GRAND PRIME LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is moved against the adjudication order passed by the authority concerned. It appears from the order that goods were confiscated from the petitioner who is the exporter of the goods and no one filed the Bill of Entry when the original importer did not receive the goods. Since the goods were not passed from the exporter to the importer, the title has not been passed. Therefore, the authority concerned has no business to take necessary steps as against the exporter. Surprisingly, in the observation of the authority concerned under the order it is recorded that the claim is primarily on the ground of equity . It was further recorded that, however it is a settled point of law that equity has no relevance to a case of taxation or tax offence that renders the offending goods liable to confiscation . This observation, according to this Court, is totally contrary to the observation of the Supreme Court in (Union of India v.Sampat Raj Dugar, 1992 58 ELT 163). In paragraph 19 of such judgment it was held as follows :

(2.) Under such circumstances, I do believe that this is a fit case for appeal before CEGAT and there is no necessary for giving further directions for filing affidavit and delay the proceedings. CEGAT, Eastern Bench will consider the appeal in the light of the judgment and order delivered by this Court. Since the respondents contended before this Court that it is for Appellate Authority to consider this case, if any appeal is preferred the same will not be treated as barred by limitation or res judicata or principles analogous thereto. CEGAT, Eastern Bench will not delay for further notices and proceedings, if any, in respect of the importer or other parties. GEGAT, Eastern Bench will proceed only on the point as to whether the petitioner is the owner of the goods and the goods are entitled to be re-exported.

(3.) The appeal will be preferred by the petitioner within a period of 7 (seven) days from the date of communication of this order and if it is filed, it will be decided by the CEGAT, Eastern Bench within a period of one month from the date of filing of the appeal.