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 Allowed |
Headnote | Customs Act, 1962:Ss.28, 28AB, 111(d) and (o), 114A- Notification No.1171 94-cus. Dated 27.4.1997 - Special Import Licence (SIL) allegedly purchased by importer from brokers for clearance of gold and silver, found forged - Not valid for the consignments - Exemption under the Notification denied Duty demand and interest as well as penalty- Levy of- Upheld by Commissioner Cancelled by Tribunal- On appeal, Held SILs were not genuine and were forged - Fraud was involved and that was .sufficient to extend the period of limitation. The Commissioner of Customs confirmed the duty demand on 9 consignments of gold and silver imported by the Respondent company along with interest. The benefit ()f exemption in terms of Notification dated 27 .4.1997 was denied and liability to goods to confiscation was upheld. The case of the department that the Special Import Licence (SIL) purchased by the importer from brokers for clearance of gold and silver was forged and therefore was not valid for the consignments in question. On appeal, the tribunal held that the appeal could be disposed of only on the ground of limitation without going into the merits of the matter. The Tribunal observed that there was no evidence to show that the importer had knowledge _i" about the Sil being non-genuine and that the period of limitation should not be reckoned from the date of discovery of the forging. Accordingly, the demands including the penalty imposed were cancelled by the Tribunal. Hence the appeal by the Revenue. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2009 INSC 194 |
Petitioner | Commnr. Of Customs (preventive) |
Respondent | M/s Aafloat Textiles (i) Pvt.ltd. And Ors. |
SCR | [2009] 2 S.C.R. 490 |
Judgement Date | 2009-02-16 |
Case Number | 2447 |
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