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Shivam Development Trust Versus Union of India

2016 (6) TMI 954 - GUJARAT HIGH COURT

Recovery of redemption fine from the petitioner - confiscate the goods of 22 bales which could not be located and seized - petitioners submitted that the initial action of the show cause notice was against 10 persons and since the petitioner himself was not the ultimate importer, atleast, the issue of redemption of fine cannot be proposed against him. - Held that:- Neither in the body of the show cause notice, nor in the ultimate proposal noted above, there is anything to suggest that the petiti .....

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, it was simply not open for the department to seek recovery thereof from the petitioner. - Decided in favor of petitioner. - SPECIAL CIVIL APPLICATION No. 7301 of 2015 - Dated:- 3-5-2016 - Akil Kureshi And A. Y. Kogje, JJ. For the Petitioner : MR PARESH M DAVE, ADVOCATE For the Respondent : MRS VD NANAVATI, ADVOCATE JUDGMENT ( Per : Honourable Mr. Justice A. Y. Kogje ) 1. The petitioners before this Court challenge action of recovery of redemption fine from the petitioners and also for a prayer .....

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ke in Kutch and thereby wanted to take advantage of Central Government notification No.7 of 2001 dated 27.01.2001 allowing exemption from customs duty. 2.3 In connection with this import, a show cause notice dated 26.03.2002 came to be issued and it appears that the show cause notice was directed towards 10 persons, which included the petitioners. The show cause notice proposed, amongst other things, confiscation of goods of 22 bales which could not be located and seized and which were part of t .....

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irections. But, it seems that this particular part of the order imposing fine in lieu of confiscation was not acceptable to the petitioners and hence, an appeal was preferred before the CESTAT. Though in appeal, a prayer was made to set aside the redemption fine, but it appears that the same is not addressed to by the CESTAT. So far as the petitioners are concerned, the penalty imposed was set aside. 2.4 It is after the order of CESTAT that the Department issued notice first on 04.03.2015 and th .....

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e petitioners are responsible for importing the goods. Learned Counsel also took us through the Order in Original, where also finding is given to the effect that one Shri Motilal Saraf has masterminded entire conspiracy of diversion of goods into local area with the help of other persons and the actual role that appears is that some wrong documents of the petitioner trust are put forward. Therefore, apparently, there does not appear to be any nexus connecting directly the petitioners to the impo .....

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