Case Law Details
Chandna Imp ex Private Limited Vs Commissioner of Customs (SC)- Customs – Indirect Tax – Customs Act, 1962, ss. 2(34), 28AB, 111, 114 and 124 – Jurisdiction of DRI – Appeal u/s 130E – Undervaluation – Confiscation- Appellant was engaged in the business of import plywood, inlays, MDF laminated boards and veneer sheets etc. – In search operations, certain goods were seized from the premises of the appellant – A show cause notice was issued to the appellant by the DRI u/s. 124 of the Act alleging mis-declaration of quantity/ description and value of the goods – Subsequently, Commissioner ordered the confiscation of goods u/s. 111 of the Act, confirmed the demand u/s. 28AB of the Act and also imposed penalty u/s. 114 A on the appellant Tribunal and HC dismissed appeal filed against said order by the appellant – Hence, the instant appeal – Whether order of the Commissioner as affirmed by the Tribunal and HC could be upheld? – Held, appellant raised the question of jurisdiction of the DRI issuing the show cause notice u/s. 28 of the Act as also the Commissioner passing the order of adjudication, in its appeal before the HC and the HC failed to decide it as to whether or not it was a substantial question of law – Said issue was a substantial question of law, and requires to be examined afresh particularly in light of the decision of SC in Commissioner of Customs vs. Sayed Ali and another 2011 INDLAW SC 115, where the question as to who was a ‘proper officer’ in terms of s. 2(34) of the Act has been examined – Decision of the Tribunal which stood affirmed by the HC was set aside – Appeal partly allowed.
Chandna Impex Pvt. Limited Vs. Commissioner of Customs, New Delhi
Decided by – Supreme Court of India
Decided on – 6 July, 2011
CIVIL APPEAL NO. 1383 of 2010
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