Karnataka High Court
Mr Ramesh Solanki vs Commissioner Of Customs on 18 April, 2011
Bench: N.Kumar, Ravi Malimath
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JfiDGMENT "-E'7'_hi::§"a,1§pe:;1I is by the zzsseggec <:ha}ieng31ng the arders ;%:%:1's::':-aeci5E"rib:maE, 3.ppeIIa'?Le:-2 au.:t.h(>:'if.y gmci the a$5essi.ng :m{h:}ri;i}{. h<>E€Ii1":g2; M112 11'az':31.e to pay éitiiy, 1T1i.€I"€Sf. anti penaity. the pasi. <:<>:1ss§g§:'1I'::e33"£: §..h.21£. 'i.-'€:"f3E"4';% i:z1_p<:s1"?(.eci by M/55; S1.mf:ech 'W{;'.t'€'. '"2 .fa<:'i: zz1'1(§<§:.*"v21E::<%{i ancti 2?£§:*.-:.<> exrresss €;L,z2m%,i1,ies <;~i'7,_sf,§0._<j;t1.s,a v.»>'r&:'& izI":§3m*1ed ;1gg;a.i:1s:st the de<:1a2u't?(i {;_::a12'§'i,it:ies. 0'4$€:E3--si.z:'1i1i,ia1éz:z Ehéf: aEIeg§3.'t.io.1'f: that: {he <?{>11sig1'3:11€I1t. ws3zr::"'u;mf1':3:**:I21i--:;€d_ :m.:§."-- n'1'§s~d(:c:§ar'cd, sevrsrai fa>«:¢=.s 211.Ie;ga:d1jw{nifésstzgti-.. by s;'*i_GL1m Ejlc-:.ci,r(>r1iCs were relied L1prm- T1"V1"t'i'3Tf C':fL",*1':("f Calleci Lgpon :0 Show CE11ES6 be miatfzd ass 21c":'t'ua1?; importer of"$;::1(i'€f«.bi11'_VAV0f i.:~'éAxi'.1L.'::y gfiéznndizlg (:1A1(:>.:a:"2111(7et and as to why the goods sfiizegi af c'-:1;1t;1'y shoulci not b¢:----ec}r;fiIs::c:at'E%d =a11*.:i. p.e11.a1'::yvVV?3Ea ;11npc)sed on the a_ppeIE2mi,. The a}3;)e'}.Ia1zi' 'sci:-i..L4i'ep1y.§§'ct1yi11g an "the afiegaiioxusb Personal I31-zarizig V*;»;-Q54; gi.\§f€_n .4§',G appe}ia11f:. En 1'91, the Cust.on'1s A11§.h'G:iLi;i€s 23.3-..rc;VV:9@c:0:'ded {he 5;%.a1?;.(:éz11er1i': urzder S63<:'L;Z0n 108 of jtffié' Cigétrséfizs A.ct.. 1962, of va.17ie1:1s persozzs c:{>:11'neCi.€€1 with V' _.§,ng2.3'1:;'.;1~::§L:)z*2s; such 215; 9:36 Vemtgopai, Szzbramartlya SA%;.2;:*n3e1-.~C_§}jSL Shckar Rae. ?r3Aree:'r1._ G-LE3. E{u:11a:'a Swami}; and Nz1z*€:115i€§ :ri: and Gi1*:isshM The 2mi'.§'1<}1'ii.21es3 af"i;.<=:_r <:0':'15;§deri:r1g the _ :«:.i_;:§:{7:'{r";t3:':i, af <>'f3jec;é:i<)I'1s3 heiai Eihai. '§¥Z23;n'1c>.s::If1 S0§21r1.Es:,i F36 iirezssirsci 215:; 2i%{'.'i?;;£.'i3.1 i1'z1p<>r£'eI in 3"€?.S?:§}f;3C': {if :':.h.s:% g::<}d.<_~; imp<>§*i,e<i Viiifi'. 333% Of 5 U:
fintzjy Na.385?'5:; ciatw. 2*?.99.20@2: in fiqe"».?v?/8 Suntechg Ba.:r:gai0;:'e3 the ssaid gesds were m:js_ ~ d'e,cia1f€d'an'd--«'r:hey__ wars iiablfi for confiscaigion, an 3.§1'0u.1?1'f {sf §~';s.-1103?, V?3O'Qi0O'7wa:2 2 lsviéd E25 custorng duty aridfiz perié:;},if;'.g)f' Rs.:'f/:§f:3A,3A()fQ,'{}(§€¥§'{3V€}'was imposed.
3" Aggrieveéxi hm/M assesssee p:"<3fer'1°eci an appeal :i;<; tZri:¢ an 'reapp:reciatior1 of the entire;1i1;i:§g1;Q.i'1V'_V{3if1 note of the statements of various; material on record, up held the 0é;cifer'-- {if authority in so far as appellant is conC€rr1_é€i.._;}hr:i cf athersg the penalty was reduced. Th.e.§:A:aippa11an{.'h;:rsV__p_;feferred this appeal againsi the said order . Q5..%;_h<: _'VTI7iIi',"LI f'i:::3;_._ " 'The appeal was admitted '£0 rzzsnsider the foiiewing '::u¥34Sta iéi1?a§ questians 0f law.
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'W§'zeazhe>r we T"§3.'§E.N.'E_(€5 i.L':zitS f'iQ'}'t?"('<";f :f.§:;z4.£..3§f§(}.>2'":c>£(;:--.i;Fi(;* appeiiant as z,f1e°*v{z§1por1:er" *:.:.:£i"}1'ciz.g.i: :§rcgje(:E'ing Mr: Praveen C;<~;:.g'1.0I fJe'i'hg;' .i:E'i.:2 i.i1'1p0rI,ez"?"" 'iii/hr3i.i':<;>r (,i1e'[' z:'z[ '1';'~{_c-,§.sj;;zr;:<:2r1z:3)¢t3r'z£ No.1 and cjo;"-3firmeci§:'by tE_i:igs Ia*Q}z.L*i2.I_t:f Tr':'bzm,aZ was right at {aw in i'F1;é1_'_1{.iflg:'SI"i'.PTC¥,D€éfl Q1' Sunzfech :0 be (1 dummy 1 i:':i:;:§5>rI,e}9 :.Ls_§f"}':4:z5)'Lz[,'ffierég f§eiI'z.g a (:ha.n.ge/ proposal to N E'C{ ':':'=, i.'f1r;> caiiée r'z.otics3?
' VW"}"z.e_t.}"7.£}?4.'z"-1:'fie___"'Y1ribur'Lai was right in Law :0 direct ..C0r'gfis'caiz'r9ri'12/'H18 goods Lmder impori when Guru E.iéC?TQf'}j§.§; Singapore PTEj' Lid. had sought _f2:>r its"
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"8} " " T. 3"fEJLiI1.7'L;TVt1ZV!LvLJCIA'%' rfgh.I': at: law in holding the ' A;fipéTZL;1: u'=;@i;s:»._l':7;I:.:{_'Ifnportier in the background of the m~ds-:.- ¢';_;f'g.:1¢'*<-frrzbuzzaz in C10] /2003 dated 31-2- '4"2Q04Vz12}1i§€f1 {pas binding on the Deparfmentj?' §}}f _ "«€r';/'?'teifzs3r {he 'f'rz'b:m,ai was right in law jbr ilazamg V an arder c<)rz.I;radfcr{'0r-g 5.0 {ha Ordesr in ' j_ No. :01 /'2(}{):3 52511851 :32 z 2 --2o04:>* " W?'2e>£.hez* zhc T:'ibw'1czI uras rfgi2.: in 5511:; in disr"egard{ng;; me <2i:;;=-3<3r::a€.I'.or'2s of £.ifz»s;> 1?'r:'bz:z'2aE E);/1 P':'.rz{:£ Grderr P€aK26?;'2{}é34 di»:2.z'.€d. :22 E --2€){}4'?
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c1c~:~a:* C386': of, missMd.-.-L,E.r211fa.t.i<2'n.;, :1{3v_117£*ia3C}az"'211,i<>'r1 zmci over <:1e<>Ia_t'aEio:}. zizad;im_{:1a;'"Ve1iuéL£iQ'1'1'£>3.' Ihé"g§()c>ds Corzsxggleci to NUS S:_11'1.t¢V<:1*:~V[ir.1.T.'1';é:~sg5é3C;€=.of.;:c}11sig:1m::i1t.s 1"€;C€3i\z'€d @0211 .M/S G-um. EE€(";tI':L3E1i'C_.. 8iI1ga.;'3'*L)rC;. V1'4€§=n_1"éi:§e om: 'J. M14;"'}?['§1}{Q£:I'1, i,I"10ugh <~:-styled .I1i1I1.Se:If as pmp;:i€3;0:r° of 3 ;E%;:'11i:e{:Vi'i'*, _i11_ £2:-u::£; uras an c--3mpI.oy<::s: of ihe appeiéexnti. The ~'i':?:*1cE§.32gr;aé@:"€%£:¥:i by éwo {Lani firzaiizag £¥.L1'{.:§'1{jI.'fi.}-' is; fafly s::p;::o:r':'e{i by $16 "'I;;"fgT:.fl' =evici€:1(:e on r«:3{:c:»'1*c§. it 31.5 ;3L1m:Ey a qu<:3sI;i0:1 of £§:,1{rt,.
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