Created by Fuzzy Cloud | Our 2nd AI-Powered Solution
9 judgments · newest first · showing 1–9
The Union of India appealed against the Bombay High Court's order that set aside the customs collector's confiscation of prohibited goods and the vessel MANSC0‑3 under Sections 111(d), 111(f) and 115(2) of the Customs Act, 1962. The High Court had held that the vessel's arrival time for the 24‑hour …
The respondent, Mis. Sh. Ram Rayons, applied for a supplementary import licence and paid a fee of Rs.1 lakh under Clause 4(2) of the Imports (Control) Order, 1955. A policy change later prevented the issuance of the licence, prompting the respondent to file a writ petition seeking a refund of the …
MJ Exports Ltd., a recognised trading house, imported haemodialysers from West Germany under an Open General Licence (OGL) for "stock and sale" and cleared them for "home consumption" free of duty. The goods were repacked in India and exported to the USSR. Customs detained the goods, deeming the …
The Union of India and the Collector of Customs appealed against a Bombay High Court order that allowed the exporter S.R. Dugar to re‑export four consignments of raw silk yarn. The silk had been imported by Ms. Renu Pahilaj under an advance import licence that was later cancelled. The licence …
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 …
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 …
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 …
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 …
The Supreme Court examined the validity of a series of "abeyance circulars" issued under clause 8B of the Imports (Control) Order, 1955, which placed the licence applications of Liberty Oil Mills and 60 other concerns in abeyance pending investigation into alleged illegal import of beef tallow. The …
