Shri Sumant Sood Vs. Cc

Shri Sumant Sood vs Cc

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 08, 2002

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Citation: sooperkanoon.com/27160
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: K Usha, N T C.N.B.
Decided On: Jan 08, 2002
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

Shri Sumant Sood

Respondent

Legal References

Reported In: (2002)(80)ECC229

Excerpt

1. in view of the order passed by the larger bench vide misc. order no.87/2001-a dated 30.10.2001, no further direction has to be given in this matter.2. the bench vide its misc. order no. 53/01-a dated 8.8.2001 took the view that there is no reason to interfere with the enhancement of the value and confiscation of the car ordered by the commissioner in the impugned order. thereafter, the bench reduced the redemption fine to rs. 3 lakhs from rs. 15 lakhs. the question whether the owner of the goods or the person from whose possession or custody goods were seized is liable to pay duty leviable on goods ordered to be redeemed on payment of fine was referred for consideration of the larger bench. as mentioned earlier the larger bench answered the above question in affirmative following the decision of the supreme court in the case of commissioner of customs (import), mumbai v. jagdish cancer & research centre . in the light of the above, the appeal stands disposed of subject to the above direction.

Full Judgment

1. In view of the order passed by the Larger Bench vide Misc. Order No.87/2001-A Dated 30.10.2001, no further direction has to be given in this matter.

2. The Bench vide its Misc. Order No. 53/01-A dated 8.8.2001 took the view that there is no reason to interfere with the enhancement of the value and confiscation of the car ordered by the Commissioner in the impugned order. Thereafter, the bench reduced the redemption fine to Rs. 3 lakhs from Rs. 15 lakhs. The question whether the owner of the goods or the person from whose possession or custody goods were seized is liable to pay duty leviable on goods ordered to be redeemed on payment of fine was referred for consideration of the Larger Bench. As mentioned earlier the Larger Bench answered the above question in affirmative following the decision of the Supreme Court in the case of Commissioner of Customs (Import), Mumbai v. Jagdish Cancer & Research Centre . In the light of the above, the appeal stands disposed of subject to the above direction.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Shri Sumant Sood vs Cc Same Subject Land Acquisition Same Judge K Usha, N T C.N.B.