Supreme Court - Daily Orders
M/S Tata Iron And Steel Co. Ltd. vs Commissioner Of Customs, Mumbai on 27 April, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
ITEM NO.120 COURT NO.11 SECTION III
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). 554-557/2005
M/S TATA IRON AND STEEL CO. LTD. Appellant(s)
VERSUS
COMMISSIONER OF CUSTOMS, MUMBAI & ANR. Respondent(s)
(with appln. (s) for condonation of delay in filing appeal. and
office report)
WITH CA No. 85/2007
(With office report)
Date : 27/04/2015 These appeals were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. Saurabh Aggarwal,adv.
Mrs. Nandini Gore,Adv.
Ms. Devina Sehgal,Adv.
Mrs Manik Karanjawala,Adv.
For Respondent(s) Mr. Subas C.Acharya,Adv.
Mr. Rajiv nanda,adv.
Mr. B.K.Prasad,Adv.
Ms. Shravani Shekhar,Adv.
Mr. Rajan Narain,Adv.
UPON hearing the counsel the Court made the following
O R D E R
The appeals are dismissed in terms of the signed order.
(SUMAN WADHWA) (SUMAN JAIN)
AR-cum-PS COURT MASTER
Signature Not Verified
Signed order is placed on the file. Digitally signed by Suman Wadhwa Date: 2015.04.28 15:58:10 IST Reason: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 554-557 OF 2005 M/s. Tata Iron & Steel Co.Ltd. Appellant(s) VERSUS Commnr. Of Customs, Mumbai & Anr. Respondent(s) WITH CIVIL APPEAL NO. 85 OF 2007 O R D E R The only question in the present appeals is as to whether the customs authorities could invoke the provisions of proviso to Section 28 of the Customs Act, 1962, to avail the benefit of extended period of limitation.
In the facts of the present case, we find that the original licence holder, namely, Indian Card Clothings Company Limited had deliberately suppressed the fact of having availed modvat credit under Rule 57A of the Central Excise Rules, 1944, and made willfully wrong declaration to the licensing authority to obtain the endorsement of transferability of the same while transferring the licenses to the appellant herein. In view thereof, the extended period of limitation would be available to the authorities for the purpose of claiming the duty even against the appellant herein, who is the transferee of the licence in question.
-2-
We, thus, find no merit in these appeals which are accordingly dismissed.
….....................J. (A.K.SIKRI) …......................J. (ROHINTON FALI NARIMAN) New Delhi;
Date: 27.4.2015.