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2016 (12) TMI 705 - AT - CustomsIllicit import of RBD Palmolein - DEPB scheme - fake and forged DEPB licences - whether the clearance of imported goods by utilization of fake/forged DEPB licences are in order and whether extended period of duty demand is sustainable and if both these are upheld, whether imposition of penalty is in order? - Held that: - We note from the very same Commissionerate another appellant viz. M/s.DCW Ltd.[2016 (2) TMI 387 - CESTAT CHENNAI] has contested this issue and held that buyer has no remedy against the seller and takes all risks of defect and based on the principle of "Caveat Emptor" laid down by the Supreme Court, the appeal filed by M/s.DCW Ltd. the demands were confirmed. Extended period of limitation - Held that: - While we agree that the SCN has not made a connection with regard to the fake and forged licences and guilty mind of the appellants, we are of the view that since we have taken a decision in the case of DCW Ltd., there is no reason for us to deviate from the same, and accordingly invocation of extended period is also upheld. Imposition of penalties - Held that: - While we are following the precedence in the case of DCW Ltd. in so far as the confirmation of demand of duty is concerned, we do not wish to follow this as a precedence for the purpose of imposition of penalty for the reason that in those cases, the penalty was not under Section 114A but in the instant appeals, the penalties are under Section 114A where there is no discretion for the Tribunal to impose any lesser penalty. The appellant made a plea before the Bench that they had filed police complaint and got the offenders arrested and it was the department duty to have taken up the matter further but failed on this score. This issue has also been dealt by the Tribunal's decision in the case of DCW Ltd. and therefore there is no reason for us to deviate from the said view taken by us. Demand of duty is upheld - Invocation of longer period is upheld and the penalties are upheld. Appeal dismissed - decided against appellant-assessee.
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