M/S.Dcw Ltd., v. Commissioner of Customs
Case brief
What is this about?
DCW Limited vs Commissioner of Customs, Tuticorin; Madras High Court Madurai Bench; C.M.A(MD)No.124 of 2018; decided 14.03.2025. Keywords: Customs Act 1962 Section 130(1) appeal; Section 28(1) demand; DEPB licence genuineness; fake licence allegation; ADGFT Kanpur; Vinyl Chloride Monomer (VCM) import; bills of entry Thoothukudi/Tuticorin Port April 2004; show-cause notice 24.12.2004; order-in-original 03.05.2005; duty Rs.95,29,591; penalty Rs.5 lakhs; denial of cross-examination; violation of natural justice; remand by Appellate Authority; CESTAT South Zone Bench Chennai Final Order No.41743/2015; order set aside; fresh adjudication within four months.
What did the court decide?
Civil Miscellaneous Appeal allowed; Final Order No.41743/2015 dated 11.06.2015 of CESTAT, South Zone Bench, Chennai, and the order of the Adjudicating Authority set aside; Adjudicating Authority directed to permit cross-examination of the officials in whose names the DEPB licences were issued and to pass a fresh order-in-original in accordance with law, preferably within four months of receipt of copy of the order; no costs; connected miscellaneous petition closed.