Customs Act, 1862 , and therefore, Chapter XXIA is not
applicable also does not have any merit. A person accused of offences under
the Customs Act ... follow the procedure of Compounding of
Offences specified under Section 137(3) of Customs
Act, 1962. Moreover, as the accused is accepting the
guilt
Customs Act were initiated against the accused persons.
(41) The customs Act, it was contended, is a Code in itself. Only such acts could ... provisions of the Customs Act as provided in Chapter XVI; to taking cognizance of offences under the Act ( section 137 ) and to raise presumptions
exercise of the powers vesting in him under Section 137(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act ... their appointment as Collectors of Customs and the exercise of authority by them under Section 137 of the Act cannot be called into question collaterally
prosecution proceeding and
sanction for the same under section 137(3) of the Customs Act, 1962, both
the facets of Article 22(5) are violated ... prosecution in absence of either any sanction under
Section 137(3) of the Customs Act, 1962, exhibits absolute casualness and
serious lapse on the part
Customs (Preventive) has accepted the petitioner's case for
compounding under the provisions of Section 137(3) of the
Customs Act, 1962 (the Customs ... Chief Commissioner of Customs considered
the petitioner's case for compounding the offence under Section
137(3) of the Customs Act and found that
that sub-Section (3) has been added to Section 137 of the Customs Act, 1962, all offences under that chapter can be compounded ... taking advantage of the new provision under Section 137(3) of the Customs Act, 1962 within three weeks as indicated above.
6. In this view
Customs Act (hereinafter called as 'the Act') was recorded. The recovered goods were seized and after obtaining the requisite information under Section 137 ... Act, 1947 read with section 11 of the Customs Act, 1962.
2. Now, therefore, in exercise of the powers conferred on me by section 137
Samsung Electronics Company Limited & ... vs Kapil Wadhwa & Ors. on 17 February, 2012
Author
Code and who has been guilty of an offence punishable
under the Act, nature of information received by them, time of
the arrest, seizure ... case of FERA and under Section 137 of the
Customs Act. To say differently, the police officer after
consummation of the investigation files a report
Customs Act (hereinafter called as 'the Act') was recorded. The recovered goods were seized and after obtaining the requisite information under Section 137 ... Act, 1947 read with Section 11 of the Customs Act, 1962. 2. Now, therefore, in exercise of the powers conferred on me by Section 137
