Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1969 (11) TMI 85 - SC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Excise Inspectors' Authority Affirmed for Arrests & Seizures under Sea Customs Act The High Court upheld the authority of Excise Inspectors as Officers of Customs, allowing them to arrest and seize goods under the Sea Customs Act, 1878. ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Excise Inspectors' Authority Affirmed for Arrests & Seizures under Sea Customs Act

                            The High Court upheld the authority of Excise Inspectors as Officers of Customs, allowing them to arrest and seize goods under the Sea Customs Act, 1878. The court found the Acts applicable to the Santhal Parganas and validated Bihar Regulation I of 1951. The Land Customs Act, 1924, was deemed inapplicable, but Inspectors had jurisdiction under the Sea Customs Act. The arrest and seizure of cloves were deemed legal due to reasonable suspicion. Convictions under various Indian Penal Code sections were upheld, with corrected sentencing, resulting in the dismissal of the appeal.




                            Issues Involved:

                            1. Authority of Excise Inspectors as Officers of Customs.
                            2. Power of Excise Inspectors to arrest and seize goods under the Sea Customs Act, 1878.
                            3. Applicability of the Sea Customs Act, 1878, and other related Acts to the Santhal Parganas.
                            4. Validity of Bihar Regulation I of 1951.
                            5. Jurisdiction and applicability of the Land Customs Act, 1924, to the Santhal Parganas.
                            6. Legality of the arrest and seizure by the Inspectors.
                            7. Convictions under various sections of the Indian Penal Code.

                            Detailed Analysis:

                            1. Authority of Excise Inspectors as Officers of Customs:

                            The appellants challenged the authority of the Excise Inspectors, arguing that they were not officers of Customs and lacked the power to arrest and seize goods. The court upheld that the Inspectors were indeed officers of Customs within their respective jurisdictions, empowered under section 6 of the Sea Customs Act, 1878, and relevant notifications. The High Court concluded that the Inspectors could exercise power under section 173 and seize goods under section 178 of the Sea Customs Act, 1878.

                            2. Power of Excise Inspectors to Arrest and Seize Goods:

                            The appellants contended that the arrest and seizure were unlawful due to the non-applicability of the relevant Acts to the Santhal Parganas. The court found that the Sea Customs Act, 1878, and the Imports and Exports Control Act, 1947, applied to the Santhal Parganas. The burden was on the appellant Nazir Mian to prove that the cloves were not smuggled goods, which he failed to do.

                            3. Applicability of the Sea Customs Act, 1878, and Other Related Acts:

                            The court examined whether the Sea Customs Act, 1878, and related Acts applied to the Santhal Parganas. It was established that the Bihar Regulation I of 1951 made the Imports and Exports Control Act, 1947, applicable to the Santhal Parganas, thereby bringing the Sea Customs Act, 1878, into effect. The court rejected the contention that only section 19 of the Sea Customs Act, 1878, was applicable, affirming that all provisions of the Act were in effect.

                            4. Validity of Bihar Regulation I of 1951:

                            The appellants argued that Bihar Regulation I of 1951 was in excess of the Governor's powers. The court held that the Regulation was a valid exercise of the Governor's legislative power under paragraph 5 of the Fifth Schedule to the Constitution. The power to make regulations included the power to apply laws, and the Regulation was not conditional or delegated legislation.

                            5. Jurisdiction and Applicability of the Land Customs Act, 1924:

                            The court addressed whether the Land Customs Act, 1924, applied to the Santhal Parganas. It was determined that the Act did not apply as an existing law under Article 372 of the Constitution. However, the Inspectors were deemed Customs Officers under section 6 of the Sea Customs Act, 1878, and relevant notifications, allowing them to exercise jurisdiction in the Santhal Parganas.

                            6. Legality of the Arrest and Seizure by the Inspectors:

                            The court evaluated the legality of the arrest and seizure. The evidence showed that Nazir Mian was found with two bags of cloves, which were concealed in a latrine, and no duty was paid on them. The proximity to the East Pakistan border and the fact that cloves are not grown in India created reasonable suspicion, justifying the arrest under section 173 and the seizure under section 178 of the Sea Customs Act, 1878.

                            7. Convictions Under Various Sections of the Indian Penal Code:

                            The appellants were convicted under sections 147, 149, 333, and 379 of the Indian Penal Code for forming an unlawful assembly, assaulting Inspectors, rescuing Nazir Mian, and removing seized cloves. The High Court upheld these convictions but corrected an error regarding the conviction under section 332. The sentences were ordered to run concurrently.

                            Conclusion:

                            The appeal was dismissed, affirming the legality of the actions taken by the Excise Inspectors and the applicability of the relevant laws to the Santhal Parganas. The appellants were directed to surrender to serve their sentences.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found