LAWS(DLH)-2012-2-667

SHREYA OVERSEAS Vs. COMMISSIONER OF CUSTOMS

Decided On February 09, 2012
Shreya Overseas Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The present appeal under Section 130 of the Customs Act, 1962 (Act, for short) impugns the order dated 3rd June, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal, for short). The impugned order records the contention of the appellant at the time of hearing that the appellant himself was not personally involved and the transaction in question was in fact undertaken by one, Sita Ram Aggarwal. The said Sita Ram Aggarwal is father-in-law of the appellant. The tribunal considered the said contention and has rejected the same after recording the following findings:--

(2.) The aforesaid findings are factual and do not merit and require interference. No substantial question of law arises from the aforesaid factual findings.

(3.) Learned counsel for the appellant, at this stage, submits that the appellant had contested the order in original on merits and not solely on the ground that the appellant was not involved and in fact his father-in-law Sita Ram Aggarwal was the only person involved. The impugned order dated 3rd June, 2011 does not show that the appellant had contested the order in original on merits and other aspects as suggested. In these circumstances, we are not inclined to examine the contentions raised by the learned counsel for the appellant on merits. In case the appellant had urged and pressed the grounds on merits, it will be open to the appellant to file an appropriate application before the tribunal. If any such application is filed, the same will be dealt with in accordance with law. With the aforesaid observation, the appeal is dismissed. No costs.