Supreme Court · 1996 INSC 1191 · Decided 11 October 1996
A. Kumar v. Union of India
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1191 · [1996] SUPP. 7 S.C.R. 580
- Case number
- WRIT PETITION (CIVIL) No. 2/1983
- Decided
- 11 October 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Income Tax Act; Customs Act Section 124
Headnote
Customs Act, 196~Section 124-lmport of Goods-Wrong descrip­ tio1t-Confiscation and Penalty-Scope of-Claims of Port Trust, Purchaser C and Income Tax Department-Directions for auction sale of the imported goods-Proceeds to be kept in fixed deposit-Directions for payment to Port Trust and Income colluded with the party in the fraud-Notices issued to a persons against whom Income tax Department alleged cheating, fraud etc.-lncome tax Act, 1961-Sec. 132-A. D Some Bills of Entry were filed by a firm for the clearance of "stainless steel circles defective." The firm ISC was said
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