26, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 249 SC

Fortis Hospital Ltd. Vs. Commissioner of Customs, Import [March 24, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 238 SC

State of Karnataka Etc. Vs. M/S Pro Lab & Ors. Etc. [JANUARY 30, 2015]

Judgement Date : january/2015, Citation : 2015 Latest Caselaw 70 SC

State Tr. Insp. of Police Vs. A. Arun Kumar & ANR. [December 17, 2014]

Judgement Date : december/2014, Citation : 2014 Latest Caselaw 793 SC

Madras Bar Association Vs. Union of India and another [September 25, 2014]

Judgement Date : september/2014, Citation : 2014 Latest Caselaw 621 SC

Satvir Singh Vs. State of Delhi Through CBI. [August 20, 2014]

Judgement Date : august/2014, Citation : 2014 Latest Caselaw 507 SC

Biswanath Bhattacharya Vs. Union of India & Others [January 21, 2014]

Judgement Date : january/2014, Citation : 2014 Latest Caselaw 40 SC

Econ Antri Ltd. Vs. Rom Industries Ltd. & ANR. [AUGUST 26, 2013]

Judgement Date : august/2013, Citation : 2013 Latest Caselaw 581 SC

Lily Thomas Vs. Union of India & Ors. [JULY 9, 2013]

Judgement Date : july/2013, Citation : 2013 Latest Caselaw 506 SC

Thana Singh Vs. Central Bureau of Narcotics [January 23, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 75 SC

Tara Chand & Ors. Vs. Gram Panchayat Jhupa Khurd & Ors. [November 6, 2012]

Judgement Date : november/2012, Citation : 2012 Latest Caselaw 635 SC

Ramachandran Vs. State of Kerala [October 30, 2012]

Judgement Date : october/2012, Citation : 2012 Latest Caselaw 624 SC

Baby Devassy Chully @ Bobby Vs. Union of India & Ors. [October 12, 2012]

Judgement Date : october/2012, Citation : 2012 Latest Caselaw 590 SC

Saeed Zakir Hussain Malik . Vs. State of Maharashtra & Ors. [August 09, 2012]

Judgement Date : august/2012, Citation : 2012 Latest Caselaw 419 SC

Research Foundation for Science, Vs. Union of India [July 06, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 342 SC

Dropti Devi & ANR. Vs. Union of India & Ors [July 02, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 321 SC

Sangeetaben Mahendrabhai Patel Vs State of Gujarat & ANR. [April 23, 2012]

Judgement Date : april/2012, Citation : 2012 Latest Caselaw 240 SC

Promode Dey Vs. State of West Bengal [March 22, 2012}

Judgement Date : march/2012, Citation : 2012 Latest Caselaw 190 SC

Jai Prakash Singh Vs. The State of Bihar & ANR. Etc. [March 14, 2012]

Judgement Date : march/2012, Citation : 2012 Latest Caselaw 176 SC

Rajvir Singh Vs. Secretary, Ministry of Defence & Others [February 15, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 117 SC

M/S. Keihin Penalfa Ltd. Vs. Commissioner of Customs & ANR. [February 14, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 115 SC

Markio Tado Vs. Takam Sorang & Ors. [February 2, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 87 SC

Imtiyaz Ahmad Vs. State of Uttar Pradesh & Ors. [February 1, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 82 SC

Union of India and Ors. Vs. M/s Nitdip Textile Processors Pvt. Ltd. and Another

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 815 SC

Commissioner of Customs, Vishakhapatnam Vs. M/S Aggarwal Industries Ltd

Judgement Date : october/2011, Citation : 2011 Latest Caselaw 781 SC

Commnr. of Customs Excise, New Delhi Vs. M/S. Living Media (India) Ltd.

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 594 SC

Chandna Impex Pvt. Limited Vs. Commissioner of Customs, New Delhi

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 485 SC

M/S Gammon India Ltd. Vs. Commissioner of Customs, Mumbai

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 484 SC

Senior Intelligence Officer Vs. Jugal Kishore Samra

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 464 SC

State Of Tamil Nadu & ANR. Vs. India Cements Ltd. & ANR.

Judgement Date : april/2011, Citation : 2011 Latest Caselaw 334 SC

M/S. Mustan Taherbhai Vs Commnr. of Central Excise & Customs

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 163 SC

Commissioner of Customs Vs Sayed Ali & ANR.

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 127 SC

RBF Rig Corporation, Mumbai Vs The Commissioner of Customs (Imports), Mumbai

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 102 SC

M/S Sbec Sugar Limited & ANR. Vs Union of India & Ors.

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 97 SC

Commissioner of Customs (Import) Vs Stone man Marble Industries & Ors.

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 64 SC

State of Himachal Pradesh Vs Nishant Sareen (December 09, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 932 SC

Commissioner of Customs (Gen), Mumbai Vs Abdulla Koyloth (29 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 822 SC

Gimik Piotr Vs. State of Tamil Nadu & Ors. [2009] INSC 1730 (13 November 2009)

Judgement Date : november/2009, Citation : 2009 Latest Caselaw 919 SC

Raju Premji Vs. Customs Ner Shillong Unit [2009] INSC 971 (6 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 493 SC

Union of India Vs. Padam Narain Aggarwal Etc. [2008] INSC 1704 (3 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 863 SC

Noor Aga Vs. State of Punjab & ANR. [2008] INSC 1067 (9 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 570 SC

Hari Prasad Chhapolia Vs Union of India

Judgement Date : june/2008, Citation : 2008 Latest Caselaw 520 SC

Union of India Vs. Anil Chanana & Another [2008] INSC 99 (25 January 2008)

Judgement Date : january/2008, Citation : 2008 Latest Caselaw 99 SC

State of Haryana & Ors. Vs. Dinesh Kumar [2008] INSC 23 (8 January 2008)

Judgement Date : january/2008, Citation : 2008 Latest Caselaw 23 SC

Rajesh Kumar Sharma Vs. Union of India & Ors. [2007] Insc 97 (2 February 2007)

Judgement Date : february/2007, Citation : 2007 Latest Caselaw 97 SC

Vasu Dev Singh & Ors Vs. Union of India & Ors [2006] Insc 748 (7 November 2006)

Judgement Date : november/2006, Citation : 2006 Latest Caselaw 748 SC

Usha Agarwal Vs. Union of India & Ors [2006] Insc 739 (2 November 2006)

Judgement Date : november/2006, Citation : 2006 Latest Caselaw 739 SC

State, Cbi Vs. Sashi Balasubramanian & Anr [2006] Insc 721 (31 October 2006)

Judgement Date : october/2006, Citation : 2006 Latest Caselaw 721 SC

The State Vs. A. Parthiban [2006] Insc 634 (9 October 2006)

Judgement Date : october/2006, Citation : 2006 Latest Caselaw 634 SC

Vinod K. Chawla VS. Union of India & Ors [2006] Insc 505 (18 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 505 SC

Bolin Chetia Vs. Jogadish Bhuyan & Ors [2005] INSC 165 (11 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 165 SC

Madhu Garg Vs. Union of India & Anr [2004] Insc 563 (21 September 2004)

Judgement Date : september/2004, Citation : 2004 Latest Caselaw 523 SC

Saikou Jabbi Vs. State of Maharashtra [2003] INSC 608 (3 December 2003)

Judgement Date : december/2003, Citation : 2003 Latest Caselaw 600 SC

Union of India Vs. Tarit Ranjan Das [2003] INSC 517 (13 October 2003)

Judgement Date : october/2003, Citation : 2003 Latest Caselaw 511 SC

Union of India Vs. Paul Nanickan And ANR [2003] INSC 516 (13 October 2003)

Judgement Date : october/2003, Citation : 2003 Latest Caselaw 510 SC

Balram Kumawat Vs. Union of India & Ors [2003] INSC 418 (27 August 2003)

Judgement Date : august/2003, Citation : 2003 Latest Caselaw 413 SC

Union of India Vs. R. Padmanabhan [2003] INSC 372 (13 August 2003)

Judgement Date : august/2003, Citation : 2003 Latest Caselaw 368 SC

Smt. Kesar Devi Vs. Union of India & Ors [2003] INSC 334 (31 July 2003)

Judgement Date : july/2003, Citation : 2003 Latest Caselaw 330 SC

Shaligram Shrivastava Vs. Naresh Singh Patel [2002] INSC 571 (19 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 571 SC

Union of India & Ors Vs. Onkar S. Kanwar & Ors [2002] INSC 413 (27 September 2002)

Judgement Date : september/2002, Citation : 2002 Latest Caselaw 414 SC

V.C. Mohan Vs. Union of India & Ors [2002] INSC 105 (1 March 2002)

Judgement Date : march/2002, Citation : 2002 Latest Caselaw 105 SC

Union of India & Ors Vs. V [2001] INSC 600 (6 November 2001)

Judgement Date : november/2001, Citation : 2001 Latest Caselaw 600 SC

Gurdev Singh Vs. Union of India & Ors [2001] INSC 593 (5 November 2001)

Judgement Date : november/2001, Citation : 2001 Latest Caselaw 593 SC

Linder Frank Wolfgang Vs. Yogesh D.Shah & ANR [2001] Insc 472 (11 September 2001)

Judgement Date : september/2001, Citation : 2001 Latest Caselaw 472 SC

Union of India Vs. Rajendra Prabhu & ANR [2001] INSC 154 (21 March 2001)

Judgement Date : march/2001, Citation : 2001 Latest Caselaw 154 SC

R. Keshava Vs. M.B. Prakash & Ors [2000] INSC 645 (12 December 2000)

Judgement Date : december/2000, Citation : 2000 Latest Caselaw 640 SC

Collector of Customs Vs. M/S. Modi Rubber Ltd. [1999] INSC 407 (1 December 1999)

Judgement Date : december/1999, Citation : 1999 Latest Caselaw 407 SC

A.Kumar Vs. Union of India & Ors [1996] INSC 1292 (11 October 1996)

Judgement Date : october/1996, Citation : 1996 Latest Caselaw 846 SC

Darshan Oils Pvt. Ltd. Vs. Union of India [1994] INSC 563 (8 November 1994)

Judgement Date : november/1994, Citation : 1994 Latest Caselaw 557 SC

Kaniska Trading Vs. Union of India [1994] INSC 525 (18 October 1994)

Judgement Date : october/1994, Citation : 1994 Latest Caselaw 519 SC

Gajanan Visheshwanr Vs. Union of India [1994] INSC 361 (12 July 1994)

Judgement Date : july/1994, Citation : 1994 Latest Caselaw 356 SC

Hind Plastics Vs. Collector of Customs [1994] INSC 237 (13 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 234 SC

Kartar Singh Vs. State of Punjab [1994] INSC 172 (11 March 1994)

Judgement Date : march/1994, Citation : 1994 Latest Caselaw 170 SC

Bhanabhai Khalpabhai Vs. Collector of Customs [1994] INSC 164 (8 March 1994)

Judgement Date : march/1994, Citation : 1994 Latest Caselaw 162 SC

Balbir Singh Vs. State of Punjab [1994] INSC 95 (8 February 1994)

Judgement Date : february/1994, Citation : 1994 Latest Caselaw 94 SC

Premium Granites Vs. State of T.N [1994] INSC 85 (4 February 1994)

Judgement Date : february/1994, Citation : 1994 Latest Caselaw 84 SC

Union of India Vs. Jalyan Udyog [1993] INSC 353 (14 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 348 SC

Headnote :

The Court\'s ruling was presented by Justice B.P. Jeevan Reddy. - Permission was granted in Special Leave Petition (Civil) No. 2074 of 1993.

Subhash Photographics Vs. Union of India & Ors [1993] INSC 276 (11 May 1993)

Judgement Date : may/1993, Citation : 1993 Latest Caselaw 272 SC

Headnote :

The Customs Tariff Act of 1975, through its First and Second Schedules, established the rates of customs duties applicable under the Customs Act, 1962. Chapter 98, introduced in the Second Schedule, set forth a reduced duty rate for specific articles and items listed therein. According to Chapter 65...

Tekchand Vs. Competent Authority [1993] INSC 177 (31 March 1993)

Judgement Date : march/1993, Citation : 1993 Latest Caselaw 174 SC

Headnote :

In 1975, the appellant, a watch dealer, along with his sons, who are also appellants, voluntarily disclosed certain income in accordance with the Voluntary Disclosure of Income and Wealth Act. Following this disclosure, proceedings were initiated under the Act and were concluded by the Department.In...

P.V. Mohammad Barmay Sons Vs. Director of Enforcement [1992] INSC 201 (20 August 1992)

Judgement Date : august/1992, Citation : 1992 Latest Caselaw 201 SC

Headnote :

The appellant firm owned three vessels and engaged in the export of timber, coir, and other goods to Gulf countries, while importing Emuphraez Zabdi Dates on their return trips.From the amounts owed in Pounds, after deducting the cost of the dates, the appellant installed a second-hand 230 H.P. Gard...

Poolpandi Vs. Superintendent, Central Excise & Ors [1992] INSC 158 (14 May 1992)

Judgement Date : may/1992, Citation : 1992 Latest Caselaw 158 SC

Headnote :

The issue of whether an individual has the right to legal counsel during questioning in investigations conducted under the Customs Act, 1962 or the Foreign Exchange Regulation Act, 1973, was addressed by the Delhi High Court*, which ruled in favor of the individual, while the Madras High Court* held...

M.J. Exports Ltd. & ANR Vs. Customs, Excise and Gold (Control) , Bombay [1992] INSC 154 (14 May 1992)

Judgement Date : may/1992, Citation : 1992 Latest Caselaw 154 SC

Headnote :

The Imports (Control) Order of 1955 stipulates that the 301 items listed in Schedule 1 of the order can only be imported with a Licence or Customs clearance permit. However, Clause 11(4) of the Order allows the Central Government to issue an Open General Licence (OGL) for the import of these goods,...

Union of India Vs. Sampat Raj Dugar & ANR [1992] INSC 16 (21 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 16 SC

Headnote :

The second respondent, engaged in business in India, secured an advance import license to import raw silk, with the stipulation that the imported raw silk would be used for manufacturing and exporting garments. Later, the second respondent received three shipments but failed to comply with the condi...

Abdul Sathar Ibrahim Manik Vs. Union of India & Ors [1991] INSC 257 (8 October 1991)

Judgement Date : october/1991, Citation : 1991 Latest Caselaw 257 SC

Headnote :

The petitioners, who are foreign nationals, were arrested by Customs authorities for carrying gold biscuits of foreign origin. Their requests for bail under Section 437 of the Criminal Procedure Code were denied. Subsequently, detention orders were issued under Section 3(1) of the Conservation of Fo...

All India Glass Manufacturers' Federation, New Delhi Vs. Collector of Customs, Bombay [1991] INSC 191 (13 August 1991)

Judgement Date : august/1991, Citation : 1991 Latest Caselaw 191 SC

Headnote :

The appellant-Federation entered into a contract with a Soda Company of Kenya for the supply of 5,000 metric tonnes of dense soda ash, which arrived in Bombay on December 23, 1981. The goods were cleared after paying a customs duty of Rs. 32,15,904.21.Upon distributing the goods to various members o...

Mohan Lal Shamlal Soni Vs. Union of India & ANR [1991] INSC 63 (22 February 1991)

Judgement Date : february/1991, Citation : 1991 Latest Caselaw 63 SC

Headnote :

The appellant\'s business and residential premises were searched by the Customs Department, resulting in the seizure of gold ingots with foreign markings, gold jewelry, silver bricks, coins, and cash amounting to Rs. 79,000. The Assistant Collector of Customs subsequently filed two separate complain...

Chemicals And Fibres of India Ltd. Vs. Union of India [1991] INSC 31 (11 February 1991)

Judgement Date : february/1991, Citation : 1991 Latest Caselaw 31 SC

Headnote :

The appellants are producers of polyester fiber yarn who secured a contract with Imperial Chemical Industries in Singapore to supply the yarn. As part of this agreement, ICI committed to provide the necessary di-methyl-terephthalate (DMT) for free, which was essential for manufacturing polyester sta...

Priyanka Overseas Pvt. Ltd. & ANR Vs. Union of India & Ors [1990] INSC 354 (15 November 1990)

Judgement Date : november/1990, Citation : 1990 Latest Caselaw 354 SC

Headnote :

The appellant company entered into a contract on June 10, 1987, with foreign suppliers to import 35,000 MT of \"Palm Kernel\" under an Open General Licence. Under this contract, 10,681.832 MT of palm kernel was shipped from Nigeria on June 26 and July 25, 1987, under different bills of lading. The g...

Milak Brothers Vs. Union of India & Ors [1990] INSC 313 (9 October 1990)

Judgement Date : october/1990, Citation : 1990 Latest Caselaw 313 SC

Headnote :

The appellants acquired raw, shelled groundnuts and, after undergoing various processing and treatment, packaged them into packets and tins for export.These goods were initially classified under item 13 of the Second Schedule of the Indian Tariff Act of 1934 and later under item 20 of the Second Sch...

Kamarunnissa Vs. Union of India & Ors [1990] INSC 284 (14 September 1990)

Judgement Date : september/1990, Citation : 1990 Latest Caselaw 284 SC

Headnote :

The petitioners are the spouses of three individuals who were detained under an order issued on November 10, 1989, in accordance with subsection (1) of section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, aimed at preventing them from smuggling goods. T...

Sharp Business Machines Pvt. Ltd Bangalore Vs. Collector of Customs, Bangalore [1990] INSC 254 (24 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 254 SC

Headnote :

Section 14(1) of the Customs Act, 1962 states that when customs duty is applicable to goods based on their value, the value is considered to be the price at which such or similar goods are typically sold or offered for sale for delivery at the time and place of importation in international trade.The...

Union of India & ANR Vs. Paras Laminates (P) Ltd. [1990] INSC 234 (17 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 234 SC

Headnote :

The respondent imported specific goods and declared in its Bills of Entry that these goods were classified under Tariff Item No. 84.60. However, the Customs Authorities denied this classification, asserting that the goods should be classified under Tariff Item No. 73.15(2). The respondent then appea...

Collector of Customs And Central Excise, Bhubneshwar, Distri Vs. Paradip Port Trust & ANR [1990] INSC 227 (8 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 227 SC

Headnote :

A commercial ship that docked at Paradip Port was searched by Customs Officers, leading to the seizure of contraband goods valued at over Rs. 1,40,000. The officers subsequently detained the vessel by issuing a notice to the ship\'s Master, with a copy sent to the Deputy Conservator of Paradip Port...

Northern Corporation Vs. Union of India & Ors [1990] INSC 222 (6 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 222 SC

Headnote :

The petitioner-Corporation imported certain goods that were under bond and could not be released due to a ban imposed by the Income Tax authorities under Section 132(1) of the Income Tax Act, 1961. After the ban was lifted, the petitioner sought clearance for the goods, but the customs authorities i...

Syed Farooq Mohammad Vs. Union of India & ANR [1990] INSC 195 (14 May 1990)

Judgement Date : may/1990, Citation : 1990 Latest Caselaw 195 SC

Headnote :

On July 19, 1989, the Customs Department confiscated narcotic drugs from two vehicles—one owned by the petitioner-detenu and the other by his associate. The drivers\' statements were recorded the following day under Section 108 of the Customs Act, 1962. Chemical analysis of the seized substances c...

Indian Textile Paper Tube Co. Ltd. Vs. Collector of Customs, Madras [1990] INSC 191 (4 May 1990)

Judgement Date : may/1990, Citation : 1990 Latest Caselaw 191 SC

Headnote :

The appellant imported Top Line Tube Winder Endless Belts, which were assessed for duty under heading 40.05/16(3) at a rate of 40%, in addition to a countervailing duty of 25% as per Item 16-A(4) of the Customs Tariff Act, 1975.Subsequently, the appellant filed a refund application for the excess du...

Raj Kumar Karwal Vs. Union of India & Ors [1990] INSC 99 (21 March 1990)

Judgement Date : march/1990, Citation : 1990 Latest Caselaw 99 SC

Headnote :

The officers from the Department of Revenue Intelligence (DRI) intercepted a truck and discovered a significant amount of hashish during their search. As the investigation progressed, the names of the appellant and the petitioner emerged, and both individuals provided confessional statements to the...

Akbar Badrudin Jiwani Vs. Collector of Customs, Bombay [1990] INSC 37 (14 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 37 SC

Headnote :

The appellant, representing his stone slab processing firm, placed an order for calcareous stone (excluding marble) with an Italian exporter and requested certification that the goods were not marble. Additionally, the appellant obtained a sample tile from the exporter, which was tested by a reputab...

M. Ahamedkutty. Vs. Union of India & ANR [1990] INSC 22 (31 January 1990)

Judgement Date : january/1990, Citation : 1990 Latest Caselaw 22 SC

Headnote :

Upon arriving at Trivandrum Airport from Abu Dhabi, the appellant was stopped by Customs officials who discovered he was smuggling 1280 grams of gold. He was arrested on January 31, 1988, and granted bail under certain conditions on February 12, 1988.To prevent the appellant from continuing to smugg...

Madan Lal Anand Vs. Union of India & Ors [1989] INSC 329 (26 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 329 SC

Headnote :

The petitioner, Madan Lal Anand, was detained along with two other individuals under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, known as the COFEPOSA ACT. The grounds for detention included allegations that the detainee had imported polyest...

Collector of Customs, Bangalore & ANR Vs. Hansur Plywood Works & ANR [1989] INSC 324 (26 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 324 SC

Headnote :

The importation of timber is subject to a basic customs duty of 60 percent as stipulated by the Customs Tariff Act, 1975. However, the Government of India has issued a notification under section 25 of the Customs Act, 1962 that completely exempts timber imported from Burma. Importers are still requi...

Collector of Customs, Bangalore Vs. Western India Plywood Mfg. Co. Ltd. & ANR [1989] INSC 323 (26 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 323 SC

Headnote :

According to Heading No. 44.01 of the Schedule to the Customs Tariff Act, 1975, timber was subject to a customs duty (basic effective duty) of 60%. However, a Notification issued by the Government under Section 25(1) of the Customs Act, 1962, exempted timber imported from certain countries, although...

Roche Products Limited Vs. Collector of Customs & ANR [1989] INSC 312 (19 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 312 SC

Headnote :

The appellant operates in the pharmaceutical manufacturing sector, producing various products including sulphamethoxazole, commonly referred to as \'SMX\'. A key raw material required for the production of SMX is a chemical called \'isoxamine\'.On April 23, 1974, the Ministry of Industrial Developme...

Collector of Customs, Bombay Vs. K. Mohan & Co. Exports [1989] INSC 288 (25 September 1989)

Judgement Date : september/1989, Citation : 1989 Latest Caselaw 288 SC

Headnote :

The Respondent firm imported \"metallised polyester films\" from Japan, which were in the form of film rolls several meters long. The goods were cleared after paying customs duty along with additional duty/countervailing duty as required under section 3 of the Customs Tariff Act. Subsequently, the R...

M. Jhangir Bhatusha Vs. Union of India & Ors [1989] INSC 195 (17 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 195 SC

Headnote :

The appellants, who are private importers of edible oils, faced restrictions under the Import Policy of 1978-79, which mandated that the import of edible oils be managed by the State Trading Corporation. Some private importers, who had made firm commitments with foreign suppliers, were denied permis...

I.J. Rao, Assistant Collector of Customs & Ors Vs. Bibhuti Bhushan Bagh & ANR [1989] INSC 186 (12 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 186 SC

Headnote :

Based on information from a newspaper advertisement regarding the sale of imported manual and electric typewriters, as well as adding and calculating machines, customs authorities conducted a raid on the premises of M/s Typewriters and Stationary Operation Private Ltd. in Calcutta on May 5, 1966. Du...

Collector of Central Excise, Madras Vs. Standard Motor Products, [1989] INSC 70 (24 February 1989)

Judgement Date : february/1989, Citation : 1989 Latest Caselaw 70 SC

Headnote :

The petitioner-Revenue submitted an application for condonation of delay along with statutory appeals against the judgment/order of the Customs, Excise and Gold Control Appellate Tribunal. This application was denied by a Single Judge of this Court in accordance with Order VI, Rule 2(14) of the Supr...

Collector of Central Excise. Coimbatore Vs. Protein Products of India Ltd. [1988] INSC 359 (28 November 1988)

Judgement Date : november/1988, Citation : 1988 Latest Caselaw 355 SC

Headnote :

The company in question produces ossein and gelatine from bones. Ossein is created by dissolving the mineral content of bones using phosphoric acid. The gelatine is then derived from the ossein through further treatment with an alkali. The company sought exemption from excise duty based on a Governm...

United Offset Process Pvt. Ltd. Vs. Asstt. Collector of Customs, Bombay & Ors [1988] INSC 321 (14 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 317 SC

Headnote :

The appellant imported a Colour Scanner Chromagraph C-299 under the Import Trade Control Policy for the year 1981-82, categorizing it as \"printing machinery\" and submitted the necessary documents for clearance under Tariff Item No. 84.35. The Assistant Collector, however, assessed the goods under...

Mohd. Akhtar Hussain Alias Ibrahim Ahmed Bhatti Vs. Assistant Collector of Customs (Prevention) Ahmadabad & Ors [1988] INSC259 (31 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 256 SC

Headnote :

The appellant faced charges under section 95(l)(ii) of the Gold (Control) Act, 1968 following the seizure of 7,000 tolas of foreign-mark gold from his possession. He admitted guilt and was convicted, receiving the maximum sentence of 7 years in prison and a fine of Rs.10 lakhs as stipulated by the A...

Vijay Prakash D. Mehta & ANR Vs. Collector of Customs (Preventive), Bombay [1988] INSC228 (16 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 227 SC

Headnote :

Section 129A of the Customs Act, 1962 grants the right to appeal to the Appellate Tribunal. However, if the order being appealed pertains to duties assessed on goods not under the control of customs authorities or any penalties imposed under the Act, Section 129E mandates that the affected individua...

Shroff & Co. Vs. Municipal Corporation of Greater Bombay & ANR [1988] INSC221 (12 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 220 SC

Headnote :

The appellants were registered partnership firms engaged in the business of trading wines and spirits, and they held licenses to import and store liquors in their bonded warehouse located in Bombay. They also possessed a license issued under the Maharashtra Foreign Liquor (Import and Export) Rules,...

Collector of Customs, Bombay Vs. Swastic Woollen (P) Ltd. & Ors [1988] INSC216 (10 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 215 SC

Headnote :

Respondent No. 1 imported consignments of wool material, asserting that the imported items were wool waste and therefore exempt from customs duty. An Expert Committee examined the goods and concluded that they were not wool waste. Following the Committee\'s findings, the Additional Collector of Cust...

Indru Ramchand Bharvani & Ors Vs. Union of India & Ors [1988] INSC 184 (22 July 1988)

Judgement Date : july/1988, Citation : 1988 Latest Caselaw 183 SC

Headnote :

Upon receiving confidential information that petitioners Nos. 1 and 2 had stored smuggled diamonds at the premises of M/s Gems Impex Corporation in Bombay, petitioner No. 3, which was managed by petitioners Nos. 1 and 2, was searched by Customs officers. They discovered significant amounts of unacco...

Federation of All India Customs & Centralexcisestenographer Vs. Union of India & Ors [1988] INSC 142 (5 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 142 SC

Headnote :

Through this writ petition, Personal Assistants and Stenographers (Grade I) earning a pay scale of Rs. 550-900, who are assigned to officers with a pay scale of Rs. 2500-2750 (Level I), specifically the heads of departments within the Customs and Central Excise Departments of the Finance Ministry, h...

Chuharmal S/O Takarmal Mohnani Vs. Commissioner of Income-Tax, M.P., Bhopal [1988] INSC 126 (2 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 126 SC

Headnote :

The petitioner is the taxpayer. For the assessment year 1974-75, he filed his income tax return declaring a total income of Rs.3,113, which he claimed was earned from two stores he operated.On May 12, 1973, during a search conducted by Customs authorities, 565 foreign-made watches valued at Rs.87,45...

Chuharmal Vs. Union of India & Ors [1988] INSC 125 (2 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 125 SC

Headnote :

On or around May 12, 1973, the Superintendent of Central Excise issued a search warrant under Section 105 of the Customs Act, 1962, authorizing an Inspector of Central Excise to search the petitioner\'s residential premises. During the search, 565 foreign wristwatches were seized. The petitioner rec...

Oswal Spinning & Weaving Mills Ltd. Vs. Collector of Customs & ANR [1988] INSC 109 (19 April 1988)

Judgement Date : april/1988, Citation : 1988 Latest Caselaw 109 SC

Headnote :

This appeal was filed under Section 130-E of the Customs Act, 1962 challenging the judgment and order of the Customs Excise and Gold (Control) Appellate Tribunal in New Delhi. The appellant imported 58 bales of woollen rags from Canada and submitted a bill of entry for the release of these goods, wh...

Collector of Customs. Calcutta Vs. Sun Industries [1988] INSC 100 (11 April 1988)

Judgement Date : april/1988, Citation : 1988 Latest Caselaw 100 SC

Headnote :

The Respondent had sent plywood panels intended for tea chests to be delivered in Colombo, claiming a drawback under Section 75 of the Customs Act, 1962, based on the shipping bill. However, the ship encountered engine issues en route, returned, and ran aground in Indian territorial waters at Parade...

Spaco Carburettors (India) Ltd. Vs. Collector of Customs, Bombay [1988] INSC 53 (24 February 1988)

Judgement Date : february/1988, Citation : 1988 Latest Caselaw 53 SC

Headnote :

The appellant firm imported a \"special purpose complex machine\" and asserted that it should be classified under item 84.45/48 of the tariff schedule, with a duty rate of 40 percent applicable.The Assistant Collector determined that the imported machine was not used for manufacturing carburettors b...

Vijay Kumar Vs. Union of India & Ors [1988] INSC 52 (24 February 1988)

Judgement Date : february/1988, Citation : 1988 Latest Caselaw 52 SC

Headnote :

This appeal was filed against the High Court\'s judgment, which had dismissed the appellant\'s writ petition that contested the legality of his detention under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974 (referred to as \'The Act\').The Directorate of Reve...

Jain Engineering Co. Vs. Collector of Customs, Bombay [1987] INSC 257 (18 September 1987)

Judgement Date : september/1987, Citation : 1987 Latest Caselaw 256 SC

Headnote :

Heading No. 84.06 of the Customs Tariff Act, 1975 imposes a 100% duty on internal combustion piston engines, while Heading No. 84.63 specifies a 60% duty on transmission shafts, cranks, bearing housings, and plain shaft bearings, among others.Notification No. 281-Cus/76, dated August 2, 1976, as ame...

Smt. Poonam Lata Vs. M.L. Wadhawan & ANR [1987] INSC 202 (7 August 1987)

Judgement Date : august/1987, Citation : 1987 Latest Caselaw 201 SC

Headnote :

In criminal writ petition No. 292 of 1986, filed by the wife of the detainee on various grounds, the Vacation Judge ordered his release on parole until further notice. However, when the petition was heard by the Division Bench on March 3, 1987, the counsel limited his arguments to a single issue tha...

Pushpadevi M. Jatia Vs. M.L. Wadhavan, Addl. Secretary Government of India & Ors [1987] INSC 144 (29 April 1987)

Judgement Date : april/1987, Citation : 1987 Latest Caselaw 143 SC

Headnote :

The husband of the Petitioner, Mohan Lal Jatia, was detained under an order issued by the Additional Secretary to the Government of India, Ministry of Finance, in accordance with sub-section (1) of section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (CO...

Smt. Poonam Lata Vs. M.L. Wadhawan & Ors [1987] INSC 128 (22 April 1987)

Judgement Date : april/1987, Citation : 1987 Latest Caselaw 128 SC

Headnote :

Sub-section (6) of Section 12 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, prohibits the release of a detainee on bail, bail bond, or any other means while a detention order is in effect.However, Sub-sections (1) and (1A) of Section 12 allow for temporary...

State of Gujarat Vs. Mohanlal Jitamaljiporwal & ANR [1987] INSC 84 (26 March 1987)

Judgement Date : march/1987, Citation : 1987 Latest Caselaw 84 SC

Headnote :

The accused, a rail passenger, was discovered by a Customs Officer wearing a waistchain weighing 820 grams, crafted from pure gold and coated with mercury to resemble silver. A goldsmith, called to the railway station to examine the item, confirmed it was made of pure gold. The item was confiscated,...

Chowgule & Co. Private Limited Vs. Union of India & Ors [1987] INSC 53 (19 February 1987)

Judgement Date : february/1987, Citation : 1987 Latest Caselaw 53 SC

Headnote :

The appellants in Civil Appeal No. 179 of 1985 are engaged in the business of exporting iron ore to various countries. Previously, iron ore was transported to the harbor from different mines using barges, where it was unloaded before being loaded onto ocean-going ore carriers. Alternatively, it coul...

Rib Tapes (India) Pvt. Ltd. & ANR Vs. Union of India & Ors [1986] INSC 181 (2 September 1986)

Judgement Date : september/1986, Citation : 1986 Latest Caselaw 181 SC

Headnote :

The appellants, who own a hosiery factory, imported 27 knitting machines in 1972 using their import license. The Customs authorities claimed that the machinery was not new, as permitted by the license, but rather old and reconditioned, and that the price listed was significantly lower than its actua...

Commissioner of Income Tax, Haryana,Himachal Pradesh & Delh Vs. Tarsem Kumar & ANR [1986] INSC 146 (17 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 146 SC

Headnote :

On August 23, 1970, while the respondent was driving a car, reportedly belonging to his brother, from Ambala to Batala, he was intercepted by a Customs officer near the Beas River. The officer forcibly took him and the driver, Gurunam Singh, to the Customs House in Amritsar. Both the respondent and...

Madras Marine & Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 137 SC

Headnote :

The appellant company involved in Civil Appeal No. 642 of 1974 operated as a ship chandler, importing goods from abroad and storing them in a bonded warehouse in accordance with the provisions of the Customs Act, 1962. This warehouse was jointly controlled by the Customs Department and the importers...

J.P. Sharma Vs. Vinod Kumar Jain [1986] INSC 67 (8 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 67 SC

Headnote :

On May 13, 1981, M/s. Aurn Kumar & Co. submitted an application to import \'unset and uncut diamonds\' for the purpose of re-exporting cut and polished diamonds. On June 2, 1981, an alleged oral agreement was made between Jain Shudh Vanaspati Ltd. and Alugul, leading Jain Shudh Vanaspati Ltd. to app...

Khandelwal Metal & Engineering Works & ANR Vs. Union of India & Ors [1985] INSC 141 (11 June 1985)

Judgement Date : june/1985, Citation : 1985 Latest Caselaw 141 SC

Headnote :

Section 2(15) of the Customs Act, 1962 defines \"duty\" as a customs duty that is chargeable under the Act. Chapter V of the Act outlines the rules regarding the imposition of customs duties and the exemptions available. According to section 12(1) of the Act, \"Unless otherwise specified in the Act...

Prakash Chandra Mehta Vs. Commissioner And Secretary Government of Kerala & Ors [1985] INSC 87 (12 April 1985)

Judgement Date : april/1985, Citation : 1985 Latest Caselaw 87 SC

Headnote :

The petitioner filed three writ petitions under Article 32, contesting the detention orders issued against his father, sister, and brother under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act of 1974.Based on intelligence reports, customs officials conducted a search...

Indian Express Newspapers (Bombay) Private Ltd. & Ors Vs. Union of India & Ors [1984] INSC 230 (6 December 1984)

Judgement Date : december/1984, Citation : 1984 Latest Caselaw 230 SC

Headnote :

According to the Indian Tariff Act of 1934, customs duty was imposed on imported paper. However, an exemption was provided for the import of white, grey, or unglazed newsprint, limiting customs duty to a maximum of 1.5% ad valorem. Later, a specific import duty of Rs. 50 per metric ton was applied t...

M/S. Msco. Pvt. Ltd. Vs. Union of India & Ors [1984] INSC 205 (31 October 1984)

Judgement Date : october/1984, Citation : 1984 Latest Caselaw 205 SC

Headnote :

The appellant imported stainless steel plates at a reduced import duty rate under a notification that stipulated: (i) the importer must use the goods for manufacturing any of the specified articles; (ii) the manufactured articles must be sold to industrial units for their use; (iii) if any of these...

Manick Chand Paul & Ors Vs. Union of India & Ors [1984] INSC 84 (17 April 1984)

Judgement Date : april/1984, Citation : 1984 Latest Caselaw 84 SC

Headnote :

In the case of Harak Chand Ratan Chand Banthia [1970] 1 SCR 479, the Supreme Court addressed challenges to the Gold (Control) Act of 1969 and certain provisions prior to their amendment by Act 26 of 1969. The Court noted that despite a ban on gold imports into India, significant amounts of contraban...

Gramophone Company of India Ltd. Vs. Birendra Bahadur Pandey & Ors [1984] INSC39 (21 February 1984)

Judgement Date : february/1984, Citation : 1984 Latest Caselaw 39 SC

Headnote :

India, through treaties and international conventions, permits transit facilities to its neighboring land-locked country, Nepal. A Kathmandu-based company imported a shipment of pre-recorded cassettes from Singapore, which was awaiting dispatch to Nepal at Calcutta Port. The appellant company suspec...

Assistant Collector Ofcustoms (Preventive) Bombay Vs. Babu Miya Sheikh Imam & Ors [1983] INSC 86 (28 July 1983)

Judgement Date : july/1983, Citation : 1983 Latest Caselaw 86 SC

Headnote :

Customs officials apprehended the respondents around midnight, believing they were smuggling silver out of the country. They were caught in a fishing vessel off the coast of Bombay, where 194 silver ingots were discovered. The respondents faced prosecution for violations of section 120-B of the Indi...

Assistant Collector of Central Excise, Calicut Vs. V.P. Sayed Mohammed [1983] INSC 1 (12 January 1983)

Judgement Date : january/1983, Citation : 1983 Latest Caselaw 1 SC

Headnote :

The respondent faced charges under section 135 (b) of the Customs Act, 1962, in conjunction with section 85 (ii) of the Gold (Control) Act, 1968. The prosecution\'s case was bolstered by the oral testimony of the Inspector who seized 28 gold bars from the respondent at a railway station, the ticket...

Ibrahim Ahmad Batti Vs. State of Gujarat & Ors [1982] INSC 71 (13 October 1982)

Judgement Date : october/1982, Citation : 1982 Latest Caselaw 71 SC

Headnote :

On April 15, 1982, Customs Officers conducted a raid at bungalow No. 3, Sweta Park Society, Bhuderpura, Ambawadi, Ahmedabad, which was reportedly owned by the petitioner-detenu but registered under the name of Rekhaben Champaklal Seth. During the search, which took place in the presence of the petit...

Santoshi Tel Utpadak Kendra Vs. Deputy Commissioner of Sales Tax [1981] INSC 125 (24 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 125 SC

Headnote :

The appellant, a partnership firm, was evaluated by the Sales Tax Officer, who estimated its turnover for the calendar year 1971 and the first half of 1972, resulting in two assessment orders dated March 26, 1973, under section 33 of the Bombay Sales Tax Act, 1959, which imposed Sales Tax and penalt...

Lallubhai Jogibhai Patel Vs. Union of India & Ors [1980] INSC 234 (15 December 1980)

Judgement Date : december/1980, Citation : 1980 Latest Caselaw 234 SC

Headnote :

Following the Court\'s dismissal of the petition challenging the order of his detention under section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, the petitioner submitted a new petition presenting additional arguments that were not included in the earl...

State of Maharashtra Vs. Mohd. Yakub S/O Abdul Hamid & Ors [1980] INSC 40 (4 March 1980)

Judgement Date : march/1980, Citation : 1980 Latest Caselaw 40 SC

Headnote :

The defendants were accused of attempting to smuggle 43 silver ingots out of India, violating the Foreign Exchange Regulation Act of 1947, the Imports and Exports (Control) Act of 1947, and the Customs Act of 1962.The prosecution claimed that on the night in question, the defendants transported silv...

Shah Gumman Mal Vs. The State of Andhra Pradesh [1980] INSC 21 (6 February 1980)

Judgement Date : february/1980, Citation : 1980 Latest Caselaw 21 SC

Headnote :

An offense under section 135(1)(b) of the Customs Act, 1962 is punishable if the offender possesses or is involved in the carrying, removing, depositing, harboring, keeping, concealing, selling, purchasing, or otherwise dealing with any goods that he knows or has reason to believe are subject to con...

State of Maharashtra Vs. Natwarlal Damodardas Soni [1979] INSC 254 (4 December 1979)

Judgement Date : december/1979, Citation : 1979 Latest Caselaw 254 SC

Headnote :

The Anti-Corruption Bureau conducted a raid on the respondent\'s residence, discovering gold biscuits with foreign markings hidden in a jacket inside a steel trunk beneath some clothing. At the time of the raid, the respondent was not at home, but his wife and mother were present. Simultaneously, th...

B. Saha & Ors Vs. M. S. Kochar [1979] INSC 131 (27 July 1979)

Judgement Date : july/1979, Citation : 1979 Latest Caselaw 131 SC

Headnote :

The actions in question involve the dishonest misappropriation or conversion of goods by the appellants, who had seized these items and were therefore holding them in trust to be managed according to the law. This situation led the respondent to genuinely fear that the appellants had criminally misa...

Prakash Cotton Mills (P) Ltd. Vs. B. Sen & Ors [1979] INSC 19 (25 January 1979)

Judgement Date : january/1979, Citation : 1979 Latest Caselaw 19 SC

Headnote :

Due to the devaluation of the Indian currency in June 1966, Sections 14 and 15 of the Customs Act were amended by the Customs (Amendment) Ordinance, 1966, which was subsequently replaced by an Act effective from July 7, 1966. Section 15(1) states that the applicable rate of duty, rate of exchange, a...

Narendra Purshotam Umrao Vs. B. B. Gujral & Ors [1978] INSC 230 (17 November 1978)

Judgement Date : november/1978, Citation : 1978 Latest Caselaw 230 SC

Headnote :

The appellant was detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, to prevent him from engaging in smuggling activities. The Government forwarded two representations made by him regarding his detention to the Advisory Board along w...

Superintendent, Central Excise, Bangalore Vs. Bahubali [1978] INSC 197 (5 October 1978)

Judgement Date : october/1978, Citation : 1978 Latest Caselaw 197 SC

Headnote :

The respondent faced charges for breaching rule 126 (H), 2(d)(ii) of the Defence of India (Amendment) Rules, 1963 concerning Gold Control, as well as Rule 126-I, before the First Class Magistrate in Bangalore, and under Section 135 of the Customs Act, 1962 and Rule 126 of the Defence of India Rules....

Remo Paul Altoe Vs. Union of India [1977] INSC 199 (13 October 1977)

Judgement Date : october/1977, Citation : 1977 Latest Caselaw 199 SC

Headnote :

During a search of the appellant\'s room, a foreign national who arrived in Calcutta from Bangkok on June 28, 1975, the Customs Authorities discovered 1701 U.S. dollars and 4400 Canadian dollars in his possession. For breaching the provisions of section 13(1) of the Foreign Exchange Regulation Act,...

Geep Flashlight Industries Ltd. Vs. Union of India & Ors [1976] INSC 267 (28 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 267 SC

Headnote :

The appellant was successful before the revisional authority and received an order for the refund of duty that had been imposed and collected on a shipment of ten metric tonnes of Manganese dioxide. Since no action was taken following this, the appellant issued a notice on October 3, 1974, under sec...

Triveni Prasad Ramkaran Verma Vs. The State of Maharashtra [1976] INSC 211 (7 September 1976)

Judgement Date : september/1976, Citation : 1976 Latest Caselaw 211 SC

Headnote :

The appellant was discovered in possession of smuggled gold with foreign markings, hidden on his person. He was convicted by the Presidency Magistrate under Section 135(b) in conjunction with Section 135(ii) of the Customs Act, 1962, as well as Rule 126H (2)(d) in conjunction with Rule 126 P(2)(iv)...

South India Coir Mills Poochakkal Vs. The Additional Collector of Customs and Central Excise [1976] INSC 81 (25 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 81 SC

Headnote :

The appellant is engaged in the business of dealing and exporting coir yarn. A shipping bill was submitted for the export of 150 bales of coir yarn to a port in Italy, but the consignee was incorrectly listed as a company from Yugoslavia. The appellant prepared the invoice and the declaration form r...

Veera Ibrahim Vs. State of Maharashtra [1976] INSC 61 (18 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 61 SC

Headnote :

A truck containing contraband goods of foreign origin, for which no duty had been paid, was confiscated. The appellant, who was responsible for the goods, was apprehended while attempting to flee from the truck, and Rs. 2000/- were recovered from him.His statement was recorded in accordance with Sec...

Dunlop India Ltd. Vs. Union of India & Ors [1975] INSC 243 (6 October 1975)

Judgement Date : october/1975, Citation : 1975 Latest Caselaw 241 SC

Headnote :

The appellants, who manufacture automobile tyres, import \"V.P. Latex,\" a crucial component in tyre production. The customs authorities in Calcutta and Madras classified it as non-raw rubber, which falls under item 82(3) (now 87) of the Indian Customs Tariff, and imposed duties along with a counter...

Trustees of The Port of Madras Vs. M/S. Aminchand Pyarelal & Ors [1975] INSC 206 (9 September 1975)

Judgement Date : september/1975, Citation : 1975 Latest Caselaw 204 SC

Headnote :

On April 10, 1968, a steamer docked at Madras port, delivering, among other items, a shipment of 202 bundles of black plain sheets in various sizes. The appellants accepted the goods and stored them in transit sheds. These goods were imported by the first respondent under authorization from the Stat...

Balumal Jamnadas Batra Vs. State of Maharashtra [1975] INSC 187 (29 August 1975)

Judgement Date : august/1975, Citation : 1975 Latest Caselaw 185 SC

Headnote :

Section 123(1) of the Customs Act, 1962 states that if goods subject to this section are seized under the belief that they are smuggled, the responsibility to prove that they are not smuggled lies with the individual from whom the goods were taken.On April 21, 1967, police officers from the Anti-Cor...

Labhchand Dhanpat Singh Jain Vs. The State of Maharashtra [1974] INSC 256 (3 December 1974)

Judgement Date : december/1974, Citation : 1974 Latest Caselaw 254 SC

Headnote :

The appellant was apprehended due to his suspicious behavior, and during a search, nine gold bars with foreign markings were discovered hidden in specially designed concealed pockets of his trousers. When he was presented to the Additional Chief Inspector of Customs, he provided a statement recorded...

Collector of Customs, Madras & ANR Vs. C.Tarachand [1974] INSC 81 (5 April 1974)

Judgement Date : april/1974, Citation : 1974 Latest Caselaw 81 SC

Headnote :

The respondent imported sewing machine needles under a license. However, the Customs Authorities imposed a penalty and confiscated the goods, arguing that the import license did not cover needles intended for domestic sewing machines.The respondent contended that the imported needles were suitable f...

Arvind Mohan Sinha Vs. Amulya Kumar Biswas & Ors [1974] INSC 12 (17 January 1974)

Judgement Date : january/1974, Citation : 1974 Latest Caselaw 12 SC

Headnote :

The inquiry pertains to (1) the applicability of the Probation of Offenders Act, 1958, to offenses under the Customs Act, 1962, as well as those offenses specified in Part XII-A of the Defence of India Rules, 1962, which address Gold Control, and (2) whether smuggled gold is excluded from the provis...

M/S. Lokenath Tolaram Vs. B. N. Rangwani & Ors [1973] INSC 202 (8 November 1973)

Judgement Date : november/1973, Citation : 1973 Latest Caselaw 202 SC

Headnote :

According to section 110(1) of the Customs Act, 1962, excise authorities are permitted to seize goods if the proper officer has reasonable grounds to believe that the goods are subject to confiscation.Section 124(a) stipulates that no confiscation order can be issued unless the owner of the goods or...

Balkrishna Chhaganlal Soni Vs. State of West Bengal [1973] INSC 192 (22 October 1973)

Judgement Date : october/1973, Citation : 1973 Latest Caselaw 192 SC

Headnote :

The appellant faced prosecution for possessing gold bars of foreign origin in his shop and a gold bar of local origin in his home. He was charged under rules 126 I(10) in conjunction with 126 P(2)(ii), as well as rules 126 I(i) and 126 P(1)(i) of the Defence of India Rules, 1962. During a statement...

Gangadhar Narsingras Agarwal Vs. P. S. Thrivikraman & ANR [1972] INSC 81 (16 March 1972)

Judgement Date : march/1972, Citation : 1972 Latest Caselaw 81 SC

Headnote :

On July 26, 1966, the appellant submitted a shipping bill in triplicate to the Joint Chief Controller of Imports and Exports to obtain export licenses for 10,160 metric tonnes of iron ore. The export license was granted on July 28, 1966. On July 30, 1966, the vessel\'s agents applied to the Assistan...

Badri Prasad & Ors Vs. Collector of Central Excise & Ors [1971] INSC 100 (30 March 1971)

Judgement Date : march/1971, Citation : 1971 Latest Caselaw 100 SC

Headnote :

The petitioners and appellants engaged in the business of pawn broking and money lending, primarily secured by gold items and jewelry. They contested the legality of various provisions of the Gold Control Act of 1969. The issues for consideration included: (i) whether any part of the Act or its rule...

Percy Rustam Basta Vs. State of Maharashtra [1971] INSC 77 (16 March 1971)

Judgement Date : march/1971, Citation : 1971 Latest Caselaw 77 SC

Headnote :

The appellant was found guilty of offenses under the Customs Act, 1962. He contested the validity of his conviction, arguing that his statement to the customs officials, made in response to a summons issued under section 108 of the Act and which formed a significant basis for the conviction, should...

Navinchandra Chhotelal Vs. Central Board of Excise And Customs & Ors [1971] INSC 11 (13 January 1971)

Judgement Date : january/1971, Citation : 1971 Latest Caselaw 11 SC

Headnote :

The Collector of Customs and Excise seized certain smuggled items and imposed a personal penalty of Rs. 20,00,000 on the appellant under section 112 of the Customs Act, 1962. The appellant filed an appeal under section 128 with the first respondent, requesting a waiver of the penalty deposit as stip...

New Central Jute Mills Co. Ltd. Vs. The Assistant Collector of Central Excise, Allahabad & Ors [1970] INSC 177 (8 September 1970)

Judgement Date : september/1970, Citation : 1970 Latest Caselaw 177 SC

Headnote :

The appellant company operated a factory in Varanasi where it produced chemicals, including ammonia. The Central Excise authorities suspected that the company had evaded duty on ammonia. Consequently, the Assistant Collector of Central Excise issued a warrant to search and seize goods and documents,...

Sheikh Mohd. Omer Vs. Collector of Customs, Calcutta & Ors [1970] INSC 174 (4 September 1970)

Judgement Date : september/1970, Citation : 1970 Latest Caselaw 174 SC

Headnote :

The appellant, a horse breeder, imported a mare named \"Jury Maid\" into India for breeding purposes. However, the customs authorities raised objections, claiming that the importation of the mare violated the provisions of the Imports and Exports (Control) Act of 1947, leading to the confiscation of...

Collector of Customs, New Delhi Vs. Ghulam Sarwar & Ors [1970] INSC 74 (24 March 1970)

Judgement Date : march/1970, Citation : 1970 Latest Caselaw 74 SC

Headnote :

The individual in question was a Pakistani national who was arrested on May 8, 1964. Following his arrest, he confessed to a Magistrate, revealing his involvement in two distinct conspiracies alongside various co-defendants. However, the customs authorities believed there was only one conspiracy and...

Ram Kirpal Bhagat & Ors Vs. State of Bihar [1969] INSC 325 (13 November 1969)

Judgement Date : november/1969, Citation : 1969 Latest Caselaw 326 SC

Headnote :

Nazir Mian was apprehended at the Pakur Railway Station in the Santhal Parganas region of Bihar by two Inspectors and a constable from the Central Excise Department, who were engaged in intelligence work related to Central Excise and Customs Prevention. They seized two bags of cloves from Nazir Mian...

Hira H. Advani Vs. State of Maharashtra [1969] INSC 179 (13 August 1969)

Judgement Date : august/1969, Citation : 1969 Latest Caselaw 179 SC

Headnote :

The appellants, along with two others, faced prosecution based on a complaint from the Assistant Collector of Customs in Bombay for conspiracy and substantive offenses under section 167(81) of the Sea Customs Act and section 5 of the Imports and Exports (Control) Act of 1947. The complaint alleged t...

Security & Finance (P) Ltd. & ANR Vs. Dattaraya Raghav Agge & Ors [1968] INSC 273 (8 November 1968)

Judgement Date : november/1968, Citation : 1968 Latest Caselaw 273 SC

Headnote :

A hire-purchase agreement was established between the appellants and respondent No. 1, under which a motor transport truck was provided to respondent No. 1 for conducting transport business. This agreement included an arbitration clause for resolving disputes. When disputes arose, the matter was ref...

Illias Vs. Collector of Customs, Madras [1968] INSC 266 (31 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 266 SC

Headnote :

The appellant, along with several others, faced charges for various offenses related to the transportation of gold. The confessional statements they made to customs authorities under sections 107 and 108 were intended to be presented as evidence during the trial. The issue at hand was whether the cu...

Hind Trading Company Vs. Union of India & ANR [1968] INSC 259 (28 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 259 SC

Headnote :

The appellant imported 165,000 Chinese silver dollars from Tibet via Sikkim State using two Reserve Bank import licenses. Due to the existence of two licenses, the dollars were split into two separate lots, one marked \'H.D.\' and the other \'H.N.\' The appellant submitted two applications, numbered...

Romesh Chandra Mehta Vs. State of West Bengal [1968] INSC 255 (18 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 255 SC

Headnote :

The defendants faced charges for various offenses under Section 120-B of the Indian Penal Code in conjunction with Section 167(81) of the Sea Customs Act of 1878, Section 5 of the Import and Export Control Act of 1947, specific violations of the Sea Customs Act, and offenses under Sections 108 and 1...

Jang Bahadur Singh Vs. Baij Nath Tiwari [1968] INSC 125 (26 April 1968)

Judgement Date : april/1968, Citation : 1968 Latest Caselaw 125 SC

Headnote :

The respondent, who is the Principal of a college, was suspended pending an investigation into certain allegations against him. In response, the respondent filed a writ petition in the High Court seeking to overturn the suspension order and successfully obtained an ex-parte stay on the inquiry\'s co...

Tukaram G.Gaokar Vs. R. N. Shukla & Ors [1968] INSC 62 (8 March 1968)

Judgement Date : march/1968, Citation : 1968 Latest Caselaw 62 SC

Headnote :

In September 1966, the Customs authorities confiscated certain contraband gold from the appellant\'s possession.Subsequently, the appellant, along with several others, was charged before a Magistrate for offenses related to gold smuggling under Section 120 B of the Indian Penal Code, in conjunction...

Union of India & Ors Vs. M/S. Indo-Afghan Agencies Ltd. [1967] INSC 267 (22 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 267 SC

Headnote :

Section 3 of the Imports and Exports (Control) Act, 1947, empowers the Central Government to issue orders that can prohibit, restrict, or otherwise regulate the import, export, and transportation of specified goods. Utilizing this authority, the Central Government enacted the Imports (Control) Order...

Collector of Customs & Excise,Cochin & Ors Vs. A. S. Bava [1967] INSC 163 (27 July 1967)

Judgement Date : july/1967, Citation : 1967 Latest Caselaw 163 SC

Headnote :

Under Section 35 of the Central Excise and Salt Act, 1944 (Excise Act), individuals who are dissatisfied with any decision or order made under the Act and its rules have an unrestricted right to appeal. According to Section 12 of the Act, the Central Government has the authority to apply the provisi...

Jamatraj Kewalji Govani Vs. The State of Maharashtra [1967] INSC 87 (4 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 87 SC

Headnote :

Following a warrant issued under section 105 of the Customs Act, 1962, the appellants\' shop was searched, resulting in the seizure of several watches, clocks, and other items. The appellant was prosecuted on two counts under sections 135(a) and 135(b) of the Customs Act, 1962 because he could not d...

R. S. Seth Gopikrishan Agarwal Vs. R. N. Sen, Assistant Collector [1967] INSC 3 (5 January 1967)

Judgement Date : january/1967, Citation : 1967 Latest Caselaw 3 SC

Headnote :

The Assistant Collector of Central Excise granted authorization under section 126(L)(2) of the Defence of India (Amendment) Rules, 1963 (Gold Control Rules) to conduct a search of the appellant\'s premises. This search led to the seizure of undeclared gold, along with other items and documents. The...

Ghulam Sarwar Vs. Union of India & Ors [1966] INSC 267 (15 December 1966)

Judgement Date : december/1966, Citation : 1966 Latest Caselaw 270 SC

Headnote :

In October 1962, following the issuance of a Proclamation of Emergency by the President of India under Article 352(1) of the Constitution, two orders were issued under Article 359(1), which were later amended. One of these orders, as amended, suspended the right of foreigners to approach any court f...

Seth Durgaprasad Vs. H. R. Gomes [1965] INSC 284 (9 December 1965)

Judgement Date : december/1965, Citation : 1965 Latest Caselaw 284 SC

Headnote :

Searches were conducted at the appellants\' premises by the Superintendent of Customs and Central Excise in Nagpur. The authority for the search was granted by the Assistant Collector of Customs and Central Excise in Nagpur under Rule 126 L(2) of the Defence of India Rules, 1963, aimed at seizing go...