This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Unless the correctness of facts, is put in issue, a question of law does not arise
Case Law Details
- Case Name
- Commissioner of Customs (Import) Vs Stone man Marble Industries and others [Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Commissioner of Customs (Import) Vs Stone man Marble Industries and others [SUPREME COURT OF INDIA, 21 Jan 2011]
Apex Court do find some substance in the submission of learned counsel for the Revenue that a standard formula cannot be laid down for imposition of redemption fine and penalty under the aforenoted provisions of the Act and each case has to be examined on its own facts but when a final fact finding body returns a finding that the facts obtaining in each of the cases before it are similar, and such finding is not questioned, levy of redemption fine or penalty uniformly in all such ca...
Our entire judicial system suffers from confusion and make the procedure cumbersome. It is not clear when the import is made against the licensing requirement, while imposing penalty they should take into only the profit margins; per se the adjudicating authority should look at the conduct whether the individuals are willfully violating the provision or inadvertently violating the provision. The intention should be ascertained broadly and impose substantial amounts as penalty and even put the people behind the bars; so that others fear to tread the same path.
Even the practices adopted by the customs authorities are different at different ports; WHEN SECOND HAND MACHINERY IS IMPORTED WHILE AT SOME PORT THEY EXAMINE THE CARGO FIRST AND ASSESS LATER IN SOME PORTS THE PROCEDURE IS CONVERSE