{"id":225769,"date":"2009-10-09T00:00:00","date_gmt":"2009-10-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-clear-fast-services-pvt-ltd-vs-the-joint-commissioner-on-9-october-2009"},"modified":"2017-11-19T15:39:57","modified_gmt":"2017-11-19T10:09:57","slug":"ms-clear-fast-services-pvt-ltd-vs-the-joint-commissioner-on-9-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-clear-fast-services-pvt-ltd-vs-the-joint-commissioner-on-9-october-2009","title":{"rendered":"M\/S Clear Fast Services Pvt Ltd., vs The Joint Commissioner on 9 October, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Clear Fast Services Pvt Ltd., vs The Joint Commissioner on 9 October, 2009<\/div>\n
Author: D.V.Shylendra Kumar Swamy<\/div>\n
 \n\n W65-% \ufb02mm' W  mm\u00bb; mam?\" W mammm .2-=~:\\.s;.;:.~;:.-\u00abg \u20ac'.\";\u00a3\u20acf%f:;.%\u00a7\u00b0\ufb01\n\n   \n\n \n\n\u00a7\n\u00a7\n2\n\u00a7\nE\ni\n\n-nw wwvw Hz  'f\\>,>,z'*\n\n- f V'  --?.B\";~-- r4\u00a7c:.\u20ac;4mN\u00a3W\"\ufb01W'% M\ufb01\ufb01\ufb01 \ufb01\ufb02iiiw\" \u00a33? %\ufb01%W\ufb02\"iV\"*\u00b0'~\n\n,.;..\n\nIH??\u00a7\u00a7\ufb01H\ufb01i$0URTf\ufb02*KARKATAK3A\u00a5F\u00a7\ufb01RG\u00a7LG\u00a7E\n\nSATED mzs THE 92%: QAY OF' GCTQ.B.E3_\u00a7'__?'QC\"9.\n\nPRE8EKT\n\nTI-IE \u00a7i\u20ac)Ii'E'BLE MKJUSTICE\"\u00a31.31.SHYLE'F\u20ac\u00a7\u00a7\u00a7\ufb01L'\u00bbI{'jf\u00a31\\&;\u00a7.\u00a7i \u00bb _ \n\nmy\n\nTHE HGWBLE mmausrxc\ufb01' svirg\ufb01ivi\ufb01f' \n\nCSTA aej\u00a2.2312a;9...%L%%  \nBE'i'Wi\u00a7E:N: '. % \n\nM\/' 5. Ciear Fast. 'Se:v:iQ?es'E?\u00a5\u00a5:.\"Lf.d'T;-, \" \nN0.169, ML1r1.iswa1\";1a\u00a73g3\u00a33. myezzufj\ufb01  1 \" \"\nBiii\ufb01 Rga\u00e9, \" V ' -  ' \"\nBax'1gai~::::{rc  .5\u00a3:3{\u00a7--.__{;} 1'?Zj-- _    V. K  \n\nReg. by \"'.?\u00a7\u00a7~;.ya\u00a3{gm'a.f,--  ...,Appe1iant.\n\n{B\u00a7':3_Sri.3.?   ax-ii Adv.)\nAN 1:}:\n\n1.<\/pre>\n
 Tim Jaint {1{}*r;3.i1;is$.fa0r:e1′ of \ufb01iustozns,<\/p>\n
E\ufb01zgigfaial’  4-5-:_5\u00a7;T=\u00a3} \u00a333 3..<\/p>\n
 2 2. C:31:11*;:isSim::\u20acr Qf CfE’i.iSi0I\u00a7}S afi\u00e9 {.\u00a7%\u00a7}peais},
\n‘A   ‘E\\3,a.. 16\/ ‘E… “SE. Camplex,
\n . { *\u00a7.. ai’fb”a<:xg'\u20ac1 Rsad,
\n" . E-3a7.::\u00a7;a}0r\u20ac —= 560 82?'.<\/p>\n
 ' 'V : Asst. R6g:isf1'a.i',
\n Cusmms, Excise and Ssrvicc Tax<\/p>\n
\u00e9ppeiiate 'Tribunai,<\/p>\n
FKCCE W WTC Bu.i.Id\u00a7ng,<\/p>\n
}:\u20ac.'.,G. Raad,<\/p>\n
E\ufb01angalora –\u00ab\u00bb 568 \u20ac}{}'}. …\u00a7\u20ac\u00a2$\u00a7}<3r1tE@::\u00a3is.<\/p>\n
 \u00a7w'\u00a7:'E%Z\u00a7"Er\u00a7 \ufb02\ufb02\ufb01\ufb01?\n<\/p>\n
-3…\n<\/p>\n
e
\n\u00abXe<\/p>\n
wtzy {ha iicenge of the appeiiant. itseif s}i1c::3,1V\u00a3Vs:i1_ ;.*:_V<_3t: b\ufb01<\/p>\n
ca\ufb02ce\ufb01ed.\n<\/p>\n
p@1″2a\u00a3g\u00a7 under S&<:i:io11  01:' \\'%r1j:\u00e9:._$\u00a7ct. '..j,$\u00a2'1";C\u20ac1y4Ii:\u00e9{*1\u00bb;.V {$.16
\nS\ufb01\ufb01l\ufb01 resulted in the
\n0I'd\u20ac3I' levying av  011 {ha
\nappeilant–1ic<V-3:156 A f1::+L11'}.d that the
\nappe\ufb01antfs"i?3i%c\u00a7}x{<\u00a7::1c::;f1'\u00a7;  as an abettor in
\nthe act:   \u00a33*;.**e\ufb01;\u00a5\u00bb\u00a7r\u00e91\u00a33ing the goods for the
\nTA "  :1:%;i\u00e9\u00a7\u00a7r\ufb01mg, :1o:r1\u00bb-e111:it1ed duty<\/p>\n
{\u00a71"a:%?""..b\u00e9i\u00a33i: \u00e9::'\u00a3C;  — '<\/p>\n
  'Fh\u00e9""aggr2ev&& ii{\u00a7z3.,  <\/p>\n
 mmmfmaim MWM \u00a3;\u00e93%m'”\u00a7’ W mwawmm mm mm”? W mm\ufb02mm awmgraw azmm” W mwmgs-=<\/p>\n
,2<\/p>\n
S;  “he E+”‘ir$t \ufb01xppeiiate Authority ~\u00bb aha
\n‘:5j\u00abfO\u00a5iif\u00a71i4SSi{}1}\u20acf’ E'{3:..z5iG1:1$ {Appeais}, Eangaiorrgz, thaugh
\n V fi\ufb01rugzgi the i{iV\u20ac3}V\u20ac1I}\u20acI1\u00a5;1 0:’ the appeiiarxt as an abettar<\/p>\n
zmd as; izyiisai\u00e9zi by the \u00e9\ufb01rigizzai .:\u00a711f.\u00a7”\u00a7{}i’\u00a7{}z’ Eevjs: :2?<\/p>\n
 %%%%%  <\/p>\n
;%
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3. insofar’ as the shc):i?’5\u00e9.3;u$\u00a2 ‘-\u00abnotice \u00ab.f:;1f’~i’ev};1 (3? <\/p>\n
\u00a7
\n53<\/span>
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Q
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\n$3
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DIS!!!<\/p>\n
7′. Sri.\\f.}~'<Z, Ba1asubrama1'1i, iearr1.6(i1 . ('3{}unse1<\/p>\n
app\u20aca3'i11g {hr the appeiiam: submits  i <\/p>\n
mis–de<:1ared the Va}ueg0:_j 3:11:25" ._gUantitj\u00a7  \u00a3126; gcs\ufb01ds
\nsmight to be exported; tA19vi;eiw'\u00a3:":'i;E"_1xe  Vifxad naereiy
\ngone on and acted–._._\u00e9t3 p\u00e9r 1-t.}:1L'\u00e9' ~.i:2. Structions of its client<\/p>\n
arid there was abgoiu-teiy 11o""j11S'\ufb01 \u00a7i\u00e9at30n in levymg<\/p>\n
Rs. 58,008] – or: %t.h\u00a7\u00e9:"  ngtg\ufb01jnable.<\/p>\n
8. It is fdrVVVu1″gi1igV_.SiLi<:}i'"s\u00a7ii31i:is3i0r1 and g1'mm<'is,
\nthe appeiiafg\ufb01iv I_1as :::sTi's;ed'  \u00e9ubsfantiaj questions sf
\n   in this appeal as indicated<\/p>\n
 in 31113 1':1.\u20ac:!I;'_10,i':s'::-."41:'("i:;'\u00e9Ii3Ei'ai\u00a3"'appeal, which r\ufb01ada as fQ}IOWS:–<\/p>\n
   \u00a7:i32Le:\u00a7:m?zhe Hon'b\u00a3e fnbunaz was correct
\n A AA i:'*~z._ r\u00e9\u00e9ucing the penalty to Es,50K,Q00f-\u00bb<\/p>\n
'  Rs,2,\ufb02G,00G\/"'– in the absence of any<\/p>\n
..  positive evidence to estabiish<\/p>\n
contumacious roie by the appe\ufb01ant in the<\/p>\n
'ms
\n3E$\u00bb\u00a7"\\x..'\/1' 3 -u.\u00bb,;m,: h ,.-W'<\/p>\n
attempt ta export, by the axpozferg by
\nresarting R3 mis-decIa.ration and zm\ufb02er<\/p>\n
z\u00e9a\u00e9uczzinn F'<\/p>\n
\u00e9\/\/J<\/p>\n
absoiljteiy I10 justificatian for 1\u20ac:V_Vi1'1g  '7{f\u20acHai?3?" 0r{"'–.__<\/p>\n
the appellant; that the appe}iant:.h$f.{i  014*-. u<\/p>\n
penaiiiy"   __111,\u00a3i%: 1s:i?e1}4_V :V.\u00a5j1\u00e9""'i'educed penalty of<\/p>\n
 '=aw,-wwmz WK" wmammmimm\ufb02 mM,:vw %.Mxm#wN'\u00a7 M3' m..\ufb01\u00a5\u00a3N\u00a35M.\u00a3%&\ufb01% Mmwi\ufb02 KJ%.\u00a7\u00a7\u00a7\u00a75'\u00a7'"\u00a7"<\/p>\n
57<\/span><\/p>\n
“M8 WM’ 3291′ EPA \u00abE ‘\ufb01nal-V’<\/p>\n
f\u20acV4J(‘”\u00a7xLU*61f:\\’\u00a3\u00a7=@”‘%fG\u00bb&””\u00a5}L\u00a5I”\u20ach\ufb02”‘h E |I\u20ac\ufb01”H?’lI $8 “\u00a7e\u00a2’%\ufb02”?:a\u00a5’\ufb01’& Pi ‘5’f5IW.?X !\u00a59a@”‘Y(>.3″lnW’1’\u20ac::3″”?D$i’P’\\\u00a5.\ufb01*i..;.’L”‘%. ii \u00a7:\u00e94″>I  ‘5’<\/p>\n
-5-<\/span><\/p>\n
Whether the Hof;’b\u00a3e Tribunai was <\/p>\n
in holding that the appe\u00e9lant  ”
\nexercise \ufb01ne diligence   H
\nshipping bills while, wzzpazd  %\u00a3ia”;}ie:i’.’;;g;.\u00a3\u00e9;e,\u00a7;;5i  V
\nScrutiny \ufb01g  <\/p>\n
Commtss toner’ _r when’ ” ._ iiz\u00e9zy _we2:.{id’ E53′ ‘<\/p>\n
examined by “%apprc:is;%2r”A hr  “the
\nexaminer?’ A   .  ,2<\/p>\n
Whether  T.Hc\u00e9~.?jt’I:Z\u00a2:  was mrrect
\nin holding.. .t};\u00a21t   to be net
\n irfnocgfiit   ground of the<\/p>\n
 riizj\u00e9s\u00e9hief\u00bb “\u00a3>jei2*’t”5;r,.__g::\u20ac\u00a7;%\u00a717tr;.it’teci’ to by the
\nj, _ “e,’\u00a5:p_iz2f the absence of any\n<\/p>\n
— x\u00e9’z,?ii.i.?e\ufb01.ce’  R’ ‘ V…<\/p>\n
‘ % Wiz\u00e9ff\u00e9\u00e9r\u00bb\u00e9fi1\u00e9 ;E”:3″i:}rfl2Ze Tribuzzai was aorrecf<\/p>\n
= if: hg\u00e9\u00a7di?’:,gV’i}iat the appeiiamf to be liabie<\/p>\n
fafpezzatiiy af R3.550,G00\/ \u00ab alrzsence of any<\/p>\n
-. efi\u00e9ide’z’1e::5 to estabizlsh conspiracy with ‘me<\/p>\n
\u00e9xj\ufb01o\ufb01ef is Q6: higher amnunt E0 draw<\/p>\n
‘ L’  back ?\n<\/p>\n
Wmther .E~.i’9r:,’%Ze \ufb01wibunai was m\ufb01ecf in
\nrestricting the pena\u00e9ty \u00a39 ,%?$,50,,98C3f- $12
\nthe agm\u00e9iants for me sins Gf the exporter
\nin the absence cf any materia\ufb01 \u00a30 Show
\nany interest gr’ gain; ether than norrnai
\nagency remuneratzlan P<\/p>\n
Wkether \u00a3323 Hi9r:.’bIe \ufb01ibunai was correct
\n:23: pafzaiizing that {he appeiiarzt in Qf<\/p>\n
3;;\n<\/p>\n
3<\/span><\/p>\n
\n3?\n<\/p>\n
as
\nx
\n9%<\/p>\n
-7-<\/span><\/p>\n
Rs, 51.3′, 090\/ – in the absence of
\nallegation cf the appellants  ”
\nthe Czzstorns \ufb01uf\u00a7’1\u00a3)?’iti\u20ac$ to exari;_ir1ce:Ar;}z2\u00a7;  M
\npartica\u00e9arpackages  ._ \u00e9
\n2?’. Whether the Hort’bZ\u00e9\u00bb._T’ri\u00a7)m%a1’=;\u00a7vas”-c~o\ufb01rfe\u00a2t”=2
\nin imposing pena\ufb01ty oj’..E\u20ac$-.50;O(;'”\u20ac3!.-  u)h1\u00e9;n
\nthere was no evid\u00e9mae of
\nor que$t:I2r\u00a7abieV.Vb*eIi\u00a7;–:)iar_ emciitcztingj from
\nthe rec:ord3::V~}?.. ” ‘4 V’ A\n<\/p>\n
9. We-ii\u00e9have  \u00a7,I:i;;;j’L1g1ed orders and
\nheard    ihe appelianti. We find
\nmaneiii”~LIf\u00a7r:s(\u00a7 }ij\u00a7~\u00a711&S\u00a5;i:;}:1s  011:’ exaxzlinatioil in the
\ncaI1 i<"':x\u00a7;._ of  I'\u20ac{\u00a7t.1Ci1".Z\u00a3g the panaity 011 \u00a3116
\napp\u20aci1a::i'\u00a7;. _ ,?;s,Vi3:2 fdif}e "'\u00a7\u00a7rSt instanse, it is not the '1'riE)u.11a}
\n Quad \u00a3\u00e9{zi\u00e9'ci"t\u00a71e penalty, on this ether hand, we find
\n  ~.:0i_3:1eI' at' the Triiaugial is in favitsur of the
\n*g\u00a7g&\u00a7gf5n& pmx\ufb01grag RsQg\ufb01L\u00a7GG\/wi\ufb01\ufb01\u00a72\ufb01\ufb01md\u00a7<\/p>\n
WAm\u00aewmwm\u00ae%%MWaTm%wm&\ufb01mwL<\/p>\n
  mmwmmm M\u00e9\ufb01\ufb01mi \ufb01w\ufb01i\u00e9? W53 %\u00a7\ufb01WN&"\u00a7"AW& H\ufb01\ufb01z\ufb02 \u20acT';@U\ufb01"%" $5 %%\ufb02%%%%5?\u00a7&%\ufb01\u00bb, \u00a7%\u00a7<\u20acT\u00e93\u00bb\u00a7*\u00a7 \ufb01\ufb01i\ufb01i\ufb01\ufb01? Q?  Iii<\/p>\n
* ._h,\u00e9:$ committal an array &!"3(,'\u00a7 {ha Gr\ufb01ez' is 8. p\u20ac{'Vf2}"'S\u20ac\u00a7<\/p>\n
$5\u00bb<\/p>\n
-\u00abas<\/p>\n
arder as is sought to be H1363 (mt by the iearzieii<\/p>\n
{i?Qti.i’Ti$\u20ac.i 223:’ {I16 appaiiaxm is nevertkzeless an <}r<:i&r,<\/p>\n
ssszlizich is ix'; fawur :2?' the appr5:iia:":t ami 1101: against. {he<\/p>\n
%
\n$2
\n5'25
\nK
\n2<\/span>
\ng
\n:2
\n3<\/span>
\nfa:\n<\/p>\n
I?\n<\/p>\n
E
\n\u00a7<\/p>\n
51;’; ;::\u00bb\u00e9:\u00a7E;:’:.:”;i,, <\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Clear Fast Services Pvt Ltd., vs The Joint Commissioner on 9 October, 2009 Author: D.V.Shylendra Kumar Swamy W65-% \ufb02mm’ W mm\u00bb; mam?” W mammm .2-=~:\\.s;.;:.~;:.-\u00abg \u20ac’.”;\u00a3\u20acf%f:;.%\u00a7\u00b0\ufb01 \u00a7 \u00a7 2 \u00a7 E i -nw wwvw Hz ‘f\\>,>,z’* – f V’ –?.B”;~– r4\u00a7c:.\u20ac;4mN\u00a3W”\ufb01W’% M\ufb01\ufb01\ufb01 \ufb01\ufb02iiiw” \u00a33? %\ufb01%W\ufb02”iV”*\u00b0’~ ,.;.. IH??\u00a7\u00a7\ufb01H\ufb01i$0URTf\ufb02*KARKATAK3A\u00a5F\u00a7\ufb01RG\u00a7LG\u00a7E SATED mzs THE 92%: […]<\/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":[8,20],"tags":[],"class_list":["post-225769","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Clear Fast Services Pvt Ltd., vs The Joint Commissioner on 9 October, 2009 - Free Judgements of Supreme Court & 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-clear-fast-services-pvt-ltd-vs-the-joint-commissioner-on-9-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Clear Fast Services Pvt Ltd., vs The Joint Commissioner on 9 October, 2009 - 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