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9 judgments · newest first · showing 1–9
Mis. Taarika Exports and others were granted an advance licence to import raw materials free of customs duty, subject to an export obligation to ship 5,400 mulberry silk jackets within nine months. The company imported the raw materials, exported only part of the finished goods and failed to meet …
The respondents imported Tape Deck Mechanisms (TDMs) from Yamato at a declared price of S$250 per set, whereas earlier orders with Mohan Impex were at S$343.45 per set. The Directorate of Revenue Intelligence seized the goods and the Collector of Customs found deliberate under‑invoicing, …
Sun Export Corporation (appellant No. 1) and its partner imported stainless‑steel tubes in 1973‑74 under licences held by Laxmi Engineering Co. They were authorised by letters of authority to clear the goods from the Bombay Port Trust warehouses, but failed to do so. The goods were subsequently …
The appellants, Darshan Oils Pvt. Ltd., entered into a contract and opened an irrevocable letter of credit on 3 October 1983 to import fatty acids, which were not canalised under the Import and Export (Control) Act, 1947 policy for 1983-84. On 11 November 1983 the Government issued a public notice …
The petitioner, a publisher of Marxist literature, imported books containing the writings of Mao, Marx, Engels and Lenin in 1978. Customs seized the books and, after issuing multiple show‑cause notices, ordered their confiscation under Section 111(d) of the Customs Act, 1962, invoking Notification …
Navin Chemicals imported crude emetine under a duty‑exemption licence that required re‑export after processing. The goods were found to be emetine hydrochloride with impurities, leading the Additional Collector to confiscate them and offer a fine of Rs 10,000 for release. The company appealed to the …
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 …
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 appellant, I.T.C. Ltd., chartered two imported fishing trawlers from the respondents but later claimed the vessels were defective and that the charter party was void due to a mutual mistake about the refrigeration system and alleged violation of import licence conditions. The respondents filed …
