9911796707
TMI Blog2017 (10) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Shri Amandeep Singh (2nd appellant) is the son of Shri Gurmeet Singh Sehgal. The impugned order dealt with the reassessment of imported consignments on a show cause notice issued to 8 parties, against whom customs duty demand/ penalties were confirmed. Appeals were before the Tribunal. The Tribunal vide Final Order No.53823-53828/2017 dated 09.06.2017 disposed of these appeals by setting aside the impugned order and remanding the matter to the Original Authority to first decide the issue of jurisdiction of issue of show cause notice, in view of the decision of Hon'ble Delhi High Court in Mangali Impex Vs. Union of India - 2016 (335) E.L.T. 605 (Del.), which is pending in SLP before the Hon'ble Supreme Court. Apex Court granted stay on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that they were never issued with any show cause notice on the matter now held against them. Further, at the time of assessment and determination of duty liability through the impugned order, the alleged importer Shri Gurmeet Singh Sehgal is not alive. Relying on the decision of Hon'ble Supreme Court in Shabina Abraham -2015 (322) ELT 372 (S.C.), the ld. Counsel submitted that no duty demand and consequences can be fastened on the appellants, as no assessment for duty demand can be passed after the death of the importer. There is no legal machinery to transfer the liabilities to the purported legal heir of the importer. 3. The ld. AR reiterated the findings of the original authority. 4. We have heard both the sides and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there appears to be nothing in the charging section to suggest that a man who has once become liable to tax can avoid payment of tax by dying before such tax has been assessed or paid. However, the Act has to contain appropriate provisions for continuing an assessment and collecting tax from the estate of a deceased person which was found to be absent in the 1922 Act before it was amended by insertion of Section 24B. Having noticed various provisions of the said Act, the Division Bench went on to say :- "These are, I think, the only material provisions, of the Act. It is to be noticed that there is throughout the Act no reference to the decease of a person on whom the tax has been originally charged, and it is very difficult to supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leave it to the Court to endeavour to extract the appropriate machinery out of the very unsuitable language of the statute. We are not concerned with the case which may arise of the death of a person after assessment but before payment." (at page 335) ................... ................... 17. It will be seen that the definition of "assessee" contained in Section 4(3)(a) of the Central Excises and Salt Act is similar to the definition of assessee contained in the Income Tax Act, 1922. Under that Act, as we have already seen, an assessee means "a person by whom income tax is payable." Under the Central Excises and Salt Act, an assessee means "the person who is liable to pay the duty of excise under this Act". The present tense being ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
