2018 (3) TMI 1439 - AT - Customs

Application for change of name - jurisdiction - Held that - it is observed that the inquiry was conducted by the Customs Department from the Income Tax Department of Mumbai, whereas the applicant s PAN was issued from Dehradun. Therefore, the inquiry made by the department is of no meaning as the same was not done with the appropriate authority. Change of name of Company is allowed - application allowed.

Summary

Issues: Change of name application, verification of documents, jurisdiction of issuing authorities, authenticity of certificates, compliance with High Court order.

The judgment pertains to a miscellaneous application filed for a change of name, supported by various documents. The Tribunal had previously directed the Revenue to verify the status of the appellant from different authorities. The Revenue submitted letters from the Foreign Tax Division of the Income Tax Department, Registrar of Companies, and Foreign Exchange Department, RBI. The applicant's counsel also presented documents related to the name change, including a certificate from the Registrar of Companies and an order from the Bombay High Court allowing the change of name.

Upon considering the submissions, the Tribunal noted discrepancies in the inquiries conducted by the Revenue. The PAN number of the applicant was found to be registered in Dehradun, but the inquiry was made by the Customs Department from the Income Tax Department in Mumbai, leading to a lack of proper authority in the investigation. Similarly, the inquiry from the Registrar of Companies was made from ROC, Mumbai, despite the applicant holding a certificate from ROC of Delhi and Haryana. The Tribunal emphasized that the certificate for the name change issued by ROC, Delhi and Haryana, along with the High Court order, should be considered valid unless proven otherwise. The Tribunal allowed the change of name from 'M/s. Sedco Forex International Drilling Inc.' to 'M/s Shelf Drilling International Inc.' in the cause title of the appeal.

In conclusion, the Tribunal highlighted the importance of conducting proper inquiries from the correct issuing authorities to ensure the authenticity of certificates. The judgment emphasized the significance of complying with High Court orders and accepting valid documentation provided by the concerned parties. The decision ultimately granted the requested change of name based on the evidence presented and the legal validity of the documents submitted.