RAHULJEE AND COMPANY LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) By this common order, the aforementioned four appeals are being disposed. At the outset, it may be noted that in the case of Rahuljee and Company (CUSAA No. 2/2010), the appeal was admitted on 10th November, 2010, but the substantial question of law remained to be framed. The question of law, as framed in the remaining three appeals as noted hereinafter, shall also be the same in the appeal filed by Rahuljee and Company.

(2.) It is this question of law which arises in these appeals:

(3.) All these four appeals are filed by the importers who got the goods cleared on the basis of licences purchased by them through one, Gautam Chaterjee and these licences had ultimately turned out to be forged and fabricated licences purported to be issued in the names of different licence holders. Therefore, the Department initiated the proceedings against Gautam Chaterjee and his other associates including initiation of proceedings of levy of duty with interest and penalty against the Appellants.