Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2019 (11) TMI 1621 - HC - 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

        Court allows additional documents, initiates contempt for sale violations, rules for immediate release of goods. Allegations prompt show cause. The Court allowed the petitioner to place additional documents on record. Contempt proceedings were initiated against the respondents for potential ...
                      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.

                          Court allows additional documents, initiates contempt for sale violations, rules for immediate release of goods. Allegations prompt show cause.

                          The Court allowed the petitioner to place additional documents on record. Contempt proceedings were initiated against the respondents for potential violations related to the sale of goods. After a dispute over imported goods, the Tribunal ruled in favor of the petitioner for the immediate release of the goods. Allegations arose regarding the auction of goods without permission, demand for excessive storage charges, and misleading the Court. The Court directed the Commissioner of Customs and Warehouse Keeper to show cause for potential contempt proceedings, with an opportunity for settlement before further action.




                          Issues:
                          1. Additional affidavit and letter placed on record.
                          2. Contempt proceedings against respondents.
                          3. Dispute over imported goods and detention by Customs.
                          4. Auction of goods by Warehouse Keeper without permission.
                          5. Demand for storage charges and violation of statutory procedures.
                          6. Misleading the Court and interference in administration of justice.
                          7. Initiation of contempt proceedings against Commissioner of Customs and Warehouse Keeper.

                          Additional Affidavit and Letter Placed on Record:
                          The petitioner filed an application to place an additional affidavit and letter on record, which was allowed by the Court. The documents dated 31.10.2018 and 24.10.2018 were taken on record as P-18 collectively, and the respondents were directed to file a reply by the adjourned date.

                          Contempt Proceedings Against Respondents:
                          The petitioner initiated contempt proceedings against the respondents based on the contents of an additional affidavit. The petitioner sought to prevent further sale of goods by an Auction Purchaser and requested the Court to ensure compliance. The Court issued a notice to the respondents for the next hearing to show cause as to why contempt proceedings should not be initiated against them.

                          Dispute Over Imported Goods and Detention by Customs:
                          The petitioner imported goods described as Pressed Distillate Oil, which were detained and seized by the Commissioner of Customs due to doubts regarding the description and value. After five years of litigation, the Tribunal settled all issues in favor of the petitioner, directing the immediate release of the goods with an option for redemption.

                          Auction of Goods by Warehouse Keeper Without Permission:
                          During the proceedings, it was revealed that the Warehouse Keeper had auctioned the goods in question without prior permission from the Commissioner of Customs or offering the goods to the owner. The petitioner alleged that the auction was conducted illegally, leading to a violation of statutory procedures.

                          Demand for Storage Charges and Violation of Statutory Procedures:
                          The Warehouse Keeper demanded storage charges amounting to Rs. 4.45 crores despite the goods being sold for a significantly lower amount. The petitioner argued that this demand was in violation of the Detention Certificate issued by the Customs Authority and the provisions of the Handling Cargo in Custom Area Regulation, 2009.

                          Misleading the Court and Interference in Administration of Justice:
                          The Customs Department and the Warehouse Keeper were accused of misleading the Court by not disclosing the auction of goods in May 2018. The petitioner cited case law to support the contention that no storage charges should be levied after the issuance of a Detention Memo by the Customs Department.

                          Initiation of Contempt Proceedings Against Commissioner of Customs and Warehouse Keeper:
                          The Court directed the Commissioner of Customs and the Managing Director of the Warehouse Keeper to show cause as to why contempt proceedings should not be initiated against them. The Court granted an opportunity for an amicable settlement between the parties before the next hearing date, keeping the proposed contempt proceedings in abeyance.
                          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