Supreme Court - Daily Orders
M/S. Aroma Chemical Agencies India Pvt. ... vs Commissioner Of Customs on 29 November, 2021
Bench: M.R. Shah, B.V. Nagarathna
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal No(s). 6667/2021
M/S. AROMA CHEMICAL AGENCIES INDIA PVT. LTD. Appellant(s)
VERSUS
COMMISSIONER OF CUSTOMS Respondent(s)
WITH
Civil Appeal No(s). 6920/2021
O R D E R
We have heard Mr. Aayush Agarwala, learned counsel appearing for the appellant.
We have gone through the order (in original) passed by the Assessing Officer as well as the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi.
We see no reason to interfere with the impugned order(s) passed by the Authorities below. We are in complete agreement with the view taken by the Authorities below that the fraud vitiates all transactions.
The special leave petitions are accordingly dismissed. Pending applications stand disposed of.
…....................J. [M.R. SHAH] …....................J. [B.V. NAGARATHNA] Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2021.11.30 18:51:28 IST Reason: NEW DELHI;
November 29, 2021
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ITEM NO.1 Court 13 (Video Conferencing) SECTION XVII-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 6667/2021
M/S. AROMA CHEMICAL AGENCIES INDIA PVT. LTD. Appellant(s)
VERSUS
COMMISSIONER OF CUSTOMS Respondent(s)
( IA No.144545/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT and IA No.144546/2021-STAY APPLICATION ) WITH C.A. No. 6920/2021 (XVII-A) (FOR ADMISSION and I.R. and IA No.149240/2021-STAY APPLICATION) Date : 29-11-2021 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Appellant(s) Mr. Aayush Agarwala, Advocate Mr. Anuj P. Agarwala, Advocate Mr. Pramod B. Agarwala, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The civil appeals are dismissed in terms of the signed order. Pending applications stand disposed of. (MEENAKSHI KOHLI) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS BRANCH OFFICER [Signed order is placed on the file] 2