Search Results for "Customs Confiscation"

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Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...

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Bombay High Court Allows Writ Petition Challenging Seizure and Confiscation of Medical Equipment Imported Under Customs Duty Exemption — Limitation Period Under Section 110(2) of Customs Act, 1962 Mandates Return of Seized Goods if No Notice Issued Within Six Months

The petitioners, Insight Diagnostic Oncological & Research Institute Private Limited and Dr. Anil V. Purohit, imported a Computerised Treadmill on 11 ...

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High Court of Karnataka Quashes Prosecution Against Accused in Customs Act Case Due to Lack of Sanction — Petitioner, a Dubai-based Indian, was prosecuted for alleged smuggling of gold bars without prior sanction under Section 137 of the Customs Act, 1962, rendering the complaint invalid.

The petitioner, Mr. Imtiaz Ahmed, was Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Kannada, Ma...

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Bombay High Court Quashes Search Warrant Under Section 105 of Customs Act for Lack of Reasonable Satisfaction. Failure to Record Reasons by Authorized Officer Renders Search Illegal.

The petitioner, Samadhan Steel Traders, challenged a search warrant issued under Section 105 of the Customs Act, 1962, by the Assistant Director, D.S....

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High Court of Bombay Dismisses Union of India's Challenge to Settlement Commission's Jurisdiction in Customs Duty Evasion Case. Settlement Commission Has Power to Settle Cases Involving Confiscation and Penalty Under Customs Act, 1962, Even Without Quantified Duty.

The Union of India, through the Additional Director General of Revenue Intelligence, Mumbai, filed a writ petition under Article 226 of the Constituti...

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High Court of Bombay Allows Appeal of Commissioner of Central Excise in Central Excise Penalty Case — CESTAT Erred in Holding No Provision for Penalty Under Central Excise Act or Rules. Rule 209 of Central Excise Rules, 1944 Provides for Penalty for Offences Relating to Excisable Goods.

The Commissioner of Central Excise filed an appeal against the order dated 31st March 2005 passed by the Customs, Excise and Service Tax Appellate Tri...

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Bombay High Court Allows Petition and Quashes Detention Order Under COFEPOSA Act Due to Non-Application of Mind and Non-Supply of Vital Documents. Non-Consideration of Bail Order and Retraction of Statements Violates Right to Make Effective Representation Under Article 22(5) of Constitution.

The petitioner, wife of the detenu Ganesh Maharudra Desai, challenged the detention order dated 6/8/2009 passed under Section 3(1) of the Conservation...

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Bombay High Court Dismisses Petition Challenging Confiscation of Almond Seeds Imported Without Valid Licence. Import of almond seeds under REP licence for 'seeds' held invalid as almonds are not seeds for import purposes under Customs Act.

The petitioner, M/s. M.B. Impex, a sole proprietorship concern, imported a consignment of almond seeds (Non Pareil variety) from California, USA in Fe...