Section 120 in The Customs Act, 1962
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
(1) Smuggled goods may be confiscated notwithstanding
Central Board of Excise and Customs, New
Delhi, exercising the powers under section 129D of the
Customs Act directed the Collector to apply ... Customs Act, 1962,
rad with Sec. 3(3) of Foreign Trade
(Development & Regulation) Act, 1962, rad
with Sec. 11 of the Customs Act
terms of Sections
111(d) and 111(l) of the Indian Customs Act.
8
Appeal No(s).: C/40052 & 40053/2023-DB
10. Consequent ... Customs (Preventive)
[2020 SCC OnLine CESTAT 210] (paras. 13,16)
iii. Daleep Kumar Verma v. Commissioner of Customs
(Preventive), Shillong & ors. [Customs Appeal
terms of Sections
111(d) and 111(l) of the Indian Customs Act.
8
Appeal No(s).: C/40052 & 40053/2023-DB
10. Consequent ... Customs (Preventive)
[2020 SCC OnLine CESTAT 210] (paras. 13,16)
iii. Daleep Kumar Verma v. Commissioner of Customs
(Preventive), Shillong & ors. [Customs Appeal
VERSUS
Principal Commissioner of .....Respondent
Customs (Preventive)
New Custom House, Near IGI Airport
New Delhi
With
CUSTOMS APPEAL NO. 52923 OF 2019
(Arising ... brought into the
Indian Customs waters in violation of any prohibition
imposed on their import under the Customs Act . In this
case, the gold
other persons a group of unit the members of which by custom or usage are joint in estate or residence; (17) "land" means- (a) land ... interests therein to be a landholder for the purposes of this Act; (19) "landless person" means a person who holding no land for agricultural purposes
scheme under Section 391 of the Act.
(iii) The Bank in respect of amounts paid to the Custom Authorities stands in surety ... with interest payable by the Custom Authorities.
(v) By proposing and passing a Scheme of Arrangement, the company has acted against the interest
State Of Andhra Pradesh vs State Of Karnataka & Ors on 25 April, 2000
Bench
S.K. Mukherejee vs Union Of India on 3 August, 1994
Equivalent citations: 1994 AIR
relevant provisions of the Customs Act and the Evidence Act. The relevant sections from the Customs Act, 1962 are set out below :---
" Section ... Customs. The prosecution therefore sought to take recourse to their statements allegedly recorded during the enquiry under the Customs Act . Also sought to be relied