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Sea Customs Act

3 judgments · newest first · showing 1–3

COCHIN SHIPPING CO. ETC. ETC.versusE.S.I. CORPORATION

1992 INSC 208Dismissed

Cochin Shipping Co., a company engaged in stevedoring, clearing and forwarding at Cochin Port, received a notice under the Employees' State Insurance Act, 1948 to pay contributions. The company contended that the Kerala Government's notification extending the Act to "shops" did not apply to it, …

SHARP BUSINESS MACHINES PVT. LTD., BANGALOREversusCOLLECTOR OF CUSTOMS, BANGALORE

1990 INSC 255Dismissed

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 …

B. SAHA AND ORS.versusM. S. KOCHAR

1979 INSC 127Dismissed

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 …