COMMISSIONER OF CUSTOMS Vs. S K SHAH

JUDGEMENT

(1.) BOTH these appeals have been filed by appellant revenue against employees of M/s. Narmada Cement Company Limited and M/s. Ultratech Cement Limited respectively in relation to the same transaction. In case of Ultratech Cement Limited, coal was imported under a license granted under the relevant EXIM policy and it is the case of appellant revenue that some of such imported coal was diverted to Narmada Cement Company Limited amounting to violation of condition No. (vii) of Notification No. 43/2002 - CUS. dated 19 -4 -2002. According to appellant revenue, the two respondents herein, being employees of the two companies, were liable to be penalized as recorded in order in original made by the Commissioner.

(2.) HEARD the learned counsel for the appellant.

(3.) BY two separate orders of even date, appeals of revenue in case of two companies have been admitted on a substantial question of law as to the correct interpretation of conditions stipulated by the aforesaid notification, more particularly condition No. (vii). In light of the impugned order of Tribunal, it is apparent that the question cannot be said to be free from doubt and in the circumstances, insofar as the employees are concerned, at least, the order of the Tribunal deleting penalties, does not require interference.