Dismissed

The Commissioner of Customs v. M/S. Sopariwala Exports

Kerala HC29 Jun 2017Cus.Appeal/5/2017

Case brief

AI extract

What is this about?

The Kerala High Court dismissed the Commissioner of Customs' appeal challenging an order of the Customs, Excise & Service Tax Appellate Tribunal. The Court held that, as the facts were identical to a previous decision of this Court, no illegality existed in the Tribunal's judgment allowing the respondents' appeal, and the present appeals failed.

What did the court decide?

The Customs Appeal was dismissed; the Tribunal's order allowing the respondents' appeal was affirmed.

The Commissioner of Customs Vs M/S. Sopariwala Exports — Quashing and FIR | Kerala HC (2017)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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THURSDAY, THE 29TH DAY OF JUNE 2017/8TH ASHADHA, 1939

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Cus.Appeal.No. 5 of 2017 ()

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AGAINST THE ORDER/JUDGMENT IN C/ 20120/2014-SM of CUSTOMS, EXCISE & SERVICE TAX APP. TRIBUNAL,BANGALORE DATED 30.08.2016

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APPELLANT(S)/RESPONDENT/RESPONDENT:

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THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN - 682 009.

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BY ADV. SMT.A.SREEKALA, SC

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RESPONDENT(S)/APPELLANT/APPELLANT:

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M/S. SOPARIWALA EXPORTS PVT. LTD.

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NIRMAL, 21ST FLOOR, NARIMAN POINT,

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MUMBAI - 400 021.

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THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 29-06-2017, ALONG WITH CUSTOMS APPEAL NO. 6 OF 2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Cus.Appeal.No. 5 of 2017 ()

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: 2 :

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APPENDIX

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PETITIONER'S ANNEXURES:

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ANNEXURE A1 : TRUE COPY OF THE ORDER (ORIGINAL) NO.49/2012 DATED 24.08.2012.

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ANNEXURE A2 : TRUE COPY OF THE ORDER IN APPEAL NO. 73/2013 DATED 19.09.2013. ANNEXURE A3 : TRUE COPY OF THE ORDER IN APPEAL NO.C/20120/2014-SM DATED 30.08.2016.

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RESPONDENTS' ANNEXURES: NIL

//TRUE COPY//

P.A. TO JUDGE.

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ------------------------------------------Customs Appeal Nos. 5 & 6 of 2017 ( ) -----------------------------------------Dated this the 29^th day of June, 2017.

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JUDGMENT

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Antony Dominic,J.

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These appeals are filed by the Department challenging the orders passed by the Tribunal, copies of which are produced as Annexure A3, whereby appeals filed by the respondents were allowed. In the appeals before the Tribunal, the respondents had challenged the orders passed by the Commissioner of Customs (Appeals) rejecting the appeals filed by them against the orders of the lower authorities holding that the vehicles were imported illegally for the non-production of Type Approval Certificate and confiscating the vehicle with an option to redeem the same on payment of duty, fine and penalty. A reading of the impugned orders show that the Tribunal had relied on, inter alia, a decision of this Court in CC vs. Ankineedu Managanti¹ .

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On a reading of the judgment of this Court relied on by

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1 2012(275) E.L.T 551(Ker)

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Customs Appeal No. 5 & 6 of 2017

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the Tribunal, it is revealed that the facts of the case decided by this Court are identical.

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In such circumstances, we are unable to find any illegality in the orders passed by the Tribunal. These appeals fail and are accordingly dismissed.

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ANTONY DOMINIC, JUDGE.

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DAMA SESHADRI NAIDU, JUDGE.

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Customs Appeal No. 5 & 6 of 2017

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The Commissioner of Customs v. M/S. Sopariwala Exports

Case brief

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The Commissioner of Customs v. M/S. Sopariwala Exports

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