Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962 :s.114A, proviso - Evasion of customs duty by under valuation of imported goods - Levy of penalty - Claim for benefit of reduced penalty in terms of proviso to s. 114A - Held: On facts, not tenable - The fact that a part of the differential duty was paid before issuance of show cause notice was not a -: mitigating circumstance - Considering the background facts it cannot be said that the quantum of penalty imposed suffered / from any infirmity It was alleged that the appellant-company under valued its import consignments in order to evade payment of customs duty. Many incriminating documents were allegedly seized from the premises of the appellant. The statement of number of persons including 'R', the Managing Director of the company was recorded under s.108 of the Customs Act, 1962. On the basis of evidence on record, the Tribunal (CESTAT) held that there was F under-valuation to the extent of 65% and accordingly it levied penalty on 'R' and 'T', a Director of the appellantCompany under s.112(a) of the Act as also on the appellant-company under s.114A of the Act. In appeals to this Court, benefit of reduced penalty in terms of proviso to s.114A was claimed on the ground that even before the show cause notice was issued, to prove its bona fides, a sum of Rs. 25 Lakhs had been paid by the appellants. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2009 INSC 172 |
Petitioner | M/s Carpenter Classic Exim P. Ltd. |
Respondent | Commnr. Of Customs (imports) And Anr. |
SCR | [2009] 2 S.C.R. 359 |
Judgement Date | 2009-02-12 |
Case Number | 3871 |
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