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2009 (11) TMI 70 - HC - CustomsNon clearance of goods for a long time after importation – ownership of the goods - The consignment was seized by the officers of SIIB on 01.10.2004 and was liable for confiscation under the Customs Act. Be that as it may, the investigation by DRI revealed that M/s Sandip Exports Limited was a continuous defaulter and was misusing the import licence dated 22.03.2002 on very many aspects. Therefore, a show cause notice was issued to M/s Sandip Exports Limited by the Commissioner for recovery of duty of Rs.20,34,882/- - held that - After impleading the original importer in the appeal proceedings before the Tribunal it is for M/s Sandip Exports Limited to either avail the opportunity or to abstain itself from participating in the proceedings. But so long as the said party is a necessary party to the proceedings, the disposal of the appeal in its absence i.e., without even being impleaded as a party, in our considered opinion would vitiate the very proceedings. We therefore hold that M/s Sandip Exports Limited ought to have been impleaded as a party to the appeal proceedings before the Tribunal. - . As far as the merits of the issue which has been decided in the impugned order is concerned since at the instance of the first respondent the only question raised before the Tribunal was as regards his entitlement to get the goods released and as to what rate of redemption fine such relief should be ordered, we find that the Tribunal has not dealt with the said issue in the proper perspective. - when the question as to the ownership of the goods imported is substantially in issue, as such, the decision on that issue will have far reaching consequences for the determination of the release of the goods, the levy of duty, the levy of redemption fine in lieu of confiscation and for the levy of penalty for improper import. The Tribunal ought to have examined the question as to the rights of the original importer, namely, M/s Sandip Exports Limited and the present claim of the first respondent who seeks to virtually subrogate itself to that of the original importer based on certain documents stated to have been obtained from the overseas supplier.
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