Customs Act, 1962, Section 108 -- Held, that if a person is called upon to make the statement before the custom authorities he cannot be said to be accused of an offence - The said person is bound to comply with such directions - He is not excused from speaking the truth on the premise that such statement could be used against him - This requirement is for enabling the..........
Customs Act, 1962, Section 111(m) -- Imported goods - Seized on ground of under valuation - Even in case of existence of power, exercise thereof has to be fair and reasonable and consistent with the principle of proportionality - Neither any provisional assessment made nor any show cause notice so far given - Only allegation so far is of undervaluation - Nothing to show..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 15 -- Poppy straw - Recovery of 29 bags from house of deceased - Confessional statement recorded by Customs Officer - Confession retracted after more than 6 years - It is no retraction - Conviction on basis of confession, upheld ...........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 15 -- Poppy straw - Recovery of 29 bags from house of deceased - Confessional statement recorded by Customs Officer - Confession retracted after more than 6 years - It is no retraction - Conviction on basis of confession, upheld...........
Customs Act, 1962, Section 108, Evidence Act, 1872, Section 25, Narcotic Drugs and Psychotropic Substances Act, 1985, Section 53 -- Recovery of heroin by Custom Officials - S.53 of NDPS Act empowers the Custom Officer with power of Police Officers - Any confession made to Custom Officials u/s 108 of Customs act would be hit by S.25 of Evidence Act and thus not admissible...........
Customs Act, 1962, Section 108 -- Confession made to Custom Official - Later on retracted - Held, that retracted confession is a weak evidence - Same should be truthful and trustworthy - Retracted confession is only a corroborative piece of evidence and conviction cannot be based on the basis of retracted confession alone...........
Customs Act, 1962, Section 135 -- Duty Draw back - Petitioner alleged to have floated various firms in false and fictitious names with dishonest intention to obtain the duty drawback - Held, that prima facie case u/s 135 of the Act is made out...........
Customs Act, 1962, Section 135(1)(a) -- Evasion of duty or prohibitions - S.135(1)(a) of the Act consists of two parts - Fist relates to evasion of duty and second prohibition - The word or is to be read disjunctively and not conjunctively - The words have to be assigned the same meaning as contained in S.2(33) of the Act - It not only takes within its sweep the goods..........
Customs Act, 1962, Section 113(h)(i)(ii) -- Wrongful claim of drawback - Both the parts of S.113(h) of the Act deal with wrongful claim of drawback - One dealing with dutiable or prohibited goods and the other with entry of goods which was even otherwise covered...........
Customs Act, 1962, Section 2(41), 14 -- Export value - For determining the export value of goods even if no duty is leviable procedure for determining the same is laid down in S.14 of the Act - For assessing the value for the purpose of export, it is to be determined at the price at which such goods are ordinarily sold at the place of exportation at the course of..........
