{"id":109965,"date":"2001-11-26T00:00:00","date_gmt":"2001-11-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/milton-plastics-limited-vs-commissioner-of-customs-on-26-november-2001"},"modified":"2017-08-05T23:04:56","modified_gmt":"2017-08-05T17:34:56","slug":"milton-plastics-limited-vs-commissioner-of-customs-on-26-november-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/milton-plastics-limited-vs-commissioner-of-customs-on-26-november-2001","title":{"rendered":"Milton Plastics Limited vs Commissioner Of Customs &#8230; on 26 November, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Milton Plastics Limited vs Commissioner Of Customs &#8230; on 26 November, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (149) ELT 181 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, J T J.H.<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> J.H. Joglekar, Member (T)  <\/p>\n<p> 1. This application is for waiver of pre-deposit of duty of Rs.<br \/>\n1,05,12,925\/- and penalty of Rs. 50 lakhs. We have heard Shri Sridharan<br \/>\nappearing along with Shri Vishwanathan for the applicants and Shri A.K.<br \/>\nJain for the Revenue.\n<\/p>\n<p> 2. The applicants imported a number of consignments of polyols and<br \/>\nisocyanates without payment of duty in terms of notification 72\/91-Cus<br \/>\nas amended. The condition for such import were that the goods would be<br \/>\nused in the manufacture of thermoplastic polyurethane and that within<br \/>\nthree months or the extended period as the customs allow, the end use<br \/>\nshould be furnished to the Customs authorities. The imports were made<br \/>\nduring the period February, 1992 to June, 1993. show cause notice dated<br \/>\n10\/02\/2000 alleged that the imported goods were not used for the<br \/>\nmanufacture of the listed end product. A technical opinion given by the<br \/>\nDy. Chief Chemist was cited to the effect that the sample of the final<br \/>\nproducts showed characteristics of rigid foam and could not be called as<br \/>\nthermoplastic polyurethane. The duty as cited above was demanded<br \/>\nwithout quoting the relevant section of the customs Act, 1962.<br \/>\nAllegation was made that the goods earlier imported were liable to<br \/>\nconfiscation in terms of Section 111(o) of the Act. After hearing the<br \/>\nimporters the Commissioner passed orders confirming the duty and<br \/>\nimposing the penalty as cited above. He observed that although the<br \/>\nassessees had stated that the bond for each individual consignment had<br \/>\nbeen discharged on the end-use certificate being shown the assessees had<br \/>\nfiled to place before him such evidence. In dealing with the plea of<br \/>\nlimitation under the Customs Act, 1962 he observed that time limit did<br \/>\nnot apply in view of the deliberate intention to evade payment of duty.<br \/>\nHe also mentioned that in terms of the bond\/undertaking the demand<br \/>\ncould be made. For imposition of fine he cited the Supreme Court<br \/>\njudgment in the case of  <a href=\"\/doc\/962370\/\">Weston Components Ltd. v. CC, New Delhi<\/a><br \/>\n2000 (115) ELT 278. He discounted the certificate given by the<br \/>\nappellants form Shriram Institute has got in their favour. Hence the<br \/>\nappeal and the applications.\n<\/p>\n<p> 3. In terms of Section 28(1) of the Customs Act, 1962 the demand is<br \/>\nclearly hit by limitation. As regards the observation of the Commissioner<br \/>\nthat the demand could be enforce in terms of the bond\/undertaking, we<br \/>\nfind that the details of such bonds\/undertaking are not given in the show<br \/>\ncause notice at all. The show cause notice gives details of 24 imports<br \/>\nalong with the bills of entry numbers, etc. It is presumed that in the case<br \/>\nof each importation the assessee had given a bond. If the Commissioner<br \/>\nwas of the view that the promise made under those bond could be<br \/>\ninvoked and put to test it was required to show the details of the bond. It<br \/>\nwas the case of the assessee that in each case the bonds were discharged.<br \/>\nIn view of the time that elapsed they were not able to furnish the proof.<br \/>\nWe observe that both sides lack the vital documents on which such large<br \/>\namount of duty is sought to be confirmed. At the stage of hearing of the<br \/>\nStay applications this benefits the applicants more.\n<\/p>\n<p> 4. We also find that he opinion given by M\/s. Shriram Institute is not<br \/>\nproperly appreciated by the learned Commissioner. We find that there is<br \/>\na specific opinion give that the sample was thermoplastic. The<br \/>\nCommissioner brought in some extraneous material and has made some<br \/>\nreference to the previous situation the assessees were which were not<br \/>\nexplained nor are relevant to the present proceedings. Counsel had also<br \/>\nplace done record certified final accounts showing considerable losses and<br \/>\npleads inability to deposit and amount.\n<\/p>\n<p> 5. With the view on these three aspects of the case we grant<br \/>\nunconditional waiver of pre-deposit of duty confirmed and penalties<br \/>\nimposed and stay recovery thereof during the pendency of the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Milton Plastics Limited vs Commissioner Of Customs &#8230; on 26 November, 2001 Equivalent citations: 2002 (149) ELT 181 Tri Mumbai Bench: J Balasundaram, J T J.H. JUDGMENT J.H. Joglekar, Member (T) 1. This application is for waiver of pre-deposit of duty of Rs. 1,05,12,925\/- and penalty of Rs. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-109965","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Milton Plastics Limited vs Commissioner Of Customs ... on 26 November, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/milton-plastics-limited-vs-commissioner-of-customs-on-26-november-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Milton Plastics Limited vs Commissioner Of Customs ... on 26 November, 2001 - Free Judgements of Supreme Court &amp; 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