{"id":259508,"date":"2010-08-25T00:00:00","date_gmt":"2010-08-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-custom-vs-pramod-jhunjhunwala-on-25-august-2010"},"modified":"2016-10-18T09:30:20","modified_gmt":"2016-10-18T04:00:20","slug":"commissioner-of-custom-vs-pramod-jhunjhunwala-on-25-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-custom-vs-pramod-jhunjhunwala-on-25-august-2010","title":{"rendered":"Commissioner Of Custom vs Pramod Jhunjhunwala on 25 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">Commissioner Of Custom vs Pramod Jhunjhunwala on 25 August, 2010<\/div>\n<pre id=\"pre_1\">                 IN THE HIGH COURT OF JUDICATURE AT PATNA\n                               MA No.53 of 2006\n\n                 Commissioner of Customs, Government of India, Patna, 5th\n                 Floor, C.R. Building, Bir Chand Patel Path, P.S. Kotwali,\n                 Town and District Patna\n                                                    .....   Appellant\n                                          VERSUS\n                 Pramod Jhunjhunwala, Proprietor M\/s Om Smriti Textiles\n                 Pvt. Ltd., Sujaganj, Bhagalpur\n                                                    .....    Respondent\n                                            -------\n<\/pre>\n<p id=\"p_1\">                 For the Appellant : Mrs Nivedita Nirvikar, Advocate<br \/>\n                 For the Respondent : Mr Ganpati Trivedi, Advocate\n<\/p>\n<p id=\"p_1\">                                         &#8212;&#8212;-\n<\/p>\n<p id=\"p_2\">11   25.8.2010          On hearing Mrs Nivedita Nirvikar, the counsel for<\/p>\n<p>                 the Revenue and the learned counsel for the respondent, it<\/p>\n<p>                 transpires that out of the common transaction in which 430<\/p>\n<p>                 kg of silk yarn of third country origin were seized at Patna<\/p>\n<p>                 Railway Station, three persons were noticed by the<\/p>\n<p>                 Department for confiscation of the seized goods and for<\/p>\n<p>                 imposition of penalty.       Allegedly, the goods were<\/p>\n<p>                 purchased by the respondent herein from a firm at Varanasi<\/p>\n<p>                 represented by one of the noticees Vijay Sarawagi. The<\/p>\n<p>                 goods were given for transportation to one Moti Singh of<\/p>\n<p>                 Varanasi.\n<\/p>\n<p id=\"p_3\">                        By the order under appeal dated 25.8.2005, the<\/p>\n<p>                 Customs, Excise and Service Tax Appellate Tribunal, East<br \/>\n<span class=\"hidden_text\" id=\"span_1\">                 -2-<\/span><\/p>\n<p>Zonal Bench, Kolkata allowed the appeal of all the three<\/p>\n<p>noticees in CSM- 98- 100\/04. Against that common order<\/p>\n<p>three appeals are said to have been preferred by the<\/p>\n<p>Commissioner of Customs, Government of India, Patna.<\/p>\n<p>One of the appeals bearing MA No.52 of 2006 was<\/p>\n<p>dismissed by a Division Bench of this Court by order dated<\/p>\n<p>25.9.2008. Against that, the Commissioner of Customs<\/p>\n<p>preferred Special Leave to Appeal (Civil) No.11089\/2009<\/p>\n<p>before the Hon&#8217;ble Supreme Court in which Leave was<\/p>\n<p>granted on 30.11.2009.\n<\/p>\n<p id=\"p_4\">       According to learned counsel for the appellant, the<\/p>\n<p>issues involved in this appeal are identical to those in MA<\/p>\n<p>No.52 of 2006 and, therefore, this appeal should be kept<\/p>\n<p>pending.   On the other hand, learned counsel for the<\/p>\n<p>respondent submits that in identical circumstances MA<\/p>\n<p>No.52 of 2006    has already been dismissed by a Division<\/p>\n<p>Bench of this Court after noticing that according to the<\/p>\n<p>Tribunal, the Revenue had led no evidence to establish that<\/p>\n<p>the subject goods were smuggled by the respondent.<\/p>\n<p>Leaned counsel for the respondent further drew our<\/p>\n<p>attention to the discussion and findings contained in<br \/>\n<span class=\"hidden_text\" id=\"span_1\">                      -3-<\/span><\/p>\n<p>     paragraph 4.2 of the order dated 17.7.2003 passed by the<\/p>\n<p>     Joint Commissioner, Customs, Patna to highlight that on<\/p>\n<p>     inquiry regarding the genuineness of the bill of entry<\/p>\n<p>     submitted by the noticees, a positive verification report<\/p>\n<p>     was received from the Appraiser (EDI), Customs House,<\/p>\n<p>     Kolkata and the verification report of the Customs House,<\/p>\n<p>     Chennai is still awaited.\n<\/p>\n<p id=\"p_5\">             Considering the aforesaid facts and circumstances<\/p>\n<p>     and the fact that respondent herein has claimed to be a<\/p>\n<p>     purchaser of the subject goods from a firm at Varanasi<\/p>\n<p>     which has taken a stand that it had imported the goods, we<\/p>\n<p>     find no good reason to take a different view than the view<\/p>\n<p>     taken by the Division Bench in MA No.52 of 2006. This<\/p>\n<p>     appeal is, therefore, dismissed.\n<\/p>\n<p id=\"p_6\">\n<p id=\"p_7\">                                 (Shiva Kirti Singh, J.)<\/p>\n<p>                                 (Hemant Kumar Srivastava, J )<br \/>\nsk\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders Commissioner Of Custom vs Pramod Jhunjhunwala on 25 August, 2010 IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.53 of 2006 Commissioner of Customs, Government of India, Patna, 5th Floor, C.R. Building, Bir Chand Patel Path, P.S. Kotwali, Town and District Patna &#8230;.. Appellant VERSUS Pramod Jhunjhunwala, Proprietor M\/s [&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":[8,27],"tags":[],"class_list":["post-259508","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Custom vs Pramod Jhunjhunwala on 25 August, 2010 - 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\/commissioner-of-custom-vs-pramod-jhunjhunwala-on-25-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Custom vs Pramod Jhunjhunwala on 25 August, 2010 - Free Judgements of Supreme Court &amp; 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