Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962: s.130(3) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Act, 1962 (52 of 1962) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962: s.130(3) - Reference - Scope of - Confiscation of seized silver.:... Silver weighing 194.250 kgs. which was locally purchased confiscated u/s. 120(2) and silver weighing 1713. 807 kgs. imported illegally from abroad confiscated u/s. 111 (d) - Tribunal directed confiscation of entire quantity of silver u/s; 120(2) - Provision of s. 120(2) was not invoked in· the show cause notice for- silver weighing 194.250 kgs . .:.. Reference application· before High Court - Question referred to High Court that whether Tribunal was · justified in invoking s. 120(2) to order confiscation of silver when the said provision was not invoked in the show cause notice and when the appellants were not given any opportunity of being heard in the matter by the Tribunal - High Court answered the reference in favour of appellant holding that Tribunal was not justified in invoking s120(2) to confiscate entire silver - It refused to expand the scope of reference to confiscation of silver to the extent of 1713. 807 Kgs. and restricted it to the silver weighing 194. 250 Kgs. only - Correctness of- Held: Correct - Tribunal was not justified in. invoking the provisions of s. 120(2) to order confiscation of silver when the said provision was not invoked in the show cause notice and when the appellant was not given any opportunity of being heated in the matter by the Tribunal - High Court was justified in refusing to expand the scope of the reference so as to include the silver Weighing 1713.807 kgs. which was confiscated u/s. 111(d) of the Act while hearing the reference with regard to silver weighing 194. 250 kgs. but confiscated under a different provision of law, namely, u/s. 120(2) of the Act - High Court rightly held since two different laws are applicable there was no scope of expanding reference to include silver weighing 1713. 807 Kgs also - Reference. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 445 |
Petitioner | M/s. Rajmal Lakhichand And Anr. |
Respondent | Commr. Cen. Exc. & Customs, Aurnagabad |
SCR | [2011] 7 S.C.R. 850 |
Judgement Date | 2011-07-04 |
Case Number | 4919 |
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