COMMISSIONER OF CUSTOMS, AMRITSAR versus M/S. AJAY KUMAR AND CO.

COMMISSIONER OF CUSTOMS, AMRITSAR versus M/S. AJAY KUMAR AND CO.

The show cause notice was defective as it did not refer to the alleged infraction by the original licence holder; therefore, the demand was not sustainable, and the decision of the Tribunal and High Court warranted no interference.

Parties
Appellant: Commissioner of Customs, Amritsar; Respondent: M/s. Ajay Kumar and Co.
Jurisdiction
India
Judgment Date
08 May 2009
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeals dismissed
Legal Topics
Duty Entitlement Pass Book (depb), Transferable Licences, Limitation, Confiscation, Show Cause Notice Requirements
Customs Law Duty Entitlement Pass Book (depb) Transferable Licences Limitation Confiscation Show Cause Notice Requirements

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Parties

Commissioner of Customs, Amritsar

Appellant

M/s. Ajay Kumar and Co.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether the show cause notice issued to the transferee licence holder without reference to alleged infraction by the original licence holder is valid under Customs Act, 1962
  2. 2 Whether demand raised was barred by limitation

Ratio Decidendi

The show cause notice was defective as it did not refer to the alleged infraction by the original licence holder; therefore, the demand was not sustainable, and the decision of the Tribunal and High Court warranted no interference.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed in terms of judgment of Commissioner of Customs (Import) Bombay v. M/s. HICO Enterprises (2008) 11 SCC 720