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(1961) 2 MLJ 382 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Somasundaram, Mr. Justice Ramaswami and Mr. JusticeAnantanarayanan
Case Number(s) : Crl. R.C. No. 502 of 1959. (Crl. R.P. No. 482 of 1959). (26th Chaitra, 1882, Saka.)
Judgement Date :
Friday 15th of April 1960
| A.M.S. Mohammed Kasim | .....Appellant(s) | | Versus |  | | The Assistant Collector of Central Excise, Madurai Division | .....Respondent(s) |
Sea Customs Act (VIII of 1878), (as amended by Act XXI of 1955), section 167 (81) — Applicability to contravention of section 8(2), Foreign Exchange Regulation Act (VII of 1947), as amended by Act (VIII of 1952) — Foreign Exchange Regulation Act, section 23-A — Construction and scope of — If incorporates section 8 (1) and (2) in Sea Customs Act — Section 186, Sea Customs Act — If bar to proceedings under section 167 (81) when fines and confiscations have been levied by customs officers — Interpretation of Statutes — Incorporation by reference — Referential Legislation — Principles — Duty of Court — Fictions — Use of — General Clauses Act (X of 1897), sections 6-A, 8, 26 and 28 — Applicability and scope of.
Cases Referred Leo Roy Frey v. Superintendent, District Jail [1958] S.C.J. 301; 1958 S.C.R. 822; A.I.R. 1958 S.C. 119; [1958] M.L.J. (Crl.) 289 Sivagaminatha Moopanar and Sons v. Income-tax Officer, Madurai I.L.R. [1956] Mad. 415 : [1955] 2 M.L.J. 477 Venkataraman v. Union of India [1954] S.C.J. 461 N. Sampathu Chetty v. Collector of Customs I.L.R. [1959] Mad. 222. : [1959] 2 M.L.J. 35 East End Dwellings Co. , Ltd. v. Finsburg Borough Council (H.L.) L.R. [1952] A.C. 109. British Transport Commission v. London County Council L.R. (. 953] 1 Q.B. 736. The Bengal Immunity Company Limited v. State of Bihar [1955] S.C.J. 672; I.L.R. [1955] Pat. 905; [1955] 2 S.C.R. 603. : [1955] 2 M.L.J. (S.C.) 168 Income-tax Officer, Bombay v. Bombay Dyeing and Manufacturing Company, Limited [1958] 2 An.W.R. (S.C.) 182; [1958] S.C.J. 105. : [1958] 2 M.L.J. (S.C.) 182 Jute and Gunny Brokers, Limited v. New Central Jute Mills, Ltd. [1959] S.C.J. 529; A.I.R. 1959 S.C. 569. Queen v. Smith L.R. [1873] 8 Q.B. 146. Secretary of State for India in Council v. Hindustan Co-operative Insurance Society, Limited L.R. 58 LA. 259; I.L.R. 59 Cal. 55 (P.C.) . : [1931] 61 M.L.J. 864 Bowes, In re. [1950] 2 All E.R. 1043 R. v. Sethna [1957] All E.R. 286 Holvering case [1938] 82 Law Edition 917 (United States) Maqbool Hussain v. State of Bombay [1953] S.C.J. 456; [1953] S.C.R. 730; [1953] An.W.R. (Supp.) 84; A.I.R. 1953 S.C. 325 : [1953] 2 M.L.J. 113

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