Search Results for "Confiscation Liability"

151 result(s) found

Scroll Down To Discover

Found 151 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Hears Revenue Appeals on Duty Liability for Confiscated Medical Equipment Cleared Under Conditional Exemption Notification No. 64/88-Cus. Court Examines Whether Redemption of Goods is a Pre-Condition for Customs Duty Demand Under Section 125(2) of the Customs Act, 1962.

Background: The case involves two customs appeals before the High Court of Judicature at Bombay, filed by the Commissioner of Customs against separate...

© Image Copyrights Juris Services & Technology

High Court of Bombay Adjudicates Suit for Recovery of Port Trust Dues Under Major Port Trust Act, 1963. The Court Considered the Liability of an Importer, a Canalising Agent, and a Shipper for Wharfage and Demurrage Charges After Goods Remained Uncleared for Years and Were Auctioned.

The Board of Trustees of the Port of Bombay, a statutory corporation under the Major Port Trust Act, 1963, filed Suit No. 1533 of 1985 before the High...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Against Illegal Seizure of Vehicles Without Due Process. Authorities directed to release dumpers/tippers seized without following procedure under Motor Vehicles Act, 1988.

The petitioners, a partnership firm engaged in construction business and its partners, owned two dumpers/tippers (registration Nos. MH-04-CP-0308 and ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Appeal in Customs Duty Recovery Case — Customs Authorities Cannot Recover Duty Dehors Sections 28 and 125 of Customs Act, 1962. Duty on Confiscated Goods Not Recoverable When Redemption Option Not Exercised.

The Bombay High Court, in an appeal under Section 130 of the Customs Act, 1962, considered two substantial questions of law: whether customs authoriti...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Interim Custody of Vehicle in NDPS Case — Owner Not Implicated, Vehicle Not Used for Conveyance of Contraband. Lorry owner's application for interim custody allowed as vehicle was hired for lawful transport and owner was not an accused, with no evidence of owner's complicity.

The appellant, Denash, is the owner of a lorry bearing registration number TN 52 Q 0315 (Ashok Leyland, 14 wheeler). The vehicle was lawfully hired fo...

© Image Copyrights Juris Services & Technology

Supreme Court Holds Customs Duty Payable on Redemption of Confiscated Goods Under Section 125 of Customs Act, 1962 — Interest Under Section 28AB Also Attracts. Redemption fine does not substitute duty; duty and interest are separate liabilities.

The Supreme Court adjudicated two questions arising under the Customs Act, 1962: whether customs duty is payable when confiscated goods are redeemed a...