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2013 (8) TMI 234 - CESTAT BANGALOREMis-declaration of goods - Revenue contended that assesse failed to disclose source of procurement of Muriate of Potash exported by shipping bills - Held that:- Revenue was defrauded by the conduct of the assesse who failed to come out with clean hands to show that there was no mis-declaration, no illegal export, no DEPB claim was made fraudulently, goods were exported obtaining licence and there were procurement from known source and goods were not Muriate of Potash and such goods were not out of imports made for making illegal export to be enriched at the cost of Revenue – UOI v. Jain Shudh Vanaspati Ltd.[ 1996 (8) TMI 108 - SUPREME COURT OF INDIA ] - Fraud committed against Revenue void all judicial acts, ecclesiastical or temporal. Limitation of time barred – Held that:- Adjudications do not suffer from time bar where fraud surfaces - CC. v. Candid Enterprises [2001 (3) TMI 101 - SUPREME COURT OF INDIA] – Lapse of time does not convert an illegitimate transaction to be otherwise and plea of time bar was not tenable. Waiver of pre deposit – 40 lakhs were ordered to be submitted – upon such submission rest was waiver till the disposal – Decided against assesse.
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