Supreme Court - Daily Orders
M/S. Surya Samudra Holiday ... vs Commnr. Of Customs(Export) Mumbai on 21 September, 2023
Bench: S. Ravindra Bhat, Aravind Kumar
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 2851 OF 2010
M/S. SURYA SAMUDRA HOLIDAY RESORT(P)LTD
THROUGH ITS AUTHORIZED SIGNATORY ETC. ………………..APPELLANT(S)
VERSUS
COMMNR. OF CUSTOMS(EXPORT) MUMBAI ……………….RESPONDENT(S)
WITH
CIVIL APPEAL NO(S). 10602 OF 2010
WITH
CIVIL APPEAL NO(S). 10603 OF 2010
ORDER
This Court has carefully considered the appeals and has gone through the records. The interpretation favoured by the Members in the majority of the Customs, Excise and Service Tax Appellate Tribunal, holding that having regard to the facts of these cases, the fulfillment of export obligation certificate was not determinative, per se, cannot be sustained. However, having regard to the other factual findings, this Court is of the opinion that the larger interest of justice will be subserved if the impugned order is sustained except to the extent of the slight modification. No substantial question of law arises.
The direction to pay penalty imposed upon the Directors/employees of the appellant(s)-Company to the extent of Signature Not Verified ₹ 25 lacs in aggregate is hereby set aside. The balance, if any, Digitally signed by Neetu Khajuria Date: 2023.10.03 10:52:16 IST Reason: may be paid after adjusting the amounts encashed through the Bank Guarantee and the amounts paid subsequently by the appellant(s)- 1 2 Company.
This order is in the circumstances of these cases which shall not be finally determinative of the rights of the appellant(s) in any other pending proceedings. All rights and contentions in that regard are kept open.
The appeals are partly allowed in the above terms.
………………………………………….J. [S. RAVINDRA BHAT] ………………………………………….J. [ARAVIND KUMAR] NEW DELHI;
SEPTEMBER 21, 2023.
2 3 ITEM NO.109 COURT NO.8 SECTION XVII-A 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(s). 2851/2010
M/S. SURYA SAMUDRA HOLIDAY RESORT(P)LTD THROUGH ITS AUTHORIZED SIGNATORY Appellant(s) VERSUS COMMNR. OF CUSTOMS(EXPORT) MUMBAI Respondent(s) (IA No. 3/2010 - PERMISSION TO FILE ANNEXURES) WITH C.A. No. 10603/2010 (XVII-A) C.A. No. 10602/2010 (XVII-A) Date : 21-09-2023 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE ARAVIND KUMAR For Appellant(s) Mr. Ankur Saigal, Adv.
Mr. Mahesh Agarwal, Adv.
Mr. Alok Yadav, Adv.
Mr. Shubham Kulshreshtha, Adv.
Mr. E. C. Agrawala, AOR For Respondent(s) Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. V.C.S. Bharathi, Adv.
Ms. Ruchi Gour Narula, Adv.
Ms. Nisha Bagchi, Adv.
Mr. Adit Khorana, Adv.
Mr. H.R. Rao, Adv.
Mr. B. Krishna Prasad, AOR UPON hearing the counsel the Court made the following O R D E R The appeals are partly allowed in terms of the signed order. Pending application(s), if any, shall stand disposed of.
(POOJA SHARMA) (BEENA JOLLY) COURT MASTER (SH) COURT MASTER (NSH)
(Signed order is placed on the file) 3