Bombay High Court
Capgemini Technology Services India ... vs Commissioner Of Central Excise, Pune on 12 February, 2020
Bench: Nitin Jamdar, Makarand Subhash Karnik
1 29. CUAPP 29.19.doc
JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOMS APPEAL NO. 29 OF 2019
Capgemini Technology Services India Ltd.
Formerly known as Pune Software Park Pvt. Ltd.) ... Appellant
V/s.
The Commissioner of Central Excise, Pune ... Respondent
Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for the
Appellant
Mr. Karan Adik a/w. Ms. Maya Majumdar for the Respondent
Digitally signed CORAM : NITIN JAMDAR &
Jyoti P. by Jyoti P.
Pawar M.S. KARNIK, JJ.
Pawar Date:
2020.02.14
16:14:28 +0530
DATE : 12 FEBRUARY 2020.
P.C. :-
Heard the learned Counsel for the parties.
2. The Appeal is admitted on the following reframed substantial questions of law :-
(1) Whether the Tribunal in the facts and circumstances of the case was right in upholding the 2 29. CUAPP 29.19.doc Order-in-Original against the Appellant on the premise that the Appellant is the "owner" as defined under Section 72 of the Customs Act, 1962 ?
(2) Whether the Central Excise and Service Tax Appellate Tribunal (CESTAT), in the facts and circumstances of the case, ought to have considered whether the proceedings under Section 72 of the Customs Act, 1962 against the Appellant were initiated within a reasonable period of time ?
3. The learned Counsel for the Respondent waives service.
4. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the Court.
M.S. KARNIK, J. NITIN JAMDAR, J.