Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. Diamond Shipping Company Ltd. & Others Versus The Commissioner of Customs (Port) & Others

2017 (9) TMI 602 - CALCUTTA HIGH COURT

Jurisdiction - penalty u/s 114 and 114AA of the CA, 1962 - natural justice - Held that: - The impugned order deals with details as to the manner of assumption of jurisdiction and why the adjudicating authority is arriving at the conclusions returned. Reasons are the link between the factual position and the conclusions drawn with regard thereto. The conclusions drawn are supported by reasoning given in the body of the impugned order. On a reading of the impugned order as aforesaid it cannot be s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

challenge in the present writ petition. Learned advocate for the petitioners submit that although the impugned order is appealable the writ petition is maintainable inasmuch as the adjudicating authority has acted in excess of jurisdiction in awarding penalty beyond the provisions of Section 114 of the Customs Act, 1962. The impugned order does not give any reason as to why penalty under Section 114A has been imposed. The adjudicating authority is guilty of acting in breach of the principles of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty under Section 114 and 114AA is concerned, the learned advocate for the revenue submits that, there are sufficient reasons given in the impugned order in original adjudicating the same. I have considered the rival contentions of the parties and the materials made available on record. The impugned order in original is appealable. The petitioner has chosen not to prefer an appeal therefrom. The scope of inference with an order passed by an authority acting under a statute can be summarized as (i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ith the show cause cum demand notices and the reply thereto. It appears from the record that, the Directorate of Revenue Intelligence, Kolkata Zonal Unit had gather information that one Kolkata based export company was attempting to export or had exported substantial quantity of Muriate of Potash falling under a restricted item for export as per the exim policy of 2009-14 of the Government of India in the guise of another material through Kolkata Port to a person in Malaysia. It is in this conte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eipt of the impugned order. Therefore, the principles of natural justice stands vitiated. The revenue contends that, the petitioners were well aware of such documents and did not ask for the same during adjudicating process. In the context of such factual dispute, the averments made in the writ petition assume much significance. In paragraphs 29 and 33 of the writ petition, the writ petitioners aver that, the documents submitted on behalf of Ganpati Corporation at the time of hearing were not re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version