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THE SEA CUSTOMS ACT, 1878 ACT NO. 8 OF [ ] This Act ...
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One Nazir Mian was arrested at Pakur Railway Station in the Santhal Parganas of Bihar by two Inspectors and a constable belonging to the Central Excise Department. The Inspectors were employed on Central Excise and Customs Prevention intelligence work. Two bags of clove& on which duty was required to be paid under the Imports Control Order 1955, but had not been paid, were seized from the possession of Nazir mian who had locked himself inside the latrine of a railway compartment in the s...
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Section 167, item 8, of the Sea Customs Act, 1878, provides that if any goods the importation of which is for the time being prohibited or restricted by or under Ch. IV of the Act, which Chapter includes s. 19, be imported into India contrary to such prohibition or restriction, such goods shall be liable to confiscation and any person concerned in such importation shall be liable to a penalty not exceeding three times the value of the goods or not exceeding one thousand rupees. By s. 1...
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Case Law
Addl. Collector Of Customs, Calcutta & Ors. VS. Best & Company
Recurso nº 1295, Ponente Shah
Under s. 3 of Imports & Exports Control Act 18 of 1947 all goods to which any order under sub-s. (1) applied shall be deemed to be goods of which the Import & Export has been prohibited under s. 19 of the Sea. Customs Act 8 of 1878, and all the provisions of.that Act shall have effect accordingly. In exercise of power conferred by ss. 3 and 4A of the Act 18 of 1947 the Central Government issued the Imports control) Order 1955. Clause 3 of the Order prevented the importation of any go...
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On receipt of information that some gold would be smuggled from Pakistan to India by the engine crew of the train coming from Lahore, the Land Customs staff searched the engine on the arrival of the train at Amritsar and recovered a quantity of gold kept hidden underneath the coal in the tender of the engine. The driver of the engine, the respondent, who was arrested and taken to the Customs Office for interrogation, made statements before the Customs officials admitting his , guilt. On ...
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Case Law
Shewpujanrai Indrasanrai Ltd. VS. The Collector Of Customs & Others
Recurso nº 515, Ponente Das
The appellant company was carrying on business as a bullion merchant and in that capacity purchased about 9478 tolas of gold. On information that the gold in question was smuggled, the customs authorities issued a notice to the appellant to the effect that the case had been placed before the Collector of Customs for adjudication by the Superintendent, Preventive Service, The notice stated inter alia :-" You are requested to show cause ... why penal action should not be taken against you...
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Case Law
The Collector Of Customs, Baroda VS. Digvijaysinhji Spinning & Weaving Mills Ltd
Recurso nº 4241, Ponente Subbarao
The respondent imported goods of higher value than what was granted under his licence. The Collector of Customs ordered the goods to be confiscated under s. 167(8) of the Sea Customs Act, 1878 and in lieu of confiscation gave an option to the respondent to a fine. On appeal the Central Board of Revenue set aside the order of the Collector of Customs and instead of it imposed a penalty. The respondent did not pay the penalty and the Collector of Customs took proceedings- under s. 193 of th...
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Case Law
The Collector Of Customs, Madras VS. Nathella Sampathu Chetty And Another(And Connected Cases)
Recurso nº 4111, Ponente Ayyangar
Under the powers conferred by s. 8(1) of the Foreign Exchange Regulation Act, 1947, the Central Government issued a notification on August 25, 1948, placing a ban on the importation of gold except with the permission of the Reserve Bank. Section 23A of the Act, which was introduced by an amendment in 1952, provided that".. the restrictions imposed by S. 8(1).. shall be deemed to have been imposed under s. 19 of the Sea Customs Act, 1878, and all the provisions of the Act shall have ef...
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The accused were charged with some offenses under s. 120-B Indian penal Code read with s. 167(81) of the Sea Customs Act, 1878, s. 5 of the Import and Export Control Act, 1947, for specific offences under the Sea Customs Act, and for offences under as 108 and 135 of the Customs Act, 1962. Statements made by the accused to an officer of customs in an enquiry under s. 171-A of the Sea Customs Act and statements made were tendered in evidence. On the questions: (1) Whether the statement m...
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The appellant was searched by a Customs Official and some bars of gold were found tied round his waist. Out of those bars some were of base metal and the rest of pure gold which borne foreign markes. The appellant had no permit from the Reserve Bank of India to import the gold. He was prosecuted and convicted under s. 167(81) of the Sea Customs Act. He brought an appeal to the Supreme Court by Special leave. Held, that s. 178A of the Sea Customs Act, 1878, is constitutional. The contensio...
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