Criminal Procedure Code, 1973, Section 482 -- Quashing of order - Commissioner(Appeals) customs and Central Excise - Pre-condition to hearing of appeal - Once an appeal is admitted for adjudication the application for stay should not be decided by imposing such conditions as are onerous or penal or tend to negate the statutory right of an appeal - Condition of pre-deposit..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 22(c), 35, 42, 50, 57 -- Recovery of contraband - Conviction - Validity - Accused persons travelling in auto rickshaw tried to flee on seeing police officials - After being searched they were found to be in possession of 750 ampules of Buprenorphine - Evidence of ASI corroborated by evidence of Excise Inspector..........
Criminal Procedure Code, 1973, Section 110(g) -- Habitual offender - Quashing of proceedings - Allegations made in complaint and document (Annex.1) highly contradictory - Only single case under Excise Act registered against petitioner which resulted into acquittal - Police Officers resorted to the proceedings to cover up their failure and insufficiency - Necessary..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 20(b)(ii)(c) -- Recovery of contraband - Commercial quantity - Independent witnesses stated that 9 Kg 800 gm and 11 Kg 500 gm of ganja recovered from attache and gunny bag carried by accused persons in their presence - Samples sealed with personal brass seal of Excise Officer - Proper entries pertaining to..........
Criminal Procedure Code, 1973, Section 451 -- Release of truck on Superdari - Evasion of tax and cheating Excise and Taxation Department - Truck ordered to be released on Superdari - Magistrate reviewed his order and cancelled the order releasing vehicle on Superdari - Held, Magistrate cannot review its own order - Secondly ETO had no locus standi to file an application..........
Criminal Procedure Code, 1973, Section 457 -- Release of motor cycle seized in a case under NDPS Act - Seizure made by Excise Officer and not by Police Officer - `Police Officer' in S.457 Cr.P.C. includes an Excise Officer reporting such seizure to a criminal court in connection with the enquiry or trial of criminal case...........
Constitution of India, 1950, Article 14 -- Excise Policy, 2012-13, Clause 2.8 - Bid - Condition - Validity - Government requiring bidder to enclose a demand draft for an amount equivalent to 20% of bid amount in those cases where bid amount exceeds 25% of reserve price as the purpose for same is to curtail arbitrary and inflated bids which are not likely to be honoured by..........
Central Excise Act, 1944, Section 3 -..........
Criminal Procedure Code, 1973, Section 482 -- Quashing of proceedings - Offence u/ss 420, 467, 379 of IPC and 47 of Excise Act - Order of District Magistrate canceling licence has been set aside by Board of Revenue and the matter was remitted to District Magistrate to decide afresh - District Magistrate did not pass any order and the matter is pending since 2006 - Held,..........
Central Excise Act, 1994, Section 5A -- Notification No.8/97-CE, dated 1.3.1997 - Export & Import (EXIM) Policy 1997-2002, Para 19 - Benefit of exemption notification - Availability - Assessee 100% export oriented unit (EOU) - Manufacturing finished goods from raw material purchased from another EOU - Cannot be denied benefit of notification on ground that raw material..........
