purported to be given by the Collector of Customs under Section 137(1) of the Customs Act was not in accordance with the law because ... Customs Act has been given by the Collector of Customs for prosecuting the petitioner under Section 135 of the Customs Act, that only one sanction
powers for customs officials to deal with matters coming within the ambit of the Customs Act . Section 108 of the Customs Act contains provisions ... filed by the appropriate customs officer before such Magistrate with necessary sanction under Section 137 of the Customs Act, will attract the provisions of Section
Amal Chandra Das vs The State Of West Bengal And Others on 22 May, 2024
Amal Chandra Das vs The State Of West Bengal And Others on 22 May, 2024
Amal Chandra Das vs The State Of West Bengal And Others on 22 May, 2024
does not relate to any particular section of the Sea Customs Act but is a general provision. That would apply because it has been held ... find that the offence relates to Sections 86 and 137 of the Sea Customs Act.; Section 86 provides how a bill of entry
137 of the Sea Customs Act, 1878 (hereinafter referred to as the Act), which is to the following effect :-
"137. No goods, except passengers ... case on merits. Mr. Banerjee, placed Sections 29 and 137 of the Sea Customs Act, 1878 which are to the following effect
Customs collector ....."
The question is whether the offence under Section 167 (37), read with Section 137 of the Sea Customs Act has been committed ... quite evident that though Section 29 or 137 of the Sea Customs Act was not specifically mentioned, the Respondent was told that by understating
Customs Act, the Customs Authorities are masters of their own procedure Local Government Board v. Arlidge, (1915) A. C. 120 at p. 137 (last para ... such regulations does not affect the jurisdiction of the Customs Collector to act and proceed under Section 182 of the Act. (See the observations
Sanchaita Investments And Ors. vs State Of West Bengal And Ors. on 5 March, 1981
