Commr. of Customs Vs.
M/S Ajay Kumar & Co.  INSC 993 (8 May 2009)
IN THE SUPREME COURT
OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 645 OF 2008 Commissioner
of Customs, Amritsar ...Appellant Versus M/s. Ajay Kumar & Co.
Dr. ARIJIT PASAYAT,
in this appeal is to the order passed by the Punjab & Haryana High Court
upholding the order of the Customs, Excise & Service Tax Appellate
Tribunal, New Delhi (in short 'CESTAT') dismissing the appeal filed by the
facts in a nutshell are as follows:
and/or purchased transferable Duty Entitlement Pass Book (in short the `DEPB')
including licenses dated 6.11.2000 and 20.11.2000 issued in the name of M/s. Parker
Industries. By show cause notices dated 30.5.2002, 12.6.2002 and 26.7.2002
appellant was called upon to show cause why an amount of Rs.12,45,174/- could
not be recovered and demanded in terms of proviso to Section 28(1) of the
Customs Act, 1962 (in short the 'Act'). Noticee denied the allegations.
of Customs, Amritsar confirmed the demand along with interest and penalty. Same
was held to be jointly payable by the original license holder and licensee. It
was held that goods were liable in confiscation under Section 111 of the Act.
The Tribunal allowed
the appeal by respondent holding the demand to be barred by limitation. The
High Court upheld the view.
this appeal challenge is to the aforesaid conclusions. Learned counsel for the
respondent pointed out that no role was ascribed to it in the show cause
is seen that in view of the fact that in the show cause notices, there was no
reference to the alleged infraction of M/s. Parker Industries, the transferor
of the license in question. The judgments of the CESTAT and the High Court do
not suffer from any infirmity to warrant interference. It is to be noted that
in Commissioner of Customs (Import) Bombay v. M/s. HICO Enterprises [2008 (11)
SCC 720] similar view was taken. The appeal is dismissed.
(Dr. ARIJIT PASAYAT)