Haidery Tines Vs. Commissioner of Customs

Haidery Tines vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 02, 2001

~2 min read

https://sooperkanoon.com/case/26537

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/26537
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 02, 2001
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Haidery Tines

Respondent

Commissioner of Customs

Excerpt

1. it is brought to the notice of the bench that prior to the passing of the impugned order by the commissioner the proprietor of m/s.haidery tins, expired and the present appeal has been filed by his widow who is his legal representative. the impugned order is an order of confiscation of 127.24 mts. of tinplate coils imported by m/s.haidery tins with option to redeem the same on payment of fine of rs.5 lakhs, enhancement of the value of the goods imported and imposition of penalty of rs. 2 lakhs on the importers. since the penalty is in the nature of a personal penalty as a proprietary concern has no legal existence apart from proprietor who has expired, the question of recovery of the penalty from the legal representative does not arise and the stay application therefore becomes infracts and is dismissed as such.2. the prayer for early hearing is allowed having regard to the fact that the appellant is legal representative of the individual importer and further having regard to the fact that the goods have been lying in customs bonded warehouse since 1998 and the bank interest and warehousing charges are mounting day by day and the applicant is unable to bear this charge. the appeal is now fixed for 7.12.2001.

Full Judgment

1. It is brought to the notice of the Bench that prior to the passing of the impugned order by the Commissioner the proprietor of M/s.

Haidery Tins, expired and the present appeal has been filed by his widow who is his legal representative. The impugned order is an order of confiscation of 127.24 MTS. of Tinplate coils imported by M/s.

Haidery Tins with option to redeem the same on payment of fine of Rs.5 lakhs, enhancement of the value of the goods imported and imposition of penalty of Rs. 2 lakhs on the importers. Since the penalty is in the nature of a personal penalty as a proprietary concern has no legal existence apart from proprietor who has expired, the question of recovery of the penalty from the legal representative does not arise and the stay application therefore becomes infracts and is dismissed as such.

2. The prayer for early hearing is allowed having regard to the fact that the appellant is legal representative of the individual importer and further having regard to the fact that the goods have been lying in Customs Bonded Warehouse since 1998 and the bank interest and warehousing charges are mounting day by day and the applicant is unable to bear this charge. The appeal is now fixed for 7.12.2001.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Haidery Tines vs Commissioner of Customs Same Subject Land Acquisition