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TMI Blog2020 (1) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals. 2. Facts of the appellants case, in a nut-shell, is that DRI Mumbai Zonal Unit through investigation found appellants and three others were resorting to large scale under invoicing and consequently by mis-declaring transaction value as well as retail sales price (RSP) of confectionary items like wafers, cookies and toffees etc. they were evading Customs duty during importation of these goods. Statement of Prerna Sing (CEO) was recorded after she was summoned from Dubai who admitted about issuing of two different invoices with different price structures to the importer on regular basis for production of invoices having lesser price before the Customs authority to avoid payment of tax and the other one with proper price for busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , with reference to the decision reported in 2017 (348) E.L.T. 168 (Tri. Mumbai) in the case of Narendra Lodaya v. Commissioner of Customs, Nhava Sheva, HI Lingos Co. Vs Collector of Customs decision delivered on 20th September 1993 and decision of Customs Appeal no. 70148 of 2019 in the case of M/s. Shakti Jewellers Pvt. Ltd. v. Commissioner of Customs, he also argued that appellants, being company and NRI based in Dubai having no permanent establishment in India and having no place of business in India, cannot be penalised under the provision of Customs Act which extends to the whole of the Indian territory and not all over the world beyond India and responsibility as well as obligation of the importer commences with filing of declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... small it has wide ramifications. No Municipal law can ever be extended beyond the territorial boundaries of a country including its continental self and exclusive economic zone, whether or not there is express provision in the Act or statute to stretch the same beyond the country's territory since the same would amount to encroachment upon the territorial authority of other State. It is therefore, defined in the Statute of the country that the said Act has its application within the territorial limits of the country. Likewise in case of penal statute, it is clearly defined that the "act or its violation" should have its effect and consequence within the territorial limit of the said country. If violation of provision of statute is committed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principle that whether violation of an act has an adverse effect to the State's interest, the same violation is to be dealt by the State itself and the violator is to be penalised irrespective of his/her nationality or place of residence.. It is in this prospective, the jurisdiction of sovereign State is to be understood though the general understanding of jurisdiction is based on the nationality of the perpetrator since nationals of a State remained under the sovereignty and owe their allegiance to it even though they are free to travel and reside outside its territory. It is in this contest that Foreign Exchange Regulation Act 1973 prescribing application of it to all citizens of India residing outside India and to branches, agencies s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had not dealt with any of the aspects on merit, since the appeal was dismissed for non-prosecution. Moreover no finding is forthcoming from the judgement reported in 2017 (348) E.L.T. 168 (Tri. - Mumbai) in the case of Narendra Lodaya v. Commissioner of Customs, Nhava Sheva as to why settlement Commissioner had not dealt with the cases of foreign nationals therein to make the said judgement a binding precedent for the subsequent decisions of the Tribunal, besides the fact that stage from which Customs Act is applicable was determined therein. 10. In the instant case appellants have subjected themselves to the jurisdiction of Customs Act upon notice sent to them under Section 108 of the said Act which would have otherwise ensured through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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