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1 - 10 of 28 (0.29 seconds)Section 110 in The Customs Act, 1962 [Entire Act]
Section 124 in The Customs Act, 1962 [Entire Act]
Section 108 in The Customs Act, 1962 [Entire Act]
Gold (Control) Act, 1968
The Customs Act, 1962
Shanti Lal Mehta vs Union Of India And Ors. on 9 November, 1982
19. The Appellants also relied upon the decision of
the Hon'ble Delhi High Court in the case of Shanti Lal
Mehta vs. UOI and Others reported in
MANU/DE/0249/1982: 1983(14)ELT1715 (DEL),
which elaborately dealt with Town seizures. The
relevant portion of the Order are reproduced below:
State Of Maharashtra vs Prithviraj Pokhraj Jain on 13 June, 1973
"19. The burden was, therefore, on the prosecution
to prove that the goods were smuggled. For this the
prosecution relied upon the evidence of Hebbar who
stated that he believed the goods to be smuggled,
because watches and watch straps were of foreign
34
Appeal No.: C/76175, 76176, 76177/2024-DB
origin, the import of which was heavily restricted and
prohibited and they were found in huge quantity. The
foreign origin of the watches is tried to be shown
from the foreign markings on the watches. The
question whether the foreign markings of goods can
be treated as admissible in evidence was considered
by Naik J. in Criminal Appeal No. 3 of 1966, decided
on 22nd December, 1966. Among the property
involved in that case were some gold slabs. The
slabs bore the marking "Johnson Mathey 9990
London". Naik J. observed in his judgment that the
markings do not speak for themselves and that
evidence would be hearsay evidence. There was
nothing to indicate that the markings were really
done by Johnson Mathey in London. No presumption
can arise in regard to the markings, unless there is
evidence to show that those markings were made by
a particular company in the ordinary course of
business.
Commissioner Of Customs (Prev), ... vs Ashok Kumar Agarwal on 20 September, 2016
),
Patna, reported in MANU/CK/0089/2018 2019
(365) ELT 940 (Tri.- Kolkata)
CESTAT, Kolkata in the case of Commr. Of
Customs (Preventive), Kolkata v. Ashok Kumar
Agarwal, reported in MANU/CK/0180/2016:
Rajesh Pawar vs Union Of India & Ors on 19 August, 2014
), West
Bengal, reported in 2010 (261) ELT 812 (Tri.-
Kolkata)
Hon'ble Calcutta High Court in the case of
Rajesh Pawar v. Union of India, reported in
MANU/WB/0895/2014: 2014 (309) ELT 600
(Cal.)