Atlantic Shipping Pvt Ltd vs Union Of India - By Its ... on 1 March, 2011

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Karnataka High Court

Atlantic Shipping Pvt Ltd vs Union Of India - By Its ... on 1 March, 2011

Equivalent citations: 2011 (2) AIR KAR R 787

Bench: Huluvadi G.Ramesh

M 

"am I

IN THE. HICEFI CC')LéRT OF }(.,=~"«\E.{NA1'A'§< A AT E3;-xN(1;A1T_(}R---r;:
Dated this the 1*' day of §'\/Iarciz, 29:1: " '
E.3et'<>t's:  __  V.
THE H()N'BLI§ MR JU.S'Il"IC'I§ H'UI,.l;'1~i4I)I (;_'j2,a;1»:iV';;S£I% ' '
Writ Pefitimz 2626' fssam. fTTf   '  
Between: 1 '  '

At§21nti<; Shipping Pvt. lid. , 

Regdk 'C)ffi.Ce: N0. I2¢i~B, 'i\-ilittal CT()uz"t"~_\

224 l\/ia.r:im2m Point, Mmnbz.zi«éi()()()?,.1 L'

Bram<:h0ffice: C',ity.Po§r11  

3"' 13300:', C}0vin<;lz1 CE.a'cI.c' K€)d.,é_:i:%~bz1i§--';

§\/I;mg.:110rc:.ﬁfS7S(}()3,  'L V . _ .V  .
Rcpreseiatcci  its Di:f<:_c:t01*.  _    "   P<:[it_i0ncr

{By Sri.S.S;N1ag;1:i'z:mi rm:  _ 
EVI/ .9. Su nd 2.a';1s\x;'z1:9An'yL [R a_;1i1d;1s;  A _n2md,-- Ad vs .)
E Union of 'indi :1 ~- .}}};; éi ' cki:v.:,_1_:;-iry'
Mi.n.is{1'y C)If"E.4i13'i:i3CC' . A _ " 
( Dep.ar--..me:1£. :25'? VReve1iuc,{)V-
¢ 4"? ~F'5§...<)0v1f,u LE ',?C\:'21I1  cp____BJ.:.E.Ed.E.r1g
.4 ., f§g11i]<a::c§ ?C'1';:r§,~(:Par1iam<::1t Stxtct}
' New-V:3a=:1m» i'i_(')U{)_i

 J. F,'

 '(j-VoytinEl/1}V3'3's3(_§.§TK:i'~Qt . L,-L1St{)1]1S (_:'-Xgapczzlxa)
NAi1'n'iiih:' '8ui.Ij_diz'1g, MSEL C{)I§}.p§CX
z'\.i.:*'§1()1"i 0a':"i*," E3:1z1ga:h):"c

 

 C'm'1'::"1'§ésgzfgiéiézéti' <33' {.TL1s.4:€{.>m.%s:
., E:"€c:és;{T:;s;1w':"z2 Hzmsc, E°':«.m£u:é.b'L1r
'  §%:'§.;;§2_.§_;{;:i<.3:'::wf*§?f'%{} I 5.},



ER.)

4 A.ssis;ia-111: Commi;s.~;io11c.rof
C£ISEUI'I]S {3.\i'IC7.If)i}
 Cusmm. H.(3L15C. P£:1s:m117u1*
A/i:2:ag'::}.c_>:'e«3?5(} E. U

5 S§I§)C1'i1][{;'11(§C1]1 0f"(,7L1sE0ms (MCI?)
Nzsw Cu5<Io1n HOUSC'-. .§3'a112'1mhL1r

§\/I;mgaE()1't:--57:TS(')]9.    

(By Sz"i.T,.I\:1.Vc.nkz1tz1 Raddy', CCESCT) _

Peéiiion is; fiied under ;'\rt.226/22'?._0f the C(m.s£i'Eu:I0:3  ;praying :0

quash the orders of {he 3" res_;_30nciem_.\zi(ic:a..An.nex.C,"C;l..__to_.{f?§ harem
the six orders of R2 Vida Avrir1Cx.D,_"ADE._ At'<).__D5L"~E1cz'e£() and the orders
paissecl on the revised 21p}3IE<:::L'Eo:1sTﬂied 7:535 :h'(:}T §:-:iit»ér)11cr with the first
res_;p011.dc:nt Vida ;\zmcx.%\z"I, M}. E0 M5. H V i   

The Pctitie>:'1;c{)'s:r;i1§g 015, fbii' 'He3i*i;:g=. r'}2i:s.{121y, Court made the
f0}lowing: '  " " '   '

'  irmagk
P<2£iEi0nc1* «i.,s: Vi_:e{<T>1=e: i'£:.._iss 'C<3u2'I: sceR.i1":g for c;u2:s}ai11g {he 0:*<ie::"s

3.513366 VE335',:.i.E1cA'3"':j rc:spd'1;d::nIj«v2:1 f\I]I1(3XLiI'CS, C, C"? to C5 and a.}s<: the

érdci' V1)' F":§1<: Qjld'1f(3{S'p(§I"1{i(3T1[ 211 A1111exu1'es; D D] :0 D5 21216 also the nrdcars

Vorl uh}: é*L:\Jire;i:$1§ j:1;:1;5Eiczéaicmss f1'l<::d by the-: [,)t2EiEi()§}i'3i" ijefme the E"

 41"cs;J()nd<:11E' ..£1I"':i-XI}i.1CXL§I'CS  :'.\/Ii [(3 M5 and 111.90 to quaxh the Ecttcrs

 §;ia;V:i:dAAV§51€%,2{}€}4 at _.3u1:":<:>e;:1.z's3 "Q 22:26. 2§§.6.2€}(}4 at Am1c.xurc: 'H.' 0%"

 _;"<;:'5::"g_3:;':::4:;,Ee:"::5; 4 and 5}? ;f<:m;:n:;i§,ng: ;3er:a.%i§; and 21$:-;=:§ £0 ésgsaue ;: ma :Ei:°e=':<:Eé;3§

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«ﬂees net cail fer interfe1*e11<:e muclz 1633 the quesiioﬁ cf deiaja 31.51} derss

no: arise.

Hcard tha (2--{3El}.'1S€;'1 representing {he pzzrjtjas,  , . _ 
The Eearned Counsel appearing for ihcz petitioner~ihas rc1§<:d"tjp9fa

the foliuwing éecisionzs ::

I

3
inc

 ":53

CCE,§ Ja.i_pu.r Raghuvar(1ndi:i;«L.::;ta W 200G{V13"8}hV-BLT: 311 (SC) A

E.C.B<i>s<: & C0. Pvt.  ?;3%ﬁi'c§:1%11;::f1::ia:g ». 199i'(5S) ELT 432
Parekh Shipping Corpra. vs; y5:;C'V':_:i* :*us:§::;};.:%V;. :é::95(2~3o) BLT 73:

W1_1.§o &"   of gnéia - 2003( 2 51) ELT 49 (Mad).
AE<b§i1ﬁ'B'as*irL1ddviVv;iﬁ:¢l.'l.r. of Customs -- 1990947) BLT
:61 (s<::;>__ - V 'V " X   V 

Rae}:-i 1;; & C£>'1f33a':1.'éf i_;~;d;i§g Ltd. Vs CCE -- 1_996(88) E.LT <34:
 a%'*$i:¢vdA.Fro{i'L:C.:s"L:d. up. Vs (ICE, Méerui - (2005) 7 sec

V .159

   {:AgenCi.rss) Pvt' Ltdw 'W; Siam of Maharashtra ~
. AIR 1_9?.'€SC~T,':4S
 '\f;s,~E*g'I';E.;§{;a2:cl1 and Cemparzy Ltd - £2009} 3.0 SCC 75$.

Px«-'{.»::>§3if":i<;§;f.::' Sing}: Gm. 'ifs; Chiizf 'Ei6cE,.i(::7z. Cammisgéansrf New

V A. ,E}€§§1i5'=»~ AER E.9'?'8 SC 8§'L



'xi



I 1 Singapore. A.iE°1IiIf%.£3§§ V5; Ulfzion Sf India -- 2{)OO(_'E2 E} BLT 289s' (36.1).

:0 centanti ihai, 21:3 rea:~:.0rzs have been assigneci in .i.ny€;'}:if;g"'--E;he

pmceétdings a.fiea* iapse (>17 seven. years much 36:33, the_.A21&:£'.io:;V'ériit3»;iari '

after five: yea;::.; aga prmrédad under the iaw ~is;.b4arre.i "}Ai.jr::itéL£ié_ﬁV  VV

action for impoging penaiiy should not h:1§§='~: (ag2tiiras't'  'pafitéfiﬁeif

who E333 0:11}; undertaken the «:0n£:"a<:{._.bﬂu{.VQn thé ﬁririzgipavli  OEEV V

C<}z*p0rati€>n for acc0u11tin§; shofz deEiyer§§"L'vW 'E{1f;.c>ut.. 'i3i&«01::.i.nVg:§Secti0n 48
01" we Cust<3m_s .:5\,ct, this au:ié:;:f}j%.;c§'.  imyosed penaityx
Accordingiy,    order passed
by the auth0ri§1ie's  ssubmiited, revised

cargo dec1£:ra£i.o'n Vliasﬁéisud =?)vf:3 'f:5§}. "I7:'.T.i;"?L§. showing the actual quantity of
cargo disc;hargéL., VA . _ ..
Lfcgamfcd Cm.:'{1§eI" appearing for the re5~;pc>nde::{~auth0riEy haze

 s;t:b:n;iii£:€i,  "'E'rﬁ.ibu;1aE in simjiar <:ir<:um.$ian{:5:s, in {he ciecisi011

r;3pr,§fi€dVi1§'v '?43. regarding ghert iandmg of gcacacis has heid,

show ¢;»..use..__vs'1{:§-.?,<:é: prc>pc:s.in.g perzaliy issued :3.fte.r ten years; of u.n_I_oacii'ng

:igEé:fe::;~ bf g{?{}€i%.§ is 120?; 21 duiy and hangs, is; 30% gszwernsé by

 Séééﬁésl  sf 3:2 CBSEGHES Asa E962, but Seciim E ié 3§:;>§.§e3. Fm:E*1.€::;

ix
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fee has éliééi) relied upon the Llcuisicm {If the Apex Court in the n:z~:.~.;c of

Briiisiz Airways l'vI. Ltd, (70. V3". L-"Him: oflndia ~ (2302 )2 ,;1nd

oiher <;21scs; in (:()mi'_'§)d that, as per Section I E6 of the éXct_,.-'Sim'  

{he gnods unloaded 'i"r<m1 co1wc;_¢a11c<: can  f:1ste1":;:ii1"é'<:e:?n of1V.1_3'::1's<2L1§s""

rcp1'cscnting the person inchauge of me %:4<>:1\féy:;«z.'i2::<:}.As_'Sack;'*--:1«cVi:i}<)11

iniiiaied againsi Em: pea:iiio11cr/;.igé'n..L is 7-:'a1;1§ntz1.i:1z1b{§Wheiwizg uf

1'e;m-3s(3ni'aiiv<: 0%' {he pcr.~;on in__cE1z1rgc-3 :}>_§__i§ﬁ'c3._<;(::1fycya1nCc, 

In the case on hand. a;»:__1.i';«>tc:(1.': p¢:1:,i'::<;.;_¢;£1213 actecl as an agent of
{he principui  E.m'1i.z_11.1 Oil CA.'...:'.>.1f,1"§L:>1V'21t'§.<_.>11, I't'"is iI'§='ssi0 "hat in dispute {hai

there: is 21 i'§hO1"l d{;*'ri\f<:1'_§:z £111' th.<: g_o(a<'i_s :iec1a1'e<i at the delivery point and
aim dcc§z11'a'EiQn" i.j'o2'm._}iu.-.3'xbéc.13 'f&.IiE:d 133: the p<:titionc:' himself'. The

qL1c:'~:1io1"s; is \3vhetéie::, iiéc' :§e11ét::1d oz' innpmigion of p:;::.1a_.]Ey btzizitcaiiy z;:f'§;.t:r

 >;é3V-en §:é21;'s§ 'iu.='(iE;1}L«E be 11z21iniain::h1c and .<:u::h iIﬂ{)0Si[f.OE1 of pcnahy not

hcé1'2g;«.[z;<:¢'m:ﬁt:;d f',i§r_2;~cvc1) yca:'s could be s'<-:<:0vcred at the minds of 81::

1'cs;)c.>r%cE,_cnt~_a'Li:h(.§~i'ity h<:§21tedi.y.

in .:he3'~;_si<3::issé:>:2 r:;":§écd upon ivy the ;_}c;:t,%.Li.<>ner's»; i;'0L§§1§sf(:3.E in {$26 cam:

   V €:"'~«,:!"§q~3xs'-£1 éé €L?§Z2[?fif£}? PV2' Lia' 1%; Uisimz of £zzr:Iicz =-=~» 1.9% {.58} 553;?'





9
432, the Czllwiiia H1132 Court has; held. wi.th rc:f:.:1'c.11cc 12> sham lzmcéing of

;sg0<::is and in1p<>..~;iti0':1 of péznaity 'xx-'hc1's2§11 I"I]iS§'3é1ﬁ(§Iif§g of t.h{:_ €;::rgc:

 

Liméaxg. 'Ln:110ading r<2&+'ui[.a:(3 in 10:1": $351313 and 21 "£2-irge <1'L1a_1j:t'i'zy pi' _,

s'ug:;1r'~.

spilling oven' in h<>i'd:~; 01." vessei that, ur2exp1aim':c§ c§.e.Eay~o{f_$e$;c33. y<:;1rs iii 

i;s.;s;ui.I1g Show 'L'21L1Sf;"' notice proposing; to i1"n;jQsi: p.<:11af7{tyV,x> 'z1s r'1*ot'p~t'ope12,I.T f

In the cam: of Pczrekh Skipping. Corwmrztitm Vs  "C:'a3'Iec:£2fv()j"'--.V

Custorns, Bombay ~ 1995 (80) ELT 78iL<L.(:Ber:7zbay);   Sh()W V

cause noiﬁcc for slmrt lar:c§ir:§_J;  2:34:91'uLv«.'§:3véL'-tyca1*s a{fé31' ihc Liam: of
vessel heaving {he port held and 11123 _[)i\.J 1.V\'i.!f>n E%.::§ic-h;«)_f".~the .B0:1/113213,; High

Court hdfﬁ heid, a$"y?.;_:i  E136 (~\f ['§3_{3 (Tus--i'01"ns Act, 1962., power ham to be
cxcrciseci xvithigi' :1 :*e::s:tu2'z:E~a1V{3'-._§ii'n;§. 11 has also observed, the Bond

r:xecu1e.d;'s--11c}L1§ﬂ $132.0 'i:re:" for" 21 c§u1':§:'i<">n of five years t'i1ne which is

  1°c:i;~';0nzii;>ie itfid 2i:,A1:.iQ11 .~;hm1}<,§ be Lakexa within that pmriod.

 Tin ;lhG <";'.E':'§'('3'~ g'§'f'-C'(2£lect(1r of Central Excise, Jaipur Vs' Raglutvar

(lrzdiaﬁid §.2'é€;riT1:'I18_;151,131; (SC), the Apex Cour: has hczid that 21

  :L~;__mt f<>r~ ikys. s.:::z:r:s £0 impwt 2-may :ep::;:::iIfi.:: gpcrimfi of }in":.iLa£ia_.>;1 by'

V'  %':2.é§;§.%Vc21t':';»11, where €'h:;':;"c is :'s;;'z1EE},;' 2m2;s:': if': Ems. 58 as Lil} p:.'C;~;:::"§§3i:1§: .3

.3 /-
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perioci of l'i;.11étaté():.1 10 do or no: to dc; :3 thing zifier the expiry 01' the

gjeréed so >;1%pL1§at.ex;1 as the e<3ns'eqL1er1ee of ere:-'ztion and ciestI.'r.1a:§_i0IJ of

rights and £11erefe1'e. must he ;~;peciE'i.ea1.1y emcied and ;,3:'e.s;e_r§'t§ed; .. 5 »

'i3'eté.ti0ne:" has edge relied upon the decésiozn in   V3 
Uzzimz of India --. 2003 (151) EL?' 49 (afhadrggsjj ;x=€'E1?;:::"%:§:1~._.:Lh'<3,V

High Court has deait with SJ 1.6 of VLhe.4Cust'(3;1js'@i\ct atIj.é§'V5.1'l€3v1h£"},. de1'i:213,?"~j:1"'V

initiation of pr0eeeding>; for il"l1])()Siii(.)Tvhi"'~f'1_f' gwenzzhy'-§.s: nu'E e:{p1ained by
Cestoznw and reagonahie 13Li:1i§§}1aI1e.h1 jf<)Vf ~._xg'i:r.J_19¢-1Li<>n of the Act is

iunpoésaiale though. :10 30.55 of :"e\A.-i:'.<=_~3§_'1_1.1e--.Vwa5' ::.;=.1;.~:';7et;iV tV0~..£i1--e"S1ate.

At this jai':"1e:;.':i"¢:;V:'é»L'is»,z'e2ee\£;1nt £0 exirzzet S28 and S.1 .16 of the

Cusnoms; Act v€::.i_e11 zfeaeés; --j "

- 8,28: VNi;tic_é'E'«;1' p:;1y"r1--:::t1__t___pfduties, interest, etc.

 ' _WhVen»_:£I;y":it:'1§:_ has not heen {ex-!i.ed er has been short levied or

H ._é';'1'_<f3{:eL'>L%Sg{.;g 2'-:::'i':i§.'1:;§cc§, 0;' when any interegt payable has :10£ been

 Q-'Jt"£ pégid <'>.:.'e:'r0:1e0us1§,~' refunded, ihe p:"0;;::er officer may «

{as}; " +.E._n Eirzé-:"<:;1:;<;: of 21:1}; %::f;1p(>r1 rnazie by zany im§.ix:-=idu.z1I. fez" his»: pe':'.<~:{)§1.£ii
'  0;" by gm-=e:":'%mem or Eﬁy zimy e:§:1e;:.%i<>r;2:1., resezzreh 0:" <:E1;1:%:::h1e
.%:z:«;%'§::,.:ii:m es' ha:-§~a:§i£;;:E, zrv%.:%1.%:"z (me yam';

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r-
g

,.<"'\.

{b} 111 2.121}; 0£§':e:1' '£133?-3, within six m0;1E§1s.,

Pmtn {hi} ;'<:I<:vzm1 date'  notims an the pCI'S01'1 c%.1a1'§,_ge:21E)1c_w»&_;h:§}1«2

duty or i11t<:1'c:>;£ w12icI"; lms mat E33911 icvieni ur <:E1zn'gCd 01' x-w'i%.1~i~ch_'i1;;;$'Ei€{:§';..'
>;}10rt~1evie.d or part" gmici 0;.' to whom the rc'§.'u11d has c.1'1'<..>_r'i:':<)LiTs;V1f;' bVcTe11 T V'

mzicicc. requiring him EL.) Show cause why ht: $h0.u1d I30: pV1£ij;'«:IhC £}t1"]()iIf;EV

$pcci.fiC.d in the noiioire.

Provided that; where any dvzy has $10.; "¥.;.e:Vc::.1 16$-éecl or Vt1z_1.S":bV:é'c'11V s'V§:()r:w "

éevied or {he i11£<:r€:st hag :10: been <:I1z:rgéd. 0:*--h3.s bé:cn._p:1rt paid or the
duty er imcrcs: has been crrc.>11 cé"L1=$iy_'fefu1}der;i "1'(3£lS()I}. 01.' C-OHUSi(')I1 or
any wiEi'£'ui rn.i.<s~stz11cm<:ni' 0:" :;up1j3ré:§si.r}'1';bf f':/¢1_::§§§-'; .A[j»3: the importer or the

exportcx' or the agcn;'_ <:r__ e1n;_.31<)y£t:~ ix,-{  th g--.V_i11:.pc:;;r1ér or expo:"£er_ the

 

provisions of this4s{1E)--:'ﬂL{i.;)I1_~.§i2a'i'éa 11:1»-'r_;.«c::ff7c:cL Vziéuii' for the wordg 'one

 and '$19; 111_<')m'};é:*7;1}1.c;'wg>i*'e;%~s['fiiw: years' were suiasiiluteci,

Explanation: VWh%-crr.:. {he sL;y**»='ie:§..'L'c>f' notice is stzsyeci by an order 01' :1

<;:0L1r{, thsig pcajiod 01"' .s_u£:l1 sté.-Ly shall be exchsded in ccmlputing the

 ::i'd':'es3i"G*~ 1,ic1?iE'x'1 (317. one :;car or six rnontizs or 'five yczars, as the case may

3A} 

(/Z_' The'p1'c)';:1¢17"(,$§'£"i<:e:*  zmez" ctmssidering the r:3p1'<:s;c:z{::ii(311, if :;my,

V' :.7n23dc byline pcrscm on u.-'mm n01,i<:<: is: s~;<.:1'vs.:d under sub~:;cct:i0;'1 ( I 3:,

" _ss;'£?'::1_2¥_ §;Ee£<:;':"r:_iz:<: iifge. :%E"H<}L§E"i§ ('3? dug.-I" 01* in{'<:r'cs;i (jiiél from :_~::1a:§'2 §)<:1:<;:m

E/37.;/'1

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3%

E13

(moi oozing in excess of the amount sagpociﬁoé in the notice) and

thoroupoxz auoh per:«;on shall pay the amount so dozerménoci

{EA} 
(23)....
{BCEOO-P

8.3.16

: Penalty for not accounting for goods: "

If any goods loaded in a conveyance fog" irripo1'ia_:ion iI}.{'L"'3v§1'"i£3i£:1, goods tranghippod under {he provEs:»or_i:'§w.of thfs Ac3:_oV:"v.VcG;3:Siai.. goods "

carried in a corozeyance, are not unioado<§}j'~';a,:: thoir p1é;m.:o'f de$i;éna£ion in India, or if the quantity onloaéécjw. SIiori;_of fzﬁjeﬁuantity unioaded at {hat destination, and if the f-'aViE.1:re"i~::~VuizriEoa;§:1T'V.iii<:.__doﬁcier1<:y is not accounted for to tho _'ssz;_'i_sf'ac:1'i.'oi:' ' " Com.missi.onor of Cazstoms or Depu{y3._Co§§éfn'§s::ioneif,of (:1§s;to:1::§,"{2'11o pe1'sor:»5m~charge of the corwey2:ir;c€3 __s:ha}.i' 'or: -1«i.f3bIo _ ' (E1) in {he Ca§o..§)i' goods'4V1.o3Cie'éi..'o'in 3 conveyance for importation into Infdgzi 'o.::.gooos;'*troi'1$'h.ipf:od under the provisions of this Act, to a V. - 'péo?:{it§r"'n.ot'V'o:<coed§ﬁgMf§véoo the amount of duty that would have V on {ho goods not unloaded or the deficiooi; goods, '~aé':h'o cvzi:-ﬁmaf-fbo, had such goocis been im;:1o'rio<3; Co) in the oagae of ooasstai goodgg to 21 penaky not exceeding twice the ' ":::e:2oo.r:{'of oxpor: dazijg that Wonk} have been chargeabio on the ' no: onioaoioé or the deficient gooiis, as the case may ho, £133 __§=;u£h goods boon ox_o::;:%:ocL 'ﬁg'! 'ix E4 The 11('}IiCi3 §)iJ1'{)()1"1i11g :0 ':mpu:s<-3 ps311aI£},~' ifs issue-zd immediai<3Iy aim' S« 6 y:::z11'$ for {h:": i'1'2?a1].<;:'1CLi(}1"3 of §994v'r}5, {he notice v\.2211~§:_ i"s;»:;.:1<3«;i (luring 2000. \F'v'haI is :0 he decided in gm: cerltexi. ;h'::». i.ni.£iaLi<m of priyceedixngs 1"br recovc.ry aft:3.1' 5336 years ir3 1a.\_.:a2' £151' wheiher such <.i<:}z:ycd rec:ovcry is': per1n.i.§;$ib1_;t..[ j. It-[_i.3.s. £'c>. 13e'vv..11(>t:;;j7A' Xinmation has been inmoscd L111de1ifthc Sté1i,=;1C" for ,t1'1£:' r§:c()vei;:,; '<:£' '* custoxns duty. Hawczvcr, $0 "$31" as S.% i6 h:.§f the: Act" 1'3-rt;dr1'Ce;*:1{:d, no such limitation has been prm/:dcc1.V .?§£'{'me£it-¥_c1e§:s.Vigficld by the Apex Court and vzarioura: oihcr c:.(m;it__~;, in L}1;€?..;ib:sVer':c:.e ..(>i":i'11yV';i;'L:c}i §.§.1.11i.tati01.1 being 1, gmcscribeck, the cXe15ﬁ.i.5c:§<}':§:* Vr_§iSt4L'!fCié1§}iV1;/p0§'«5§?€i.I' '§%i}:1i}w:>c within :1 reasonable pcriad. _ H _ .4 . _ 'i"l1er<3._i:~;"::'i1r_T>:": I2in€j'iAz1g'<)£'Vii9{'}'.9(} metric ions at {he §E1S££H}C€. of the aetitioner who wigs 'a:.:[in_s1 as E:'1T.?' £l£E(*311[. Petitioner xms also Given an I' ~ V 5. . (.2 C! ~'{.%;3})<>rt:.}':Iii'1ygig}.r;1i§;pL:t<:: i11cv--:1.+~:.;.3€:ci bef'01'<: the C01nmiss:i0ner of CTu.<;1on1s as :

iiiiicﬁ .:.h£: *§uj<'}'p{3%;e§t'v~§)€:1:211:";. At the first instzmcc, pain:-1E1}-' ;7>a'<:»p<>sc:<.i [:1 be _ i1np<>$<:d°is Rs.'22;_."27€}f">/--. On suclj chaiksngcé {O the order, é'tfi'€%' setting; __::s-,:.i_;i<:1 {he ~:1z2:';%:;::' was zésica: agair: §'ec(3z1.<;édc1"<:d €01' Ck?-1"i£}V{} ;1d.'jt.1<ii<:2:§i<:m. .__§1';_ih;:§ §§§:><:€é~;54;,, E§.1a1:;"::. wgzs; Lieizzy aim'). Eiibwézvcr", {ha-3 mﬁizii dz-ziay <)f§1~;§§a; '3? ..~/'' &%'s» 15 years; haze; been pi*op:;3rl§;' explzgiaicii. Uhiimiécly, the ("J1'dCl' has Eu-2:32.} Lroiifimied at the §;<>v€r;i1iie.:1:. 1€;'V€1. The zixricumi of Rs.34.E2,ET.(.}_:3f; is:

towmds sshort laziciing of the czlrgo uii(i<=:a' six Biiés; of Emr},-'._ h§:LJ£"_3,-l{'3:i]3'I;1i,j_"T)/' p!'0p0.\'C('§ I0 be ii11p()S{3d. appears to he in [116 C{)E'1[{)XE... .:3é.'1'L1_ji'v.:31c':1{ :0 1.316 e:1m01mI' of short 12-'zildilig, £1CC{)1'diY1jg to Lit: pct,/é,[i<_§:ic';:"s" .:f.f'0vi1'.s'::=f1v~...i__ V£1i"§0L1S (}I'd{3I"§, the RCVC1]L!€ has CI}f(;'!l"€§,id £1115._C(L'£UC(;[Cd'i'li1.;1lT1()EIiJi iii" _ Rs.i.8,55,597/-- (;1micxui"&:s J, K 1 10 K3}, ' L§1t.i:ii:1i't:E_y_; in {hi}: process, order of the ;~"\sscss.é1ig i*'A-\i.t1il1(3V1"i~.T,'.'};.':"513$"bC(§i1 (:I()~{]f'§.1"ii'i£3('J nr.:m'iy aft:-:1" {i12'(3€ years by the Api>¢W€ =?\.na;tim~1t_m_«iki-am: mbuigai. V In thy: case K'-'}iF1hi1I'j R$._"'>4,E2,I()5/--' i.i<3'cds '1<1V_'i«ziié:?.i_i3r'c(ji wiih on the groimd there. is no reas<):izi13ie:::¢ss in Lhcain1'4;ii2é:ion'of p1'=;)cecding:~;, is; 1'0 be {:{)i}Sidf3I"Cd. " < \V.i'i_éi: ig-:.,,E:1(f)f;.."§.11 <,ii>;151;1vi'e------i--:s'1lic short lziiidingg of the c:21z'§;0 since {hem i.'~g' 'i1'i'{E>I'fi'i/.[f)i3€£]ii§'£ii§i'{}i'§ 'fih3<,§ by (hf-3 §)CEi1i()11E:I" hi.:'nseEi.l SLzhscqL§cii1Ey, 2: v_rcvi.<;ed V<.:'<5:¥::Ei'E'ig:j¢ii'::'i._E::'é 211%} issued :'eg::1*ding 5.~}h{)I.'[ lainciing. In Ehc "'.>_.<;ufE£E~Q-I1"lCE1[ {.§F'§(:7§T{§--C-€.i1i{}I3§§. R€'€t3nLIC ;1§:~;<'> haze <:1ari!'i<:<:} as to {"333 <;;'::'g<> §;cci,ii;"::?;§'i<ii':_« E: §"z;:::~; :":o:::cE in ﬁn: amiss' deiﬁed. 29.§2,2i"}i}*i}, 22%; K} $3 3-?

WE}QIi"1~f3I' thcpenaity imposed to {he tune of E'?

etmn0t' import time ii.§11i1£'1l.i{)Il, tn $11}: that it it; witiriin at pmtieuiar p'1.'ese.ri.hed ;3eri0d._ pi'<>eeet1ing,g$ (')LighI' to have been i:iiti.atetiHWi_Eh'i;i at reztsnnahie time and the RC\»-"C-I1t}C- mist) shouid have taken to initiate 1_)I'(§C6€(}iI3.gS at the t':é'.%1"ii{'3-.i\'i.

As per the {facts of the pi"e;~;ent ease, theife is 'ﬁtters e'f't'e_v"e'n_ueto' the'. State in not initiatiizg aetitm at the i:1t%e;3tit3nji..itie._»v preitgtiiiee iheewéhee V' caused to the petétionet" in the context, h:«;:sj iétisso teitttetinede at-nexhplztizted but ft): the deia in iiiitizitittsz 3t*<it5eecii:1_::$ te i=e4LQ\§-'ei* )€'i.'1£ii{ The seated &,.§ _ ._ _ _ _t principle in Such cases the t'est (if1'=§z:st--)«t3:é€i.iiene$$ to be adopted.

H'ewevet*, on thati.~';et>_.iie_&ati3Qne--'the_ease 0'1' the Revenue cannot be eassity turned dtiwnj Fu_rtE.ie:t,_ §'i-:iit"tIsV§i'i.;3_u"e:<;§3iz1ined by the petitiottet' is, there slmulti §T:'c;f'»'v€Zv_Abi'3{3l1V £§i1'Ct:t' ehésiige on the C('}]'}3('}]'£1i4i()E1 anti not on the A._peVt'iti,Qne1'!A:ge:it V"£*i;{'t'_d the Second issue is, iiFI]i[E'3z{tt')t]. L En "i*1'1_e"eieei;iit{ti$:_:n/ttgreeitzent entered into between the ptineipztl anti the eggeztt, th_e.'Eiét_hE'iity is unde1'ta.E<eit by the petitioner himself. The §'?'£3Il>i§i{}E"£C-1' E3;-'=.>§':::m.dertti_§«:.eti i1{1t'Ii.{:§' eiattse {7} of the Agreentettt that fer en}; ti «._een.a:;:2g'e'i'i«%ie:t e'? the §}E't'_3'iz"i:-;t€.')§1f~; iii' the C¥.E.$'§%()tT§S"s' Act, g">eEi§;inne.i° is .35:/"

e,;< %;3}<;;;./gr} 13 ;*e...<;p012si13Ie. The :"igi1t of the: ;7;<:§i1i<mc:' if any. zsncrler that skgmexnerat, is £13 can have. r::<:our:';c 10 S€.'3{UC the %$sue. with the C<>1*pom:i(_311 princépai. It is SCGI1. not in (me cam": such skmri }.a11di.11g hen; 1ékcVi2:';3ii-1e:~--;;__ _ but, in 21E1110>;t six (3CCé'1.'.Si0I]S. In the fncis and cércL1.:.I1st2111ces of the (ii-1sc,"é13;:1;ﬁ(3.:f the t§ita.:_ :1.m0I;1.:.1t"'. 0%' pC§1Ei1.{}" pm;3oscd to be c<:311ectcd,_s§.n<:e. éilrééiciy' Rs.1 $_ ,5'S',v597/4=.' «h;.1As been 1"e1n§tted, an 2m1<,>ut1t 01' R525 Eak'hS"*ha'S'~I3ee11 r'ec§ucec1.V.i'r<)§r;} {he tom} amount'. .P@[i£i011c1" to pay the bi-1}:-1_;1cc ::i: n01i1':.i in-'j£"'Isi_11 three V§f:A1<)"rVi£E1rs. Pe{i1i.<:;i1 is d'I"§p?f.)'_'s'_€(§ (riff21cr;01=<1'%.11g]y..

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