Customs Act, 1962 with Section 77

Customs Act Settlement: Supreme Court clarifies the scope of Section 127B in cases of smuggled goods: Yamal Manojbhai vs. Union of India (2023)

/ Constitutional Law, Constitutional Law with Article 32, Customs Act, 1962, Customs Act, 1962 with Section 123, Customs Act, 1962 with Section 127B, Customs Act, 1962 with Section 77, Judges, Krishna Murari, Sanjay Karol

Supreme Court clarifies settlement process under Customs Act for smuggled goods: Yamal vs. Union of India (2023) LEGAL ISSUE: Whether an accused under the Customs Act, 1962 can seek settlement under Section 127B for goods specified under Section 123 of the same Act, when seized within the customs area. CASE TYPE: Criminal, Customs Law Case […]

Customs Act Settlement: Supreme Court clarifies the scope of Section 127B in cases of smuggled goods: Yamal Manojbhai vs. Union of India (2023) Read Post »

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017)

/ Baggage Rules, 1998, Customs Act, 1962, Customs Act, 1962 with Section 102, Customs Act, 1962 with Section 77, Customs Law, Judges, Personal Effects, Prafulla C. Pant, R.K. Agrawal

LEGAL ISSUE: Interpretation of “personal effects” under the Baggage Rules, 1998, specifically concerning the import of jewellery by tourists. CASE TYPE: Customs Law Case Name: Directorate of Revenue Intelligence & Ors. vs. Pushpa Lekhumal Tolani Date of the Judgment: 18 August 2017 Citation: (2017) INSC 716 Judges: R.K. Agrawal, J. and Prafulla C. Pant, J.

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017) Read Post »

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