TMI Blog2013 (8) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... e liabilities. Held that:- A statute to be construed according “to the intent of them that make it” and “the duty of judicature is to act upon the true, intention of the Legislature - the mens or sententia legis” - The expression, ‘intention of the Legislature was a shorthand reference to the meaning of the words used by the legislature objectively determined with the guidance furnished by the accepted principles of interpretation - State of Himachal Pradesh v. Kailash Chand Mahajan[1992 (2) TMI 322 - SUPREME COURT] - The true or legal meaning of an enactment as derived by considering the meaning of the words used in the enactment in the light of any discernible purpose or object which comprehends the mischief and its remedy to which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s. Shobha Plastics Pvt. Ltd., Valsad, H.V. Ceramics, Vapi and M/s. PFZ Corporation had imported vitrified tiles to India, submitting documents showing the supplier as M/s. Synergy Tradecom, Malaysia. The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country of origin was false. Show cause notices were issued to all concerned demanding anti-dumping duty and proposing recovery of interest, penalty and confiscation of the vitrified tiles. The Commissioner vide his Order-in-Original confirmed the demands of anti-dumping duty against M/s. Shobha Plastics Pvt. Ltd. and Shri Bakul Zaverilal Mehta jointly and severally. He also imposed redemption fine ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. It was argued that the charges against the applicants are unsustainable and therefore to be dropped. Shri Sekhon, learned advocate vehemently argued that the applicant was not the importer of goods and was not required to file any documents with the Customs Authorities; that he had not dealt with the importation of subject goods and had no role to play in the clearance of such goods. He relied upon the slew of judgments cited as follows : 1. Amar Jyoti Packers v. CCE [2007 (207) E.L.T. 345 (Del.) = 2007 (5) S.T.R. 10 (Del.)] 2. J.B. Trading Corporation v. UOI [1990 (45) E.L.T. 9 (Mad.)] 3. K. Sons Overseas (I) P. Ltd. v. CC, Mumbai [2001 (132) E.L.T. 93 (Tri.-Mumbai) 4. Hamid Fahim Ansari v. CC (Import), Nhav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. and Shri Hitesh Parikh of M/s. H.V. Ceramics. (iii) The import document in the name of PFZ Corporation were supplied to him by the associate of Shri Danny. (iv) All the finances relating to import consignment such as remittances abroad, customs duty etc. required for the clearances of the imported consignments were arranged by him. (v) Shri Harshadbhai Vadodaria and Shri Hitesh Parikh had simply signed the blank documents required for the clearances of the imported tiles. (vi) Shri Harshadbhai Vadodaria and Shri Hitesh Parikh allowed their companies/firms to be used by him (Shri Nalin) on the assurance of commission. 5. Be that it is so, we proceed to examine the concept of importer under the customs law as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger acting on behalf of the owner. The intention of the legislature to extend the meaning of the term owner by the definition given by it will be frustrated if what is intended to be inclusive is interpreted to exclude the actual owner. [(Motor Vehicles Act). {Jagir Singh v. State of Bihar, (1976 2 SCR 809)}]. 8. As the interpretation of these words is extremely important, we find that the conventional way of interpreting or construing the statute is to seek the intention. A statute is to be construed according to the intent of them that make it and the duty of judicature is to act upon the true, intention of the Legislature - the mens or sententia legis . The expression, intention of the Legislature is a shorthand reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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