Madras High Court
Commissioner Of Customs ... vs M/S.Altec Corporation Limited on 25 February, 2021
CMA.No.3427 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
C.M.A.No.3427 of 2008
and
M.P.No.1 of 2008
Commissioner of Customs (Exports),
Customs House, Chennai. ...Appellant
Vs
1. M/s.Altec Corporation Limited,
No.51, 4th Floor, Kodali Towers,
Transport Road, Sikh Village,
Secunderabad - 500 009.
(cause title amended vide order
dated 22.10.2010 made in
M.P.No1 of 2010)
2. Sri.V.Vidyasagar, Managing Director,
M/s.Jayakrishna Aluminium Ltd.,
Secunderabad - 500 003
3. Customs, Excise and Service
Tax Appellate Tribunal,
South Zonal Bench,
Shasthri Bhawan Annexe, 1st Floor,
26, Haddows Road, Chennai - 600 006. ...Respondents
1/6
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CMA.No.3427 of 2008
PRAYER: Civil Miscellaneous Appeal filed under Section 130(a) of the
Customs Act, 1962 read with Rule 8 of Customs (Appeals) Rules 1982 to
set aside Final Order No.665 of 2005 dated 27.04.2005 passed by the
Customs, Excise and Service Tax Appellate Tribunal, Southern Regional
Branch, Chennai - 600 006 in C/906/1997.
For Appellant: Mr.A.P.Srinivas
Senior Standing Counsel
For Respondents: No Appearance for R1 & R2
R3- Tribunal
JUDGMENT
(Delivered by T.S.Sivagnanam,J)
This appeal, filed by the appellant-Department, is directed against
the order dated 27.04.2005 made in Final Order No.665 of 2005 passed by
the Customs, Excise & Service Tax Appellate Tribunal, Southern Regional
Branch, Chennai ('the Tribunal' for brevity).
2. The appellant-Department has filed this appeal by raising the
following substantial questions of law:
“1. Is the Learned Appellant Tribunal
correct in setting aside the confiscation and on
the imposition of Redemption Fine and interest
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CMA.No.3427 of 2008
on the duty thereon, when admittedly the
respondents had not utilized the duty free
materials for manufacturing of Aluminium
Extrusions that were sold in domestic market, in
violation of the conditions of the exemption
notification & thereby rendering the goods liable
for confiscation under Sec.111(d) & (o) of the
Customs Act, 1962?
2. Is the Tribunal correct in setting aside
the interest and penalty imposed on the 2nd
respondent when he had admittedly on the role of
the Managing Director in the misuse of DEEC
Scheme committed by the firm was well
established by the Department?"
3. We have heard Mr.A.P.Srinivas, learned Senior Standing
Counsel appearing for the appellant.
4. The Tribunal, by the impugned order, had remanded the matter
back to the Assessing Officer to verify the claim made by the assessee that
they exported over 14 tonnes of goods with the imported aluminium ingots,
which were cleared by the respondent through the customs, without
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CMA.No.3427 of 2008
payment of duty under the DEEC Scheme.
5. We find from the order passed by the Tribunal that there was no
material available with the Department at the relevant point of time to rebut
the plea raised by the assessee that they exported over 14 tonnes utilizing the
imported material, which were cleared without payment of duty under the
DEEC Scheme. Therefore, the Tribunal thought fit to remand the matter to
the Assessing Officer for a fresh consideration. We find no error in such
direction being issued by the Tribunal.
6. The learned Senior Standing Counsel appearing for the
appellant submitted that the Tribunal had set aside the confiscation of the
goods and interest and penalty imposed on the Managing Director, which is
incorrect.
7. Since the Tribunal thought fit to remand the matter back to the
Assessing Officer, it has to necessarily interfere with the order of the
Assessing Officer.
8. In the light of the above, we find that there is no question of
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CMA.No.3427 of 2008
law, much less substantial question of law arising for consideration in this
appeal. Accordingly, the Civil Miscellaneous Petition stands dismissed. No
costs. Consequently, connected miscellaneous petition is also dismissed.
(T.S.S.,J.) (R.N.M.,J.)
25.02.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
To
1. Customs, Excise and Service
Tax Appellate Tribunal,
South Zonal Bench,
Shasthri Bhawan Annexe, 1st Floor,
No.26, Haddows Road,
Chennai - 600 006.
2. Commissioner of Customs (Exports),
Customs House,
Chennai.
http://www.judis.nic.in
CMA.No.3427 of 2008
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
C.M.A.No.3427 of 2008
and
M.P.No.1 of 2008
25.02.2021
http://www.judis.nic.in
