COMMISSIONER OF CUSTOMS (GENERAL) Vs. SAINATH CLEARING AGENCY

JUDGEMENT

(1.) In the light of the order that we propose to pass on the Customs Appeal, the Writ Petition would not survive inasmuch as thereafter the parties have to abide by the orders in the Appeal. Hence, by consent we take up the Customs Appeal No. 47 of 2011 for hearing and final disposal. This Customs Appeal challenges the order passed on 3 -3 -2011 by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai [2011 (269) E.L.T. 106 (Tri. -Mum.)]. That Tribunal allowed the appeal of the respondent.

(2.) Mr. Jetly, learned Counsel appearing in support of this appeal for Revenue submits that the four questions proposed at page 5 of the paper book are all substantial questions of law.

(3.) In his submission, the Customs House Agent Licence No. 11/1030 was granted to the respondent under Regulation 10(1) of the Customs House Agents Licensing Regulations, 1984. The Directorate of Revenue had investigated the case of misuse of advance licence scheme by one Anthony D'Souza in the name of his two proprietary firms M/s. Tony Enterprises and M/s. Ventura Alloys and Electrics (India). The investigation revealed involvement of the respondent and that is how a notice to show cause was issued. That alleged aiding and abetting the importer in the evasion of import duty on import of blank audio and video cassettes by availing duty exemption under Advance Licence.