Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Finance (No.2) Act 1998 - s.95(ii)(b) aQd (c) - Kat Vivad Samadhan Scheme - Entitlement to '-- Demand of additional customs duty from the assessee declining his claim for exemption thereof- By way of endorsement on the Bill of entry- The demand challenged by filing writ petition - Introduction of the Scheme during pendency of the petition - Assessee opted to avail the benefit of the Scheme - |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Finance (No.2) Act, 1998 - s.95(ii)(b) and (c) - KarVivad Samadhan Scheme - Entitlement to '-- Demand ofadditional customs duty from the assessee declining hisclaim for exemption thereof- By way of endorsement on theBill of entry- The demand challenged by filing writ petition- Introduction of the Scheme during pendency of the petition- Assessee opted to avail the benefit of the Scheme -Revenue denied the same on the ground that no· show-cause. notice/demand notice was issued to the assessee and henceby virtue of s. s.95(ii)(b), the Scheme was not applicable -The denial of benefit challenged in another writ petition -Single Judge of High Court held that the assessee wasentitled to benefit of the Scheme - Division Bench of HighCourt held that the assessee was not entitled to avail thebenefit by virtue of sub-clause (b) as well as (c) of s. 95(ii) -On appeal, held: It cannot be said that demand standscrystallized only when there is show-cause notice issued uls.28 of Customs Act- It is evident from ss. 46(1), 47(2) and153 of 1998 Act that endorsement on the Bill of Entry andthe service thereof was a notice of demand - Theendorsement had been treated as notice of demand by theparties as well as the High Court - Therefore, the mischiefcontained u/s. s.95(10)(b) would not be attracted-In the factsof the case, mischief uls. s.95(ii)(c) is also not attracted -The assessee shall be entitled to the benefit of the Scheme -Customs Act, 1962-s.28. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 541 |
Petitioner | M/s. Swastika Enterprises &anr. |
Respondent | Commissioner Of Customs & Ors. |
SCR | [2015] 8 S.C.R. 1151 |
Judgement Date | 2015-08-04 |
Case Number | 7570 |
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