Search Results for "Confiscation Liability"

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Search Results for "Confiscation Liability"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

19 Apr 2005

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

Supreme Court

Supreme Court Allows State Appeal in Confiscation Case Under Bihar Special Courts Act, 2009, Reinstating Confiscation of Assets Despite Death of Accused Public Servant. Confiscation Proceedings Are Independent of Criminal Trial and Do Not Abate Upon Death, as Property Acquired Illegally Remains Subject to Confiscation Under Sections 13-15 of the Bihar Special Courts Act, 2009.

20 Mar 2026

The appeal arose from a judgment of the High Court which set aside confiscation proceedings against the respondent, following the death of her husband...

High Court

Bombay High Court Upholds Validity of Section 6A of Essential Commodities Act for Confiscation of Essential Commodities — Mere Seizure of Essential Commodities Not Sufficient for Confiscation Without Mens Rea. The Court held that Section 6A of the Essential Commodities Act, 1955 requires mens rea for confiscation of seized essential commodities, and mere seizure without proof of intentional violation of control order does not justify confiscation.

1 Aug 2019

The present reference arose from an order dated 16/03/2019 passed by a Division Bench of the Bombay High Court, Nagpur Bench, in Criminal Application ...

Supreme Court

Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

24 Feb 2022

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

High Court

Bombay High Court Remands Forest Vehicle Confiscation Case for Fresh Consideration — Appellate Court Failed to Apply Burden of Proof Under Section 61B of Indian Forest Act. Owner's claim of due diligence not properly scrutinized; matter remanded for fresh decision.

22 Jun 2011

The case involves a criminal writ petition filed by the Authorized Officer/Assistant Conservator of Forest and others against the judgment of the Adho...

Supreme Court

Supreme Court Upholds Appellate Court's Discretion to Set Aside Confiscation of Vehicle Used in Forest Offence Under Andhra Pradesh Forest Act, 1882. Owner's Ignorance Considered Just Ground by Sessions Court Under Section 47, which Confers Same Powers as Section 520 CrPC, Allowing Just Orders Regarding Property Disposal.

4 Nov 1968

The case arose out of the seizure of a motor lorry belonging to the respondent Yedla Perraya by the Forest Range Officer, Gokavaram, on December 25, 1...

High Court

Bombay High Court Upholds Port Trust's Claim for Demurrage Prior to Confiscation Order: Suit Not Barred by Limitation. Right to Sue Accrues on Date of Confiscation Under Article 113, Limitation Act, 1963, and Not at Expiry of Free Days Despite Board's Powers Under Sections 61 and 62 of Major Port Trusts Act, 1963.

15 Dec 2006

This is a suit filed by the Board of Trustees of the Port of Bombay against an importer for recovery of port trust charges (wharfage and demurrage) ac...

High Court

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.

15 Sep 2010

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

High Court

High Court of Karnataka Dismisses Revenue's Appeal in GST Detention Case — Confiscation Notice Under Section 130 Without Prior Adjudication Under Section 129 Held Invalid. The court held that proceedings under Section 130 of the CGST Act, 2017 cannot be initiated without first completing the adjudication process under Section 129 of the Act.

25 Sep 2023

The Revenue (Union of India and others) filed an intra-court appeal against the order of a learned Single Judge in W.P.No.100849/2022 dated 16.08.2022...

High Court

High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

16 Aug 2022

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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