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1 - 10 of 20 (0.21 seconds)Section 110 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
S. Narayanappa & Ors vs Commissioner Of Income-Tax, Bangalore on 27 September, 1966
28. It has been held in the case of Assistant Collector of Customs v. Malhotra, (paragraph 13) following its earlier decision in the case of Narayanappa v. Commissioner of Income Tax. Bangalore, reported in AIR 1967 SC 523 that the satisfaction as to the reasonable belief under Sub-section 1 of Section 110 of the Customs Act is not absolutely subjective in as much as the reason for the belief of the appropriate officer have to be relevant and not extraneous.
Section 100 in The Customs Act, 1962 [Entire Act]
Section 111 in The Customs Act, 1962 [Entire Act]
Kesoram Industries & Cotton Mills Ltd vs Comnmissioner Of Wealth Tax, (Central) ... on 24 November, 1965
54. He has also relied upon the decision of Satyabrata Sinha, J, in the case of Bowriah Cotton Mills Co. Ltd. v. Commissioner of Customs, Calcutta . In support of his contention that at this stage there should be no interference by the writ court.
Section 1 in The Customs Act, 1962 [Entire Act]
Section 34 in The Customs Act, 1962 [Entire Act]
Ranjit Export Private Ltd. vs Collector Of Customs, Madras on 6 September, 1984
39. There has to be an overt act on the part of the concerned person for constituting an attempt to export. The view which I am taking is supported by decision of the Madras and Bombay High Courts. It has been held by the Madras High Court in the case of Ranjit Export (P) Ltd v. Collector of Customs, Madras, that without there being any overt act towards movement of the goods for taking them out of India there cannot be attempt to export. Same is the view taken by Collector, Central Excise and Gold Control (CEGAT) (CEGAT) and (CEGAT) where it has been held, inter alia, that without actual movement of the goods there is no attempt to export and when the goods were kept in a private godown for six months without any movement of the same towards Nepal, there was no attempt to export.