Gujarat High Court
Commissioner Of Customs vs Rajkumar Mundhra....Opponent(S) on 18 June, 2014
Author: M.R. Shah
Bench: M.R. Shah, K.J.Thaker
O/TAXAP/199/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 199 of 2014
With
TAX APPEAL NO. 200 of 2014
TO
TAX APPEAL NO. 236 of 2014
With
TAX APPEAL NO. 511 of 2014
With
TAX APPEAL NO. 512 of 2014
With
TAX APPEAL NO. 438 of 2014
TO
TAX APPEAL NO. 458 of 2014
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COMMISSIONER OF CUSTOMS....Appellant(s)
Versus
RAJKUMAR MUNDHRA....Opponent(s)
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Common Appearance:
MR HRIDAY BUCH, ADVOCATE for the Appellant in TA No.199-236 of 2014
MR RJ OZA, Sr.Adv.for the Appellant in TA No.511-512 & of 438-458 of 2014
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 18/06/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Draft Amendment is allowed.
2.00. Heard Mr.R.J. Oza, learned senior advocate as well as Mr.Hriday Buch, learned advocate appearing on behalf of Page 1 of 4 O/TAXAP/199/2014 ORDER the respective appellants in each of the appeals.
3.00. All these appeals are admitted to consider the following substantial questions of law :
(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in allowing appeal of the respondent and thereby exonerating the respondent from payment of penalty imposed under section 112 of the Customs Act, 1962 on the ground that the adjudicating commissioner did not supply copy of forged / tampered advance licenses to the respondent and did not offer officers for cross-examination by the respondent?
(b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that even if forged / tampered advances licenses are not relied upon documents in the show cause notice, but the same became relied upon documents in the light of the appellate proceedings and remand direction of the Bench of the Tribunal?
(d) Whether the appellate Tribunal has jurisdiction to identify and treat any document in the appeal proceedings even though such document does not form part of the relied upon document with the show cause notice nor the same has been taken into consideration by the adjudicating authority for adjudication of such show cause notice?
(f) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by allowing Page 2 of 4 O/TAXAP/199/2014 ORDER appeal of the respondent mainly on the ground of disobedience of directions issued by the Tribunal, which was incapable of being implemented in the peculiar facts of the case?
(g) Whether in the facts and circumstances of the case, the tribunal has committed a substantial error of law by setting aside penalty imposed on the respondent under section 112 of the Customs Act, 1963 on sole consideration of non-supply of copy of forged/tampered advance licenses to the respondent by ignoring other relevant material and evidence relied upon by the adjudicating authority for imposing penalty upon the respondent.
In the facts and circumstances of the case, Paper-Book to be supplied within a period of two weeks from today, as agreed by the learned counsel appearing on behalf of the respective appellants.
In the facts and circumstances of the case, Registry is directed to notify all these appeals for final hearing on 6/8/2014.
Direct Service is permitted.
(M.R.SHAH, J.) (K.J.THAKER, J) Rafik.
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