SaifuddIn Abdul Kadir Vs. Commissioner of Customs (import)

SaifuddIn Abdul Kadir vs Commissioner of Customs (import)

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 07, 2005

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Citation: sooperkanoon.com/37997
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Kumar, A M Moheb
Decided On: Feb 07, 2005
Subject: Right to Information

Case Summary

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

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

SaifuddIn Abdul Kadir

Respondent

Commissioner of Customs (import)

Legal References

Reported In: (2005)(184)ELT33Tri(Mum.)bai

Excerpt

.....bombay and transferred in the name of the various firms. the findings of the commissioner is that the import of the ball bearings is unauthorized as they are not covered by a valid import licence. the present applicants are the persons who seem to have aided and abetted in the unauthorized import of goods.since the main noticee in whose name licence has been issued has settled his matter before the settlement commissioner the commissioner imposes a penalty on the persons concerned in the import of the ball bearings. the applicants main contention in seeking stay and waiver of pre-deposit of penalties imposed is that they are not aware of the fact that the series numbers of the bearings were different from those which were specified in the licence at the time issue of the same. the department had allowed the clearance of the goods as they did not have any doubt about the genuinness of the amendment sheet no. 5 attached to the licence. the issue has to be gone into in detail as to whether the penalties under section 112(a) (b) can be imposed on the applicants at a later stage. at this stage it is sufficient to mention that the applicants have made out a strong prima facie case in their favour so as to waive pre-deposit of penalties imposed on them. we accordingly, waive pre-deposit of the penalties and stay recovery thereof during the currency of this appeal. the appeals filed by the applicants may be tagged along with appeal no. c/764,755 etc. and be posted on 11.3.05.the applications for waiver of pre-deposit of penalty are thus disposed off with the above directions.

Full Judgment

1. These stay applications arise out of the order of Commissioner of Customs (Adjudication) Mumbai, who in the impugned order imposed various penalties on the applicants namely M/s. Nippon Bearing Pvt.

Ltd., M/s. Shalin Bearings Corporation, Shri Manharlal H. Vora, Shri Ashwin Shantilal Mehta, M/s. East West Freight Carriers Pvt. Ltd. and Shri Saifuddin Abdul Kadir Colombowala under Section 112 (a) and (b) of the Customs Act. The Commissioner observes that since the Settlement Commission has settled the case against M/s. Amrit Laxmi Machine Works and its partner Shri N.K. Brahmachari that he drops the proceedings against them. Several consignments of bearings have been imported in the name of various firms and bills of entry in all these consignments have been filed by CHA No. 11/595 seeking clearance of the goods against duplicate Advance Licence No. 0111434 dt. 22.11.99 issued in the name of M/s. Amrit Lamxi Machine Works Bombay and transferred in the name of the various firms. The findings of the Commissioner is that the import of the ball bearings is unauthorized as they are not covered by a valid import licence. The present applicants are the persons who seem to have aided and abetted in the unauthorized import of goods.

Since the main noticee in whose name licence has been issued has settled his matter before the Settlement Commissioner the Commissioner imposes a penalty on the persons concerned in the import of the ball bearings. The applicants main contention in seeking stay and waiver of pre-deposit of penalties imposed is that they are not aware of the fact that the series numbers of the bearings were different from those which were specified in the licence at the time issue of the same. The department had allowed the clearance of the goods as they did not have any doubt about the genuinness of the amendment sheet No. 5 attached to the Licence. The issue has to be gone into in detail as to whether the penalties under Section 112(a) (b) can be imposed on the applicants at a later stage. At this stage it is sufficient to mention that the applicants have made out a strong prima facie case in their favour so as to waive pre-deposit of penalties imposed on them. We accordingly, waive pre-deposit of the penalties and stay recovery thereof during the currency of this appeal. The appeals filed by the applicants may be tagged along with Appeal No. C/764,755 etc. and be posted on 11.3.05.

The applications for waiver of pre-deposit of penalty are thus disposed off with the above directions.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties SaifuddIn Abdul Kadir vs Commissioner of Customs (import) Same Subject Right to Information Same Judge K Kumar, A M Moheb