{"id":139490,"date":"2008-11-20T00:00:00","date_gmt":"2008-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-singh-overseas-and-another-vs-commissioner-of-central-excise-on-20-november-2008"},"modified":"2016-08-08T23:56:04","modified_gmt":"2016-08-08T18:26:04","slug":"ms-singh-overseas-and-another-vs-commissioner-of-central-excise-on-20-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-singh-overseas-and-another-vs-commissioner-of-central-excise-on-20-november-2008","title":{"rendered":"M\/S Singh Overseas And Another vs Commissioner Of Central Excise on 20 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Singh Overseas And Another vs Commissioner Of Central Excise on 20 November, 2008<\/div>\n<pre>                          C. W. P. No. 19769 of 2008                             1\n\n\n\n\nIN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.\n\n\n                         Case No. : C. W. P. No. 19769 of 2008\n                         Date of Decision : November 20, 2008.\n\n\n            M\/s Singh Overseas and another                ....     Petitioners\n                         Vs.\n            Commissioner of Central Excise\n            and another                                   ....     Respondents<\/pre>\n<p>CORAM : HON&#8217;BLE MR. JUSTICE ADARSH KUMAR GOEL<\/p>\n<p>            HON&#8217;BLE MR. JUSTICE L. N. MITTAL<\/p>\n<p>                         *     *   *<\/p>\n<p>Present :   Mr. O. P. Goyal, Senior Advocate<br \/>\n            with Ms. Priya Khurana, Advocate<br \/>\n            for the petitioners.\n<\/p>\n<p>                         *     *   *<\/p>\n<p>ADARSH KUMAR GOEL, J. (Oral) :\n<\/p>\n<p>1.          This petition seeks quashing of order dated 18.09.2008<br \/>\n(Annexure P-8) passed by the Customs, Excise and Service Tax Appellate<br \/>\nTribunal (in short, the Tribunal) requiring the petitioners to deposit a sum of<br \/>\nRs.1 crore towards duty and a sum of Rs.10 lacs towards penalty within<br \/>\neight weeks, failing which the appeal shall stand dismissed.\n<\/p>\n<p>2.          Even though against the impugned order, statutory appeal is<br \/>\nprovided under Section 130 of the Customs Act 1962, on a substantial<br \/>\nquestion of law, we have heard learned for the petitioners on merits.\n<\/p>\n<p>3.          The petitioner no.1 is a proprietorship concern of petitioner<br \/>\nno.2 and is a 100% Export Oriented Unit (EOU).                   It imported 18<br \/>\nconsignments of polyster knitted fabrics and also procured 04 consignments<br \/>\n<span class=\"hidden_text\">                            C. W. P. No. 19769 of 2008                       2<\/span><\/p>\n<p>of the same material duty free from units in Domestic Tariff Area under<br \/>\nCT-3 certificate.   The duty free material so imported was required to be<br \/>\nused for manufacture and export as per        the Scheme framed under the<br \/>\nprovisions of the Customs Act. However, on inspection by the Officers of<br \/>\nthe department, it was found that imported stock\/locally procured materials<br \/>\nwere diverted to the market and were used in the market, thus resulting in<br \/>\nthe evasion of duty. After issuing show cause notice and considering the<br \/>\ninterim reply of the petitioners, the adjudicating authority recorded findings<br \/>\nagainst the petitioners and confirmed the demand of duty of Rs.2.5 crores<br \/>\nand also imposed penalty. The petitioners preferred appeal to the Tribunal<br \/>\nand inter alia submitted that no opportunity of personal hearing was given<br \/>\nand there was denial of principles of natural justice. It was also submitted<br \/>\nthat the incriminating statements of the petitioners made before the officers<br \/>\nof the department, on various dates, were immediately retracted and hence,<br \/>\ncould not be acted upon.\n<\/p>\n<p>4.          The petitioners failed to make the mandatory deposit under<br \/>\nSection 129-E of the Act and sought waiver thereof. The Tribunal rejected<br \/>\nthe said prayer except to the extent already mentioned.\n<\/p>\n<p>5.          The findings of the Tribunal are as under :-\n<\/p>\n<blockquote><p>                           &#8220;5.         We have carefully considered the<br \/>\n                           submissions from both sides. We are not able to<br \/>\n                           appreciate the undue delay in submitting even an<br \/>\n                           interim reply by M\/s Singh Overseas.       Having<br \/>\n                           received a show cause notice proposing a demand<br \/>\n                           of a sum of over Rs.2.5 crores, the fact that they<br \/>\n                           did not file even an interim reply for such a long<br \/>\n                           time looks rather strange.     We have also been<br \/>\n                           shown evidence to the effect that the personal<br \/>\n                           hearing intimations were, in fact, dispatched from<br \/>\n                           the office of the adjudicating authority. The claim<br \/>\n<span class=\"hidden_text\"> C. W. P. No. 19769 of 2008                         3<\/span><\/p>\n<p>of the learned advocate that on earlier occasions<br \/>\nthe communications have been personally served<br \/>\non the appellant and the personal hearing<br \/>\nintimations were not served personally may not<br \/>\ndeserve to be accepted. Intimations have been sent<br \/>\nas provided for in the law. Taking totality of the<br \/>\ncircumstances, we are not, prima facie convinced<br \/>\nof the violation of principles of natural justice. On<br \/>\nmerits of the case, prima facie, we find that on the<br \/>\ndate of visit by the officers, there was no evidence<br \/>\nfor any manufacturing activity; that there was<br \/>\nadmission by the proprietor of M\/s Singh Overseas<br \/>\nregarding diversion of the duty free materials<br \/>\nprocured by the 100% EOU; that the export<br \/>\nconsignments appears to be of very poor quality<br \/>\ngoing by the wide variation in grammage recorded<br \/>\nby the Commissioner.       The admission by the<br \/>\nproprietor of M\/s Singh Overseas is further<br \/>\ncorroborated by very nominal value declared for<br \/>\nthe consignment for clearance at Dubai.\n<\/p><\/blockquote>\n<p>6.          On going through the records and the<br \/>\nsubmissions, we find, prima facie, that Shri<br \/>\nKrishan Kumar had knowingly and intentionally<br \/>\ninvolved himself in illegal diversion of duty free<br \/>\nmaterials imported by M\/s Singh Overseas and in<br \/>\nexporting sub-standard items towards meeting the<br \/>\nexport obligations.\n<\/p>\n<p>7.          The nature of allegations and findings<br \/>\nare, prima facie, serious and involve fraudulent<br \/>\nactivities. Under these circumstances, the claim of<br \/>\n<span class=\"hidden_text\">                            C. W. P. No. 19769 of 2008                        4<\/span><\/p>\n<p>                           poor financial status by the applicants have to be<br \/>\n                           viewed with lot of reservations. The only evidence<br \/>\n                           produced is the income tax returns filed by them<br \/>\n                           and no assessed copies have been produced. In<br \/>\n                           addition, no evidence relating to receipt of export<br \/>\n                           sale proceeds by M\/s Singh Overseas and further<br \/>\n                           disposal thereof have been indicated. The claim<br \/>\n                           that Shri Krishan Kumar returned Rs.15 lacs to<br \/>\n                           M\/s Singh Overseas is not corroborated as the<br \/>\n                           same has not been reflected in the bank statements<br \/>\n                           of M\/s Singh Overseas: there is no plausible<br \/>\n                           explanation for Rs.10 lacs said to have been<br \/>\n                           received by the firm of Mr. Krishan Kumar.&#8221;\n<\/p>\n<p>6.             We have heard learned counsel for the petitioners and perused<br \/>\nthe record.\n<\/p>\n<p>7.             Learned counsel for the petitioners submitted that the Tribunal<br \/>\ncould not direct the appeal to be dismissed for non-deposit under the<br \/>\nprovisions of Section 129-E of the Customs Act.\n<\/p>\n<p>8.             We do not find any merit in the submission. Section 129-E of<br \/>\nthe Customs Act specifically mandates deposit. If deposit is not made,<br \/>\nunless the same is waived, dismissal is the only consequence.\n<\/p>\n<p>9.             It is also submitted that the finding of the Tribunal that there<br \/>\nwas no violation of principles of natural justice, was perverse. We are<br \/>\nunable to accept this submission.         Inspite of service, the petitioners<br \/>\nsubmitted their interim reply after a long time.          The Tribunal, after<br \/>\nexamining the record, found that intimation for personal hearing was duly<br \/>\ndispatched from the office of the adjudicating authority, which was<br \/>\nsufficient compliance of the statutory procedure. The Tribunal also found<br \/>\nsufficient material to sustain the findings of the adjudicating authority,<br \/>\nprima facie.\n<\/p>\n<p><span class=\"hidden_text\">                            C. W. P. No. 19769 of 2008                    5<\/span><\/p>\n<p>10           The scope of appeal to this Court is limited to substantial<br \/>\nquestions of law, which fact cannot be ignored even if the petitioners have<br \/>\nchosen to file a writ petition.\n<\/p>\n<p>11.          We do not find any ground to interfere.\n<\/p>\n<p>12.          The petition is dismissed.<\/p>\n<pre>\n\n\n\n\n                                            (ADARSH KUMAR GOEL)\n                                                    JUDGE\n\n\n\nNovember 20, 2008                                  ( L. N. MITTAL )\nmonika                                                   JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Singh Overseas And Another vs Commissioner Of Central Excise on 20 November, 2008 C. W. P. No. 19769 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : C. W. P. No. 19769 of 2008 Date of Decision : November 20, 2008. M\/s Singh Overseas [&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":[8,28],"tags":[],"class_list":["post-139490","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Singh Overseas And Another vs Commissioner Of Central Excise on 20 November, 2008 - 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\/ms-singh-overseas-and-another-vs-commissioner-of-central-excise-on-20-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Singh Overseas And Another vs Commissioner Of Central Excise on 20 November, 2008 - Free Judgements of Supreme Court &amp; 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