The Kerala High Court dismissed multiple customs appeals against a Tribunal order that upheld an assessment regarding imported photocopiers. The court noted the Government of India itself accepted the underlying legal view, rendering the appeals unnecessary.
The appeals were dismissed without any order being passed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY, THE 2ND DAY OF JUNE 2016/12TH JYAISHTA, 1938
Cus.Appeal.No. 2 of 2011
AGAINST THE FINAL ORDER No. 405/2011 DATED 27.06.2011 IN APPEAL No. C/2477/2010 of CUSTOMS, EXCISE&SERVICE TAX APPELLATE TRIBUNAL, BANGALORE,
APPELLANT / RESPONDENT : -
THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, KOCHI-9.
BY ADV. SRI.JOHN VARGHESE,SC, CEN.BOARD OF EXCISE AND
CUSTOMS
RESPONDENT /APPELLANT : -
M/S.SIVAM INTERNATIONAL, BASANTA BIHAR, NEAR KRISHI UPAJ MANDI BACK SAID GATE, SIKAR-332001, RAJASTHAN.
BY SR. ADV. SRI. JOSEPH KODIYANTHARA BY ADV. SRI.P.A.AUGUSTIAN BY ADV. SRI. N. VISWANATHAN BY ADV. SRI.M.A.BABY
THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 02-06-2016, ALONG WITH CUA. 3/2011, CUA. 4/2011, CUA. 5/2011, CUA. 6/2011, CUA. 7/2011, CUA. 8/2011, CUA. 9/2011, CUA. 10/2011, CUA. 11/2011, CUA. 12/2011, CUA. 13/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Cus.Appeal.No. 2 of 2011
2
APPENDIX
PETITIONER'S ANNEXURES :
ANNEXURE A1 : TRUE COPY OF THE ORDER IN ORIGINAL No. 19/2009 DATED 22.12.2009.
ANNEXURE A2 : TRUE COPY OF THE ORDER IN APPEAL Nos. 71 TO 81/2010 DATED 31.08.2010.
ANNEXURE A3 : TRUE COPY OF THE FINAL ORDER Nos. 405 TO 416/2011 CESTAT, BANGALORE DATED 27.06.2011.
RESPONDENT'S ANNEXURE: NIL.
// TRUE COPY //
P.A. TO JUDGE
DMR/-
ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.
--------------------------------------Cus. A. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 & 13 of 2011
Dated this the 02nd day of June, 2016
J U D G M E N T
Antony Dominic, J.
These appeals arise from the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. By the said order, orders passed by the Commissioner of Customs, which were confirmed by the Commissioner of Appeals holding that the goods imported were used/secondhand photocopiers and confiscating the same with option given to the importer to redeem the same on payment of fine and penalty, were set aside. A reading of the orders passed by the Tribunal shows that on examination of the case, the Tribunal found that the goods imported were not used/ secondhand photocopier, but were Digital Multifunction Print and Copier Machines with accessories and attachments. It is this order which is under challenge before us.
Cus. A. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 & 13 of 2011 2
view taken by the Tribunal in another case was upheld by a learned single Judge of the Madras High Court, which judgment was also upheld by the Division Bench of Madras High Court in W.A. (MD) 890/2012 and connected cases. It is seen that the Directorate General of Foreign Trade has also issued communication dated 20.05.2013 informing the Commissioner of Customs, Kolkatta, that as per the advise of Ministry of Law and Justice, the Government of India have decided to accept the judgment of the Madras High Court and not to file any SLP before the Apex Court. This means that the Government of India itself have accepted the view taken by the Madras High Court, upholding the view taken by the Tribunal in the impugned orders herein. In such circumstances, we do not find any reason to entertain these appeals.
Appeals are accordingly dismissed.
ANTONY DOMINIC, JUDGE
DAMA SESHADRI NAIDU, JUDGE
DMR/-
1 issue framed by the court
Whether the High Court should entertain customs appeals where the impugned orders upheld by the Tribunal supported a view already accepted by the Government of India in a related Madras High Court jud
THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, KOCHI-9
M/S.SIVAM INTERNATIONAL
ANTONY DOMINIC
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
