Supreme Court · 1970 INSC 247 · Decided 3 December 1970
Tara Chand v. Superintendent of Central Excise, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 247 · [1971] 2 S.C.R. 908
- Case number
- CRIMINAL APPEAL No. 76/1968
- Decided
- 3 December 1970
- Bench
- S.M. SIKRI, VISHISHTHA BHARGAVA, I.D. DUA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Customs Act Section 137(1), 135
Headnote
Dtftne< of India Rules 1962 rr. 126J and 126X-Notificatnons under­ .if .enable Collector or Assistant Collector to delegate authority to institute prostcution for offence urtder r. 126-P(2)-Seni:ence-Jf minimum sentence to be gaverned by provisions of Rules or b.v Act 18 of 1965 when Act in Aerodrome, Bangalore, on November 16, 1963 and a quantity of Gold was found on and seized from him. After obtaining sanction from the Collector under section 137(1) of the Customs Act anp under Rule 126-Q of Defence of India Rules, 1962, the Superintendent of Central Excise filed a complaint
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