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1 - 10 of 26 (0.35 seconds)Section 112 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 111 in The Customs Act, 1962 [Entire Act]
Misrimal Hansraj vs Union Of India (Uoi), Represented By The ... on 11 April, 1974
But we are constrained to observe that the very case of .Misrimal Hansraj v. Union of India was over-ruled by the same (Madras) High Court in the case of Assistant Collector of Customs, Madras v. Misrimal, 1977-Criminal Law Journal 1551 (Madras). While over-ruling the said case their Lordships of Madras High Court in paragraph 10 observed as follows :
Amba Lal vs The Union Of India And Others on 3 October, 1960
In the case of Amba Lal v. Union of India, supra, it was laid down that the goods cannot be confiscated unless the State discharged its onus in establishing the offence or that they had been unlawfully imported.
Gian Chand And Others vs The State Of Punjab on 13 November, 1961
Same view was reiterated in the case of Gian Chand v. State of Punjab, supra.
Mangala Prosad vs V.J. Manerikar And Ors. on 3 January, 1964
Manerikar, supra, it was held that if the goods were not covered by erstwhile Section 178-A(2) the burden to prove unlawful importation is on the Customs authorities.