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460 judgments · newest first · showing 401–460
The appellants, manufacturers of polyester fibre yarn, imported di‑methyl‑terephthalate (DMT) and paid customs duty, using it to produce blended yarn that was exported. They sought a full drawback of the customs duty under Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises & …
Priyanka Overseas Pvt. Ltd. imported 10,681.832 metric tonnes of palm kernel from Nigeria in 1987 under an Open General Licence (OGL). The Customs authorities treated palm kernel as a canalised item, confiscated the goods and imposed a redemption fine and penalty. The company argued that palm kernel …
The appellants, Milak Brothers, exported blanched, roasted and salted peanuts packed in vacuum containers, claiming that the processed product was a "processed food" and not a "groundnut kernel" for which export duty was levied under the Indian Tariff Act, 1934 and the Customs Tariff Act, 1975. The …
The wives of three men detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) challenged the validity of the detention orders, arguing that the men were already in custody, that the grounds described the offence as "bailable" indicating …
Sharp Business Machines Pvt. Ltd., a small‑scale copier manufacturer, imported copiers in SKD/CKD form and declared a total value of Rs 99,612. The Collector of Customs, relying on quotations submitted with the licence application, valued the goods at Rs 7,15,485, held that the company had …
Paras Laminates imported goods and claimed they fell under tariff item 84.60, but customs classified them under 73.15(2). After losing before the Collector of Customs, the importer appealed to the Customs, Excise and Gold (Control) Appellate Tribunal. A two‑member bench doubted the correctness of an …
A commercial vessel, M.V. Jag Darshan, was detained and rummaged by customs officers at Paradip Port, leading to the seizure of contraband goods. The Deputy Conservator of Paradip Port Trust, the second respondent, ordered the vessel to be moved to a distant anchorage, interrupting the rummage and …
Northern Corporation imported MSCR defective sheets in 1984 and stored them in a customs warehouse. The Income Tax Department imposed a ban under Section 132(1) of the Income Tax Act, 1961, preventing the goods from being cleared. After the ban was lifted in 1988, customs demanded payment of duty at …
Syed Farooq Mohammad was detained under Section 3(1) of the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 after narcotics were seized from two cars on 19 July 1989. He challenged the detention on grounds of a five‑month delay in issuing the order, a further …
The appellant, Indian Textile Paper Tube Co. Ltd., imported goods that were initially classified under a higher duty heading and later obtained a refund order after the Appellate Collector re‑classified them under a lower duty heading. The Central Government, exercising suo motu power under Section …
The Department of Revenue Intelligence (DRI) intercepted a truck carrying a large quantity of hashish and, during the investigation, obtained confessional statements from Raj Kumar Karwal and Kirpal Mohan Virmani. The appellants argued that these statements should be excluded under Section 25 of the …
The appellant, a stone‑processing firm, imported calcareous stone slabs from Italy, obtaining certificates and expert reports that the material was not marble. Customs seized the goods, classifying them as "marble" under tariff entry 25.15 and the restricted item 62 of the Import‑Export Policy, and …
M. Ahamedkuti was intercepted for smuggling gold and was granted bail on 12‑Feb‑1988. The Kerala Home Secretary later issued a detention order under COFEPOSA on 25‑Jun‑1988, which was executed on 2‑Aug‑1988. The appellant challenged the order on grounds of unexplained delays in passing and executing …
Madan Lal Anand and two others were detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on allegations that they used benami firms to obtain duty‑exempt advance licences, imported polyester yarn, failed to export the goods …
The Collector of Customs appealed against the Customs, Excise and Gold Appellate Tribunal's order that upheld the respondents' claim for refund of auxiliary duty on timber imported from Burma. The respondents argued that, because timber from Burma was fully exempted under Notification No. 265/1982 …
The Collector of Customs appealed against a Customs Tribunal order that had allowed Western India Plywood Mfg. Co. Ltd. to obtain a refund of auxiliary duty paid on timber imports from Burma. Under the Customs Tariff Act, 1975 timber attracted a basic duty of 60%, but a notification under Section 25 …
Roche Products Ltd, a pharmaceutical manufacturer, imported the raw material isoxamine under an Open General Licence after the two‑year period permitted by its industrial licence for the manufacture of sulphamethoxazole (SMX) had expired. The company declared itself an "Actual User" and that its …
K. Mohan & Co. imported metallised polyester film rolls from Japan and paid customs duty and countervailing duty under section 3 of the Customs Tariff Act. The firm claimed a refund on the basis of notification No. 228/76 issued under section 25(1) of the Customs Act, which exempts "articles made of …
The private importers of edible oils challenged the differential customs duty rates granted to the State Trading Corporation (STC) under Section 25(2) of the Customs Act, 1962, alleging a violation of Article 14. The government had canalised edible‑oil imports through STC and, citing high …
The petitioners imported edible oil on the vessel M.V. Kotta Ratu, which made an initial arrival at Bombay on 11 July 1981 but could not secure a berth and sailed to Karachi before returning on 23 July and finally discharging cargo on 31 July 1981. Customs authorities levied duty at 150% on the …
The Customs authorities seized typewriters and calculating machines and, under Section 110(2) of the Customs Act, were required to issue a show‑cause notice within six months or return the goods. They sought and were granted an extension of six months under the proviso to Section 110(2) but did not …
The Collector of Central Excise, Madras filed statutory appeals against orders of the Customs, Excise and Gold Control Appellate Tribunal and sought condonation of delay for those appeals. A Single Judge of the Supreme Court dismissed the condonation applications under Order VI Rule 2(14) of the …
United Offset imported a Colour Scanner Chromagraph C‑299 and initially cleared it under tariff heading 84.35 as "other printing machinery". The Assistant Collector later re‑assessed the goods under heading 90.25(i) and subsequently issued a demand for additional duty, claiming the scanner fell …
Mohd. Akhtar Hussain was first convicted under the Gold (Control) Act, 1968 for possession of 7,000 tolas of foreign‑marked gold and sentenced to seven years' rigorous imprisonment with a fine. While serving that sentence, he was later convicted under the Customs Act, 1962 for smuggling gold worth …
The appellants, Indian citizens residing abroad, were caught with large amounts of foreign exchange and were penalised Rs 3 lakhs each under the Customs Act. They appealed the penalty under s.129A, and the Customs Appellate Tribunal, invoking s.129E, reduced the security deposit to Rs 1 lakh each. …
Doaba Co‑operative Sugar Mills received an excess‑production rebate of Rs 5,60,679.40 under Notification 108/78. The Superintendent later issued a show‑cause notice for recovery of the alleged excess amount. The Assistant Collector held that no excess existed and that the notice was barred by …
Shroff & Co., a partnership dealing in wines and spirits, imported liquor into Bombay and stored it in a bonded warehouse under the Maharashtra Foreign Liquor (Storage in Bond) Rules. The appellants challenged the inclusion of countervailing duty in the assessable value for octroi, arguing that the …
The importer claimed that wool material it brought in was "wool waste" and therefore exempt from customs duty under Notification 240/76‑cus. An expert committee held the goods were not wool waste, leading the Additional Collector of Customs to levy duty and confiscate the consignment. The importer …
The petitioners, partners of a diamond trading firm, were found by Customs officers to possess over 3,200 carats of diamonds and other valuables after a search based on secret information. The officers seized the goods under Section 110 of the Customs Act, 1962, asserting a reasonable belief that …
Jain Exports (P) Ltd. and its managing director imported two consignments of refined industrial coconut oil in September 1982. The Customs Collector issued show‑cause notices alleging that industrial coconut oil was a canalised item under Appendix 9 para 5 of the Import Policy 1980‑81 and ordered …
The petitioner, Chuharmal, filed an income‑tax return for AY 1974‑75 showing a total income of Rs 3,113. During a customs search in May 1973, 565 foreign watches valued at Rs 87,455 were seized from his bedroom. The Income‑Tax Officer issued notices under s.69A of the Income Tax Act to treat the …
In 1973 the Customs authorities seized 565 foreign wrist watches from the petitioner’s residence and issued a show‑cause notice under section 124 of the Customs Act. The Collector later extended the statutory six‑month period for issuing the notice under the proviso to section 110(2) and imposed a …
The respondent imported a chemical known as 'Sancticizer 429' and challenged the customs duty levied on it. The Assistant Collector classified it as a polymeric plasticizer under heading 39.01/06 of the Customs Tariff Act, 1975, a view upheld by the Appellate Collector. The Customs, Excise and Gold …
Oswal Spinning & Weaving Mills Ltd imported 58 bales of woollen rags, which Customs officials later identified as acrylic rags and confiscated under the Customs Act. The importer was offered the option to pay a redemption fine under section 125; the fine was reduced by the Board and the goods were …
Sun Industries shipped plywood panels from Calcutta to Colombo and claimed drawback under Section 75 of the Customs Act. The vessel developed engine trouble, returned, and ran aground in Indian territorial waters, after which the cargo was salvaged. The Assistant Collector and Appellate Collector …
Spaco Carburetiors (India) Ltd imported a special purpose complex machine used to plug holes in carburetor bodies with lead shots. The Revenue classified it under entry 84.59 of the Customs Tariff (residuary entry) attracting 60% duty, while the importer argued it fell under entry 84.45/48 (machine …
The appellant Vijay Kumar was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) after the Directorate of Revenue Intelligence seized smuggled gold biscuits linked to him. He was already in custody on a charge under section 135 of the …
The Supreme Court examined whether Notification No. 281/Cus/76, which grants a partial exemption from customs duty, applies to rod bushes and camshaft bushes imported by Jain Engineering Co. The Court held that the notification does extend to parts of internal combustion piston engines listed under …
The Supreme Court considered a writ petition challenging the detention of Shital Kumar under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The petition raised three main points: (i) whether the period of parole granted earlier …
The petitioner, Poonam Lata, filed a writ petition under Article 32 seeking habeas corpus for her husband Shital Kumar, who had been detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on 28‑Feb‑1986. After a rejected …
The respondent, a railway passenger, was found wearing a waist‑chain of 820 g that was pure gold coated with mercury to appear silver. A customs officer seized the chain and the respondent was charged under the Gold (Control) Act, 1968 and the Customs Act, 1962. The trial court acquitted him, …
Chowgule & Co. Private Ltd. and V.S. Dempo & Co. imported second‑hand tankers that were converted into transhippers for topping‑up iron ore at Mormugao harbour. The Customs authorities demanded that the companies file Bills of Entry for the vessels, treating them as "goods for home consumption" …
RibTapes (India) Pvt. Ltd. imported 27 knitting machines in 1972 under a licence. Customs authorities held the machines were reconditioned and that the declared price (Rs. 77,441) was far below the actual value (Rs. 2,98,359). The Collector of Customs found the company in breach of sections 111(d) …
Tarsem Kumar was intercepted by Customs in 1970, and Rs.93,500 in cash, gold sovereigns and his car were seized and placed under the custody of the Customs department. After the Customs seizure was quashed, the Income Tax Department issued a warrant under section 132 of the Income‑Tax Act to seize …
Madras Marine & Co., a ship‑chandler, imported goods, stored them in a customs‑bonded warehouse in Tamil Nadu and supplied them on board foreign‑going vessels. The State of Madras assessed sales tax under the Tamil Nadu General Sales Tax Act, 1959, contending the sales occurred within the state. The …
The case arose from a complaint filed by the Deputy Chief Controller of Imports and Exports alleging that several directors of Jain Sudh Vanaspati Ltd. conspired to illegally import beef tallow in violation of the Imports and Exports (Control) Act, 1947 and Section 120B of the IPC. The Delhi High …
Khandelwal Metal & Engineering Works imported brass scrap and argued that the "additional duty" under Section 3(1) of the Customs Tariff Act was a counter‑vailing duty that could not be levied because brass scrap is not manufactured in India and that it should be treated as a "master alloy" exempted …
The petitioners challenged the preventive detention of Venilal Mehta, his daughter Pragna Mehta and son Bharat Mehta under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, alleging that the grounds of detention were not communicated in a language they …
The petitioners, a consortium of newspaper publishers, challenged the imposition of customs and auxiliary duties on imported newsprint under the Customs Act, 1962 and the Customs Tariff Act, 1975, arguing that the levy infringed their freedom of speech and expression (Art. 19(1)(a)) and the right to …
M/S. MSCO Pvt. Ltd. imported stainless‑steel plates under a 1977 customs notification that granted a concessional duty provided the goods were used to manufacture specified articles and the finished articles were sold only to "industrial units". The company supplied certificates that the plates were …
The Supreme Court examined writ petitions filed by licensed gold dealers challenging several provisions of the Gold Control Act, 1968 (as amended) and its associated rules on the grounds that they violated Articles 14, 19(1)(g), 301 and 302 of the Constitution. The petitioners argued that sections …
The Gramophone Company of India sought to prevent the import of cassette recordings it alleged were pirated and destined for transit to Nepal. It applied to the Registrar of Copyrights under s.53 of the Copyright Act, 1957, to have the cassettes declared prohibited imports. The Calcutta High Court …
The Assistant Collector of Customs intercepted a fishing vessel carrying 194 ingots of silver, suspecting smuggling. The accused were convicted under several statutes, including section 135(1)(a)(ii) of the Customs Act, 1962. The Bombay High Court set aside the conviction under the Customs Act, …
The respondent, V.P. Sayed Mohammed, was seized with 28 gold bars at Trichur railway station and charged under s.135(b) of the Customs Act, 1962 read with s.85(ii) of the Gold (Control) Act, 1968. Evidence included the inspector’s seizure report, a ticket collector’s testimony, a goldsmith’s …
Ibrahim Ahmad Batti, a Pakistani national, was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) on 1 July 1982 for alleged smuggling. The grounds of detention were served in English and Urdu within five days, but Urdu translations of the bulk …
The State of Maharashtra charged three men with attempting to smuggle 43 silver ingots out of India, violating the Foreign Exchange Regulation Act, the Imports and Exports (Control) Act and the Customs Act. The accused, who were the driver of a jeep, the driver of a truck and a cleaner, argued that …
Gumman Mal was found to be in possession of 28 gold biscuits with foreign markings hidden in a secret chamber of his safe. He admitted that the gold was brought from outside the country by an unknown person and that he held no permit under the Reserve Bank of India or the Gold Control Administrator. …
The Anti‑Corruption Bureau raided Natwarlal Damodardas Soni's residence and seized 100 gold biscuits of foreign origin concealed in a jacket; the Customs authorities subsequently took possession. Soni, who was absent at the time, was later convicted under sections 135(a) and (b) of the Customs Act, …
The appellants, customs officers, were accused of dishonest misappropriation of goods they had seized and were holding in trust. The Sub‑Divisional Magistrate found a prima facie case under Sections 120B and 409 IPC and summoned the appellants, who sought discharge on the ground that prosecution …
