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2013 (8) TMI 274 - BOMBAY HIGH COURTJurisdiction and Power of Enforcement Committee - Whether the Enforcement Committee constituted under the notification had the jurisdiction and power to demand compensation and to levy a penalty – Held that:- The imposition of the penalty does not in the circumstances warrant interference in our extra ordinary jurisdiction under Article 226 of the Constitution - The power to impose penalty was conferred upon the Director-General of Foreign Trade and upon such other officer as the Central Government may by notification in the official gazette authorize in that behalf - Both the notifications constituted an authorisation which was relatable to the power conferred by Section 13 - The Enforcement Committee when it deals with cases involving fraudulent activity, misrepresentation of facts and falsification of documents in connection with obtaining, instituting, utilization or proving the utilisation of quotas had been conferred with a wide power of an all-encompassing nature. The Committee noted that the exporter had all along prepared and kept separate documents with the wilful intention of fraudulently getting the EMD released on the basis of forged documents - the Committee noted that none of the Bank realization certificates contained in the CD had been issued by the Bombay Mercantile Co-operative Bank while the entire set of bogus documents submitted for proving the utilization of quotas was shown as having been issued by that Bank - the finding of fabrication and/or fabrication of documents was confirmed and had attained finality. Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid – Held that:- Suspension of the Importer-exporter Code Number of the assesse and the further recommendation that the companies in which certain specified persons were partners, proprietors or directors should not be issued an IE Code Number - This was a recommendation made by the Committee - In the event that the DGFT decides to take any action on the basis - he would had to follow due process of law before taking action and to hear the affected persons – Decided against assesse.
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