BHARTI AIRTEL LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) APPEAL No. C/573/2008 is filed by Bharti Airtel Ltd. (formerly known as Bharti Tele -Ventures Ltd.) hereinafter referred to as BAL or the first appellant against the order of the Commissioner No. 6/2008, dated 30 -4 -2008. By the above order, a demand of differential duty of Rs. 2,06,44,04,030/ - along with interest stands confirmed against BAL and penalty of equal amount of duty under Section 114A of the Customs Act imposed on BAL. In addition, the imported goods valued at Rs. 21,02,97,45,132 stand confiscated with option to redeem the same on payment of fine of Rs. 48,80,00,000/ -.

(2.) 1 The present bench extensively heard both sides on the issue of jurisdiction as the appellants strongly contended that the ADG DRI who issued the show -cause notices had no jurisdiction to issue such show -cause notices in the light of judgment dated 18 -2 -2011 in the case of Commissioner of Customs v. Sayed Ali and Another reported in : 2011 (265) E.L.T. 17 (S.C.). Thereafter, the appeals were heard on merits. The hearing was spread over 9 days (i.e. on 29 -12 -2011, 12 -1 -2012, 7 -3 -2012, 17 -4 -2012, 18 -4 -2012, 19 -4 -2012, 23 -4 -2012, 24 -4 -2012 and 25 -4 -2012.) The learned Advocate Shri V. Laxmikumaran and Shri G. Shiva Dass appeared on behalf of the appellants. Shri P.R.V. Ramanan Special Counsel appeared on behalf of the department.

(3.) 1 At the outset, it was contended that the impugned order of the Commissioner has been passed without jurisdiction as the show cause notices were issued by ADG DRI who lacked jurisdiction and therefore the proceedings were ab initio void. Shri Shiva Dass learned advocate made submissions on this issue initially and Shri Lakshmikumaran also made submissions in this regard subsequently.