Case Law Details
Munjal Showa Ltd. v. Commissioner of Customs and Central Excise (Supreme Court of India)
The Hon’ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated September 23, 2022] dismissed both the appeals filed by the assessee and directed the adjudicating authority to complete the penalty proceedings on remand, at the earliest preferably within a period of six months from the date of this judgment as the penalty proceedings were reported to be pending pursuant to the remand order passed by the CESTAT.
Facts:
M/s. Munjal Showa Ltd. (“the Appellant”) imported consignments using Transfer Release Advice (“TRAs”) issued by the Bombay Custom House. On verification, by the assessing authority (“the Respondent”) it was found that the Duty Entitlement Passbook Scheme (“DEPB”) licensees based on which TRAs were issued, were not genuine. The Respondent informed the Appellant that TRAs issued against the DEPB Scripps and the DEPB both are forged and, therefore, asked the Appellant to deposit the duty with interest in place of the DEPB benefit availed by it.
Thereafter, a show cause notice dated October 03, 2006 (“SCN”) was issued to the Appellant alleging evasion of duty by seeking exemption against debits in DEPB scripts, which were forged and which were not genuinely issued by the competent authority. The Appellant replied to the SCN stating that though the DEPB Scripps were forged but there was no intention to evade Customs Duty.
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