Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1999 S. 129E/Foreign Exchange Management Act 1962 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Customs Act, 1962; S. 129E/Foreign Exchange Management Act, 1999; Ss. 49(3) and 49(4)/Foreign Exchange Regulations Act, 1973; S.50:Misuse of foreign exchange by mis-declaration of description and over invoicing of imported goods - Show-cause-Notices - Revenue imposing penalty against noticees - Appeals along with application for dispensation of pre-deposit of penalty filed by noticee - Application for pre-deposit rejected by Foreign Exchange Appellate Tribunal - Challenge to - Allowed by High Court remitting the matter to adjudicating authority - On appeal, Held: Pending appeal before Tribunal, High Court was not justified in going into merits and remitting the matter to adjudicating authority - As the Tribunal already passed consequential order on the basis of order passed by High Court, impugned order and the order passed by Tribunal set aside - Tribunal directed to take up appeals afresh without insistence on pre-deposit - Directions issued.Show-cause-Notices were issued by Revenue to respondents and others for the alleged violation of certain provisions of the Customs Act 1962. Later, Adjudicating Authority passed the orders, which were challenged by the respondents before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Show-cause Notices were also issued by the Revenue under Foreign Exchange Management Act, 1999. The Authorities passed orders in terms of the Foreign Exchange Regulation Act, 1973. The adjudicating authority found the noticees guilty of the charges and in terms of the powers conferred under Section 50 of the Foreign Exchange Regulation Act read with Section 49(3) and 49(4) of the Foreign Exchange Management Act imposed certain amount as penalties on them. Questioning correctness of the adjudication order, appeals along with application for dispensation of pre-deposit of penalty were preferred by the respondents before the Foreign Exchange Appellate Tribunal. The application was rejected by the Tribunal. Aggrieved, the respondents filed a writ petition before the High Court. High Court set aside the order passed by the adjudicating authority and remitted the matter to the adjudicating authority. Hence the present appeal.Appellant-Union of India contended that the approach of the High Court is clearly unsustainable. High Court itself noticed that the primary challenge was to the order passed by the Tribunal relating to pre-deposit. Though some grounds were taken relating to the merits of the adjudication, the High Court should not have dealt with them and should have left those matters to be adjudicated by the Tribunal.Respondent-assessee submitted that earlier there was an order passed by CESTAT which was in favour of the respondents-noticees. Therefore, the High Court was justified in remitting the matter to the adjudicating authority. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 1142 |
Petitioner | Union Of India And Anr. |
Respondent | Adani Exports Ltd. & Anr. |
SCR | [2007] 11 S.C.R. 974 |
Judgement Date | 2007-11-12 |
Case Number | 5152 |
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