Search Results for "evasion of duty"

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Supreme Court Dismisses Appeals in Customs Act Case, Upholds Convictions for Smuggling Foreign Wrist Watches. Appellants Convicted Under Section 135(1)(b)(i) of Customs Act Based on Confessional Statements and Recovery Evidence

The Supreme Court heard appeals against a common judgment of the Gujarat High Court dated 21 December 2010, which dismissed criminal revision applicat...

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High Court Allows Bail in Customs Act Case, Quashes Magistrate's Order Due to Illegal Arrest and Bailable Offence Classification. Petitioners Released on Bail with Conditions

The High Court of Bombay allowed a criminal writ petition challenging the denial of bail to petitioners accused under the Customs Act, 1962. The petit...

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"Bombay High Court Quashes Decades-Old Show Cause Notice: Justice Delayed Is Justice Denied" "Excessive delay in adjudication renders the process violative of natural justice, says the Court."

The Bombay High Court quashed a 21-year-old adjudication process initiated by a show cause notice (SCN) issued in 2003 against M/s Esjaypee Impex Pvt....

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Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...