2013 (8) TMI 849 - AT - Customs

Origin of Goods Demand of Anti-Dumping Duty - Confiscation of Goods - The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country of origin was false. - Appellant contended that he is not importer - The Commissioner vide his Order-in-Original primarily basing on the various statements of Shri Nalin Bakul Zaverilal Mehta has come to the conclusion that the real owner of the imported vitrified tiles was Shri Nalin Bakul Zaverilal Mehta and the names of three companies/firms were used by him to shield himself for future liabilities. Held that - A statute to be construed according to the intent of them that make it and the duty of judicature is to act upon the true, intention of the Legislature - the mens or sententia legis - The expression, intention of the Legislature was a shorthand reference to the meaning of the words used by the legislature objectively determined with the guidance furnished by the accepted principles of interpretation - State of Himachal Pradesh v. Kailash Chand Mahajan 1992 (2) TMI 322 - SUPREME COURT - The true or legal meaning of an enactment as derived by considering the meaning of the words used in the enactment in the light of any discernible purpose or object which comprehends the mischief and its remedy to which the enactment is directed - The wording used in Section 129E is infallible as it reads as the person desirous of appealing against such decision or order shall pending appeal, deposit with the proper officer the duty and interest demanded or the penalty levied . Appellant cannot be absolved of the liabilities and responsibilities only on the basis of certain commissions and omissions - Prima facie the adjudicating authority cannot be faulted at this juncture. Waiver of Pre-deposit - No strong prima facie case was made out for complete waiver of the amounts involved 2 crores were ordered to be submitted as pre-deposit stay granted partly.

Summary

Issues:
Stay application for waiver and dispensation of pre-deposit and grant of stay against the operation of Order-in-Original No. 2 to 4/Commr/ICD-Vapi/JNPT/2011.

Analysis:
1. The case involved a stay application filed by an individual along with others for waiver and dispensation of pre-deposit and grant of stay against the operation of a Customs Commissioner's order. The Commissioner had confirmed demands of anti-dumping duty, penalties, and confiscation of vitrified tiles against certain parties based on import documents showing Malaysia as the country of origin, which were later found to be false.

2. The applicants argued that they were not the importers of the goods and should not be held liable for duties. They cited various judgments to support their contention that they were not required to file documents with customs authorities and had no role in the importation process.

3. The Commissioner, based on statements from one of the applicants, concluded that the real owner of the imported goods was the applicant, who used other companies to shield himself. The definition of "importer" under the Customs Act, 1962 was examined, emphasizing ownership of goods at the time of importation or holding oneself out as the importer.

4. The Tribunal analyzed the definition of "importer" under the Customs Act, highlighting the significance of ownership and inclusive nature of the definition. The judgment emphasized the importance of interpreting statutes according to legislative intent and previous court decisions.

5. The Tribunal found that the concept of the owner was clear, and the liabilities and responsibilities could not be absolved based on commissions and omissions. A pre-deposit of Rs. 2 crores was ordered by the Tribunal, with further pre-deposit of dues to be waived upon compliance. Failure to comply would result in dismissal of the appeals.

6. The Tribunal's decision was based on the interpretation of the law, legislative intent, and the specific facts of the case, ultimately ordering a pre-deposit while disposing of the stay applications. The judgment provided a detailed analysis of the legal principles and factual circumstances involved in the case.

This comprehensive analysis covers the issues raised in the legal judgment, providing a detailed breakdown of the arguments presented, the findings of the Commissioner, and the Tribunal's decision based on the interpretation of relevant laws and precedents.