Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962: s. 129E – Deposit of certain percentage of duty demanded or penalty imposed before filing appeal – Appellant intercepted with smuggled gold - Imposition of penalty of Rs.75 lakhs – Challenged to, by the appellant – Appeals dismissed by the tribunal since the requirement of the pre-deposit of the amount u/s. 129E not complied with – High Court upheld the order – Appellant’s case that since the incident took place in 2013, he must be governed by s. 129E prior to the substitution wherein there was a power available with the appellate body in the matter of demand of pre-deposit – On appeal, held: Substitution of a provision results in repeal of the earlier provision and its replacement by the new provision – On facts, substitution has effected a repeal and it has re-enacted the provision as it is contained in s. 129E – Order passed by the Commissioner is of 2015, after the substitution of s. 129E and the appellant filed the appeal in 2017 – Appellant is called upon to pay the amount in terms of s. 129E after the substitution, a far lesser amount in terms of the fixed percentage as provided in s. 129E before the substitution – However, the appellant, wishes to have the benefit of the proviso which, in fact, appropriately would apply only to a case where the appellant is called upon to pay the full amount u/s. 129E under the earlier avtar – Legislative intention would clearly be to not to allow the appellant to avail the benefit of the discretionary power available under the proviso to the substituted provision u/s. 129E – Thus, the appellant’s case cannot be accepted, however, in the interest of justice, appellant given two months time to comply with the requirement of s. 129E of the Act. |
Judge | Hon'ble Mr. Justice K.M. Joseph |
Neutral Citation | 2022 INSC 246 |
Petitioner | Chandra Sekhar Jha |
Respondent | Union Of India & Anr. |
SCR | [2022] 1 S.C.R. 743 |
Judgement Date | 2022-02-28 |
Case Number | 1566 |
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