Supreme Court - Daily Orders
Commissioner Of Customs, Kandla vs M/S. Abm International Ltd. on 7 August, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1175 OF 2006
COMMISSIONER OF CUSTOMS, KANDLA ... Appellant
VERSUS
M/S. ABM INTERNATIONAL LTD. & ANR. ... Respondents
O R D E R
We have heard learned counsel for the parties at length.
It is not in dispute that in the first round of litigation, the matter had come up to this court and was decided in favour of the respondent-assessee. While dismissing the appeal of the Revenue, considering the facts of this case, no doubt this court left the question of law open. However, that could not be a ground to reopen the case of the Revenue. We are, therefore, of the opinion that the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has rightly applied the principles of res judicata.
We further find that in the second round of litigation also, which was on the same facts and material, the question Signature Not Verified Digitally signed by Suman Wadhwa was sought to be taken up again by the Revenue. The orders Date: 2015.08.13 17:31:03 IST Reason: of the Commissioner as well as Customs, Excise and Gold C.A. No.1175/2006 1 (Control) Appellate Tribunal which are passed in the second round of litigation further demonstrates that all these aspects were duly considered and pure findings of facts were arrived at which are in favour of the respondent herein.
Thus, no case for interference with the order of the CESTAT is made out. The appeal is, accordingly, dismissed.
........................, J.
[ A.K. SIKRI ] ........................, J.
[ ROHINTON FALI NARIMAN ] New Delhi;
August 07, 2015.
C.A. No.1175/2006 2 ITEM NO.101 COURT NO.13 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. 1175/2006 COMMISSIONER OF CUSTOMS, KANDLA Appellant(s) VERSUS M/S. ABM INTERNATIONAL LTD. & ANR. Respondent(s)
Date : 07/08/2015 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. A. K. Sanghi, Sr. Adv. Mr. Rupesh Kumar, Adv.
Mr. Praneet Ranjan, Adv. Mr. Jitin Singhal, Adv. Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. Santosh Kumar Bagaria, Sr. Adv. Mr. G. Umapathy, Adv.
Mr. Rakesh K. Sharma, Adv. Mr. Ajit Singh, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
(Nidhi Ahuja) (Suman Jain)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. No.1175/2006 3