Case Law Details
Union of India & Ors. Vs Mahindra and Mahindra Ltd. (Supreme Court of India)
The Supreme Court’s recent decision in Union of India & Ors. v. Mahindra and Mahindra Ltd. [SLP (Civil) Diary No. 18824 of 2023] has vital implications on the imposition of interest and penalty on custom duty and additional duties. By dismissing the appeal by the Revenue Department, the Supreme Court upheld the Gujarat High Court’s view that the imposition was without jurisdiction. This ruling clarifies important legal principles in the application of interest and penalties in customs law.
Facts:
M/s. Mahindra and Mahindra Ltd. (“the Respondent”) is engaged in the business of manufacturing of vehicles.
The Respondent was served with Show Cause Notices (“the SCNs”) to show why the entire amount payable in connection with the imported goods which amounts to misdeclaration with an intent to evade payment of customs duty. The Respondent filed reply of such SCNs.
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