CUSTOMS ACT, 1962
(1) No court shall take cognizance of any offence under section 132, section 133, section 134 or 1[section 135 or section 135A], except with the previous sanction of the 2[Commissioner of Customs].
(2) No court shall take cognizance of any offence under section 136,—
(a) where the offence is alleged to have been committed by an officer of customs not lower in rank than 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs], except with the previous sanction of the Central Government;
(b) where the offence is alleged to have been committed by an officer of customs lower in rank than 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs], except with the previous sanction of the 2[Commissioner of Customs].
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Section 137 of the Customs Act, 1962, delineates the procedure for the cognizance, prosecution, and potential compounding of offences under the Act. It emphasizes the necessity of prior sanction for initiating criminal proceedings and provides mechanisms for the settlement of offences through compounding, thereby balancing enforcement with procedural safeguards.
Section 137 establishes that no court shall take cognizance of offences under specified sections of the Act (notably Sections 132 to 135A) without prior sanction from the competent authority (Principal Commissioner or Commissioner of Customs). It further permits offences to be compounded either before or after the institution of prosecution by the Chief Commissioner of Customs, on payment of prescribed amounts, as per rules framed under the Act.
This concise legal commentary underscores the critical importance of procedural compliance, especially the requirement of prior sanction, in initiating and prosecuting offences under the Customs Act, 1962, while also highlighting the avenues for settlement through compounding.
Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898)1 an offence under this Chapter other than an offence punishable 2[under clause (i) of sub-section (1) of section 135 or under sub-section (2) of that section] may be tried summarily by a magistrate.
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1. See now the Code of Criminal Procedure, 1973 (2 of 1974).
2. Subs. by Act 36 of 1973, sec. 8, for "under clause (i) of section 135" (w.e.f. 1-9-1973).
(1) Notwithstanding anything contained in any other law for the time being in force,—
(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a “computer print out”), if the conditions mentioned in sub-section (2) and the other provisions contained in this section are satisfied in relation to the statement and the computer in question,
shall be deemed to be also a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, wi
(1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,—
(a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or
(b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the intere
(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—In this section, “culpable mental state” includes intention, motive, knowledge of a fact and belief in, or reason to believe, a fact.
(2) For the purpose of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.]
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1. In
Where any document—
(i) is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law, or
(ii) has been received from any place outside India in the course of investigation of any offence alleged to have been committed by any person under this Act,
and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the court shall—
(a) presume, unless the contrary is proved, that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the h
(1) If the person committing an offence under this Chapter is a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to such punishment provided in this Chapter if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Chapter has been committed by a company and it is proved that the offence has been committed with the consent or conni
(1) Nothing contained in section 562 of the 2Code of Criminal Procedure, 1898 (5 of 1898), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
(2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in sub-section (3) of section 135.]
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1. Ins. by Act 36 of 1973, sec. 11 (w.e.f. 1-9-1973).
2. See now section 360 of the Code of Criminal Procedure, 1973 (2 of 1974).
All the conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs.
(1) 1[Where any sum payable by any person] under this Act 2[including the amount required to be paid to the credit of the Central Government under section 28B] is not paid,—
(a) the proper officer may deduct or may require any other officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other officer of customs; or
(b) the 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may recover or may require any other officer of customs to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the 4[Assistant Commissioner of Customs or Deputy Commissioner of Customs] or such other officer of customs; or
(1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment to that person, the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs], may, notwithstanding anything contained in this Act or such other law, grant leave for such import, export or clearance on the person executing a bond in such amount, with such surety or security and subject to such conditions as the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] approves, for the doing of that thing within such time after the import, export or clearance as may be specified in the bond.
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(1) When any material is imported under an import licence belonging to the category of Advance Licence granted under the 2Imports and Exports (Control) Act, 1947 (18 of 1947), subject to an obligation to export the goods as are specified in the said Licence within the period specified therein, the 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may, notwithstanding anything contained in this Act, permit clearance of such material without payment of duty leviable thereon.
(2) The permission for clearance without payment of duty under sub-section (1) shall be subject to the following conditions, that is to say—
(a) the duty payable on the material imported shall be adjusted against the drawback of the duty payable under this Act under any other law for the time being in force on the export of goods specified
(1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purpose of this Act.
(2) After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the 1[Commissioner of Customs] may direct.
(3) No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination thereof, if such duty amounts to five rupees or more.
All operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by, or at the expense of, the owner, importer or exporter of the goods, as the case may be.
(1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations.
(2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulation may provide for—
(a) the authority by which a licence may be granted under this section and the period of validity of any such licence;
(b) the form of the licence and the fee payable therefor;
(c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an
(1) Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purpose of this section, “authorised representative” means a person authorised referred to in sub-section (1) to appear on this behalf, being—
(a) his relative or regular employee; or
(b) a custom house agent licensed under section 146; or
(c) any legal practitioner who is entitled to practise in any civil court in India; or
(1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be done on his behalf by his agent.
(2) Any such thing done by an agent of the owner, importer or exporter of any goods shall, unless the contrary is proved, be deemed to have been done with the knowledge and consent of such owner, importer or exporter, so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself.
(3) When any person is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of this Act, such person shall, without prejudice to the liability of the owner, importer or exporter of such goods for such purposes:
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(1) Where this Act requires anything to be done by the person in charge of a conveyance, it may be done on his behalf by his agent.
(2) An agent appointed by the person in charge of a conveyance and any person who represents himself to any officer of customs as an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or under this Act or any law for the time being in force, and to penalties and confiscations which may be incurred in respect of that matter.
Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended:
Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.
(1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by public auction or by tender or with the consent of the owner in any other manner.
(2) The proceeds of any such sale shall be applied—-
(a) firstly to the payment of the expenses of the sale,
(b) next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods,
(c) next to the payment of the duty, if any, on the goods sold,
(d) next to the payment of the charges in respect of the goods sold
The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely:—
(a) officers of the Central Excise Department;
(b) officers of the Navy;
(c) officers of Police;
(d) officers of Central or State Governments employed at any port or airport;
(e) such other officers of the Central or State Government or a local authority as are specified by the Central Government in this behalf by notification in the Official Gazette.
The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all the other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued—
(a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the Collector of Customs (Appeals) in the exercise of his appellate functions.]
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The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification—
(a) any power exercisable by the Board under this Act shall be exercisable also by 1[a 2[Chief Commissioner of Customs] or a 3[Commissioner of Customs]] empowered in this behalf by the Central Government;
(b) any power exercisable by a 3[Commissioner of Customs] under this Act may be exercisable also by a 4[Joint Commissioner of Customs] or an 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government;
(c) any power exercisable by a 4[Joint Commissioner of Customs] under this Act may be exercisable also by an 5[Assistant Commissioner of Customs or Depu
Any order or decision passed or any summons or notice issued under this Act, shall be served,—
(a) by tendering the order, decision, summons or notice or sending it by registered post to the person for whom it is intended or to his agent; or
(b) if the order, decision, summons of notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house.
Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be.
(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as it thinks fit.
(2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 128 or the Appellate Tribunal under section 129A, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation.—In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretari
The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund, drawback or any other sum due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]
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1. Ins. by Act 12 of 1990, sec. 62 (w.e.f. 31-5-1990).
(1) No suit, prosecution or other legal proceedings shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations.
(2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month’s previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause.
(1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
1[(a) the manner of determining the transaction value of the imported goods and export goods under sub-section (1) of section 14;]
(b) the conditions subject to which accessories of and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that article;
2[***]
(d) the detention and confiscation
(1) Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:—
(a) the form of a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, 1[bill of transhipment, declaration for transhipment], boat-note and bill of coastal goods;
2[(aa) the 3[form and manner] in which an application for refund shall be made under section 27;]
(b) the conditions subject to which the transhi
(1) All rules and regulations made under this Act shall be published in the Official Gazette.
(2) Any rule or regulation which the Central Government or the Board is empowered to make under this Act may provide—
(i) for the levy of fees in respect of applications, amendment of documents, furnishing of duplicates of documents, issue of certificates, and supply of statistics, and for rendering of any services by officers of customs under this Act;
(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or any person who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable,—
(a) in the case of contravention or failu
Every rule or regulation made under this Act, every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N 14, 25, 28A, 43, 66, 69, 70, 74, 75, 76, 98, 98A, 101 and 123 and every order made under sub-section (2) of section 25, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session, immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or notification or order, or both Houses agree that the rule or regulation should not be made or notification or order shall thereafter have effect only in such modified form or be of no effect, as
Where any rule, regulation, notification or order made or issued under this Act or any notification or order issued under such rule or regulation, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not—
(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
(b) affect the previous operation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accured or incurred under any rule, regulation, notification or order so amended, repealed, supersede
(1) The enactment specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.
(2) In the Indian Tariff Act, 1934 (32 of 1934)—
(a) for section 2, the following section shall be substituted, namely:—
“2. Duties specified in the Schedules to be levied.—The rates at which duties of customs shall be levied under the Customs Act, 1962, are specified in the First and Second Schedules.”;
(b) sections 5 and 6 shall stand repealed,
(3) Notwithstanding the repeal of any enactment by this section,—
(a) any notification, rule, regulation, order or notice issued or any appointment or declar
If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the enactments repealed by this Act to the provisions of this Act, the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to be necessary or expedient for the purpose of removing the difficulty.
Year No. Short title Extent of repeal
1 2 3 4
1878 8 The Sea Customs Act The whole
1896 8 The Inland Bonded Warehouse Act The whole
1924 19 The Land Customs Act The whole
1934 22 The Aircraft Act Section 16.
Legal Comments- "Introduction" - The provided sources aggregate case-law and statutory interpretations surrounding the Customs Act, 1962 (and allied statutes) to illuminate how Sections 110, 124, 135, 167, 104, 105, 111, 113, 114, 126, 129A, 137, 197, and related provisions have been interpreted in various contexts such as detention, bail, seizure, detention of goods, jurisdiction, and appeals. [Nirmalaben Devchandbhai Tandel VS Union of India - Crimes (1985)], [Nirmalaben Devchandbhai Tandel VS Union of India & others - 1985 0 Supreme(Bom) 134], [Chandra CFS and Terminal Operators Pvt. Ltd. VS Commissioner of Customs - 2015 0 Supreme(Mad) 2977]- "What Section Says" - Section 110 deals with seizure and reasonable belief; Section 124 governs notice for confiscation; Section 135 pertains to evasion of duty; Section 104 provides power of arrest by customs; Section 167/437/439 pertain to bail/remand; Section 110A/129A address adjudication and appeals; Section 126/127 concern vesting of confiscated goods and penalties. [00900015958], [KSJ Metal Impex (P) Ltd. Rep. by its Managing Director VS Under Secretary (Customs), Government of India - 2013 0 Supreme(Mad) 428], [BIJAN HALDER VS STATE OF WEST BENGAL - 1993 0 Supreme(Cal) 246], [Vimal Narain VS State of Rajasthan - 1997 0 Supreme(Raj) 1496], [City Office Equipments, rep. by its Proprietor Pawan Kumar JhunJhunwala VS Commissioner of Customs - 2014 0 Supreme(Mad) 3559], [Jindal Imaging Ltd. VS Commissioner of Central Excise, Nasik - Custom Excise And Service Tax Appellate Tribunal (2006)]- "Essential ingredients" - Establishing jurisdiction and authority of customs officers; proof of smuggling or evasion; compliance with notice and hearing; applicability of bail/remand rules; connection between detention and lawful proceedings; propriety of adjudication and appellate avenues. [Colossustex Private Limited VS Union of India Through the Secretary, Ministry of Finance, Department of Revenue, North Block, Secretariat Building, New Delhi - 2023 0 Supreme(Bom) 1201], [Dal Thang VS State of Mizoram - 2004 0 Supreme(Gau) 172], [CHARANDAS MALHOTRA VS ASSISTANT COLLECTOR OF CUSTOMS - 1966 0 Supreme(Cal) 87], [VISHNU KUMAR VS COMMISSIONER OF CUSTOMS NEW DELHI - 2010 0 Supreme(Del) 420]- "Scope of Section" - The scope covers seizure, confiscation, adjudication, detention, and post-seizure rights across goods and persons, including cross-cutting issues with COFEPOSA/CFEX (e.g., detention orders) and with other Acts (CF Exchange, FERA, Fort). It also covers applicability to DRIs and entrustment under Section 6. [B. N. Dey & Co. and others VS State of Assam & Ors. - 1982 0 Supreme(Gau) 123], [Commissioner of Customs, Ahmedabad VS Suncity Strips and Tubes P Ltd. - 2022 0 Supreme(SC) 788], [Vimal Narain VS State of Rajasthan - 1997 0 Supreme(Raj) 1496]- "Punishment for Section" - Penalties range from confiscation (Sections 113, 111, 114) to fines, imprisonment (where relevant), and penalties under Chapter XIV; exemptions and special duties (Section 25, Section 149) interact with penalties; double jeopardy concerns addressed in certain contexts. [B. R. Enterprises VS Commissioner Of Customs, Icd, Tkd, New Delhi - 2006 0 Supreme(P&H) 3879], [DAILY THANTHI VS COMMISSIONER OF CUSTOMS, CHENNAI - 2005 0 Supreme(SC) 533], [01100020330]- "Legal comments" - - "Legal Comment 1" - "Onus of proof for smuggled VCRs" - The onus lies on the customs authorities to prove that seized VCRs were smuggled; detention orders premised on such fact without material to prove smuggling vitiate the order under COFEPOSA framework. [Nirmalaben Devchandbhai Tandel VS Union of India - Crimes (1985)] - "Legal Comment 2" - "Detention vitiation due to absence of material before detaining authority" - When detaining authority lacks material to show smuggling, detentions under COFEPOSA are vitiated. [Nirmalaben Devchandbhai Tandel VS Union of India - Crimes (1985)], [Nirmalaben Devchandbhai Tandel VS Union of India & others - 1985 0 Supreme(Bom) 134]- "Legal Comment 3" - "Customs Officer not police officer for CrPC 457 purposes" - Customs officers are not police officers under CrPC; Section 457 CrPC applicability is limited; but sections 110/111/122 interplay with duties; confessions by customs officers may be considered under Evidence Act contexts. [Jagason Das VS Custom Officer - Crimes (1992)], [Banshidhar Maharana VS State Of Bihar - 1992 0 Supreme(Pat) 19]- "Legal Comment 4" - "Jurisidiction exclusive for refund of duty" - Section 27(3) confers exclusive jurisdiction to Assistant Commissioner for refunds; civil courts barred. [Shree Synthetics Ltd. VS Union Of India (Uoi) And Ors. - 1999 0 Supreme(MP) 236]- "Legal Comment 5" - "Section 167 not applicable to 104 cases" - Section 167 CrPC not attracted where a person is arrested and produced before a Magistrate under Section 104; Magistrate lacks power to remand under 167/437 in such Customs cases. [BIJAN HALDER VS STATE OF WEST BENGAL - 1993 0 Supreme(Cal) 246], [Vimal Narain VS State of Rajasthan - 1997 0 Supreme(Raj) 1496]- "Legal Comment 6" - "Detention and bail under non-cognizable offences" - For non-cognizable offences under the Act, bail can be ordered; judiciary has held on bail in several matters (Jaipur bench, etc.). [Gulam Husain VS Customs and Central Excise Deptt. - 1991 0 Supreme(Raj) 608], [National Industries VS Assistant Collector of Customs, Madras - 1979 0 Supreme(Mad) 398]- "Legal Comment 7" - "Entrustment under Section 6 essential" - DRl entrustment without Section 6 entrustment invalidates proceedings; jurisdictional chain matters. [Shinde Brother VS Deputy Commissioner, Ratchur - 1966 0 Supreme(SC) 228]- "Legal Comment 8" - "Provisional release with conditions" - Courts have ordered provisional release with conditions (duty payment, personal bond) while investigations proceed under Section 110/111; interim orders subject to adjudication. [Sada Sukhi Electronic VS Commissioner of Customs - 2014 0 Supreme(Mad) 98], [Chandra CFS and Terminal Operators Pvt. Ltd. VS Commissioner of Customs - 2015 0 Supreme(Mad) 2977]- "Legal Comment 9" - "Warehousing and goods removal" - Warehoused goods can be cleared for home consumption on payment of duty; de-licensing affects custody; Section 71 governs removal; Section 72/68 interplay. [CHARANDAS MALHOTRA VS ASSISTANT COLLECTOR OF CUSTOMS - 1966 0 Supreme(Cal) 87], [Nirmalaben Devchandbhai Tandel VS Union of India & others - 1985 0 Supreme(Bom) 134]- "Legal Comment 10" - "Notice and hearing requirements for seizures" - Seizure notices under Section 110/124 require hearing opportunities; failure to follow can render actions defective; discussion of evidentiary standards in penalties. [Dad, Thang VS State of Mizoram - 2004 0 Supreme(Gau) 3], [Dal Thang VS State of Mizoram - 2004 0 Supreme(Gau) 172]- "Legal Comment 11" - "Appeals and adjudication structure" - Customs Act provides internal appellate routes (Section 129A, CESTAT) and common adjudicating authorities per 2012-2015 Board circulars; DRl cases can be allocated to adjudicators per guideline; remand cases stay with original adjudicating authority. [KSJ Metal Impex (P) Ltd. Rep. by its Managing Director VS Under Secretary (Customs), Government of India - 2013 0 Supreme(Mad) 428], [0100000000]- "Legal Comment 12" - "Demurrage/Detention charges not automatically recoverable" - Good faith requirement; detention/demurrage charges not automatically recoverable against customs without proper basis; duty to examine information. [UNION OF INDIA VS NAVSHAKTI INDUSTRIES P. LTD. - 2012 0 Supreme(Del) 889]- "Legal Comment 13" - "Demurrage/value disputes and valuation" - Demurrage cannot be added to assessable value under Rule 10/Section 14; valuation rules struck as ultra vires; price evidence and import valuation disputes. [Tata Steel Ltd. VS Union of India - 2019 0 Supreme(Ori) 344], [Kalyani Stores: Advocate General For The State Of U. P. VS State Of Orissa - 1965 0 Supreme(SC) 217]- "Legal Comment 14" - "COFEPOSA detentions and voluntaries" - Detention orders based on voluntary statements require placing the statements (and retractals) before detaining authority; non-placement vitiates the order. [Nirmalaben Devchandbhai Tandel VS Union of India - Crimes (1985)]- "Legal Comment 15" - "Effect of COFEPOSA detentions on constitutional rights" - Writs challenging detentions under COFEPOSA require strict standards of due process; right to hearing and reasoned decisions. [Salhammal VS The Government of Kerala - 2002 0 Supreme(Ker) 743], [Nirmalaben Devchandbhai Tandel VS Union of India - Crimes (1985)]- "Legal Comment 16" - "DRI adjudication alignment" - Circulars and guidelines to streamline adjudication by DRI, including cross-jurisdiction assignments; aims to expedite disputes resolution. [02100109674], [Fairdeal Supplies Pvt. Ltd. VS Union of India - 2024 0 Supreme(Guj) 351]- "Legal Comment 17" - "Section 20 re-import duty" - Reimported goods exported under bond to India may be treated strictly; clause (c) narrow; interpretation of "in bond" limited to customs bonds. [Roshan Beevi and Others VS Joint Secretary To The Government of Tamil Nadu, Public Department (Law and Order) and Others - 1983 0 Supreme(Mad) 536]- "Legal Comment 18" - "Valuation and price evidence in Section 14 context" - It is for revenue to prove under-valuation; price lists and supplier pricing may be considered but require corroboration; multiple precedents discuss valuation. [Mirah Exports Private LTD. VS Collector Of Customs - 1998 1 Supreme 465], [TAYUB JAMAL COMPANY VS COLLECTOR - 1980 0 Supreme(Del) 103]- "Legal Comment 19" - "Detention of goods and responsibility for demurrage in liquidation" - Official Liquidator must consider claims; demurrage/detention issues interconnected with Liquidation proceedings; not plain liability to pay. [Commissioner of Customs VS Official Liquidator - 2017 0 Supreme(Del) 3836]- "Legal Comment 20" - "Basis of jurisdiction for refunds/claims in Civil Courts" - Limitations on civil courts in refund claims under Section 27; exclusive jurisdiction to adjudicating officers. [Shree Synthetics Ltd. VS Union Of India (Uoi) And Ors. - 1999 0 Supreme(MP) 236], [Sada Sukhi Electronic VS Commissioner of Customs - 2014 0 Supreme(Mad) 98]
Note: The above bullet points synthesize the themes and holdings observed across the supplied sources. Where specific statutory text or point lacked explicit citation in the provided references, the point has been omitted to maintain fidelity to the instruction to include only points supported by the sources. References are included in square brackets after each bullet.
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