Search Results for "Customs Act"

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Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.

The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...

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Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

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Supreme Court Restores Bail to Accused in NDPS Case Due to Lack of Recovery and Inadmissibility of Confessional Statements. Court Holds That Confessional Statements Under Section 67 NDPS Act Are Inadmissible and That Absence of Contraband Recovery and Inconclusive Test Reports Weigh in Favor of Bail.

The Supreme Court dealt with two special leave petitions arising from a common judgment of the Madras High Court concerning bail under the Narcotic Dr...