Case Law Details
ACTO Vs. Romesh Power Products P. Ltd. (Supreme Court)- If one reads sub-section (5) of Section 78 in its entirely with Rule 53 of the 1995 Rules, it is clear that penalty was liable to be imposed for importation of any taxable goods for sale without furnishing a declaration in Form ST 18-A completely filled in all respects. The duty to fill and furnish the said form is imposed on the purchasing dealer. Therefore, Section 78(5) as it stood prior to 22.3.2002 imposed penalty if possession or movement of goods took place inter alia in breach of Section 78(2)(a) on “the person in charge”, which included the owner. In this connection it may be noted that sub-section (5) comes after sub-section (4)(c) which talks about release of the goods to “the owner of the goods” on his giving of adequate security. It is the owner (importer) who has to fill in Form ST 18-A. It is the owner who is entitled to seek release under Section 78(4) on giving security. It is the owner who is entitled to hearing under Section 78(5) and, therefore, the expression “person in charge of the goods” under Section 78(5) would include the owner. Moreover, under Section 78(2) the words used are “person in charge of a vehicle or carrier of goods in movement” whereas the words in Section 78(5) which comes after sub-section (4) refer to “person in charge of the goods”. The words “in movement” do not find place in Section 78(5) and therefore, the expression “person in charge of goods” under Section 78(5) was wider than the expression “person in charge of goods in movement” under Section 78(2)(a). Consequently, the expression “person in charge of the goods” under Section 78(5) who is given an opportunity of being heard in the inquiry would include the “owner of the goods.
IN THE SUPREME COURT OF INDIA
Date: 9th JANUARY 2012
CIVIL APPEAL No. 246 OF 2012
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