Case Law Details
Manjeet Singh Vs Union of India (Bombay High Court)
Bombay High Court held that section 129E of the Customs Act was amended on 1st October 2014 incorporating mandatory requirement of pre-deposit is constitutionally valid and cannot be held to be unreasonable, onerous, unfair or discriminatory.
Facts-
Respondents on the basis of intelligence inputs, intercepted a container destined for ICD, Dhannad, Madhya Pradesh in the name of M/s Topper Milk (India) Pvt Ltd. Indore with the manifest mentioning the goods as “footwear and fabric”. On examination, it was found to contain Electroshock battons, Knuckle dusters and suspected counterfeit personal care products. The goods were, therefore, confiscated. Further investigations were carried out and, to cut the matter short, petitioner was found to be involved. Petitioner is contesting the findings that petitioner was involved or was the master mind.
It is respondents’ case that petitioner used 16 Importer Exporter Code (IEC’s) to import goods (189 consignments in the past and 19 live consignments). Investigation, according to respondents, established that out of the 16 IEC’s, 12 IEC’s were found to be non-existent, whereas, 4 IEC holders have stated that they have never provided any services to petitioner or his associates to import any consignment. There is also a finding in the impugned order that no payment by way of outward remittances were made for the goods covered by these IEC holders of any of the consignments imported.
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