Vedanta Limited (Formerly known as M/s. Sesa Sterlite Limited/Sesa Goa Limited) Vs Commissioner of Customs (Export) (CESTAT Kolkata)
This article explores a case where Vedanta Limited (formerly known as Sesa Goa Limited) contested a customs order due to a communication lapse. The case highlights the importance of proper communication procedures in customs matters and the rights of businesses to challenge such issues.
Background:
The case revolves around a shipping bill (000143/IOF/2008-09) finalized by the customs department on July 16, 2009. Vedanta claims they never received the official communication about this finalization, despite attempts to reach the authorities.
Vedanta’s Arguments:
Vedanta’s arguments included:
- Non-receipt of finalization notice: They maintained they never received the Office letter (C.No.VIII-CUS-51(708)-EXP/PDP/2008/7010) dated May 11, 2010, which informed them about the finalization.
- Communication attempts: Vedanta mentioned various attempts to contact officials regarding the missing notice.
- RTI confirmation: They referred to a Right to Information (RTI) response received from the Ministry of Finance in 2014. The response confirmed that the finalization letter was sent “by post” and the acknowledgement receipt mentioned it as “not received.”
Vedanta’s Claim:
Vedanta argued that the department failed to follow proper procedures for communicating the finalization order. They emphasized the lack of evidence proving successful service of the order.
Court’s Decision:
The court acknowledged the communication lapse and ruled in favor of Vedanta on the following points:
