2022 (9) TMI 1535

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..... ANI ENTERPRISES LTD FORMERLY KNOWN AS ADANI EXPORT VERSUS COMMISSIONER OF CUSTOMS KANDLA [ 2022 (7) TMI 105 - GUJARAT HIGH COURT] shall form part of the reasoning of this order - In the said decision dated 9.6.2022, the show cause notice are held to be without authority of law and the questions of law are kept open. Tax appeal disposed off.
HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR. PARITOSH GUPTA FOR M/S TRIVEDI & GUPTA(949) FOR THE APPELLANT(S) NO. 1 MR UTKARSH R SHARMA(6157) FOR THE OPPONENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr. Paritosh Gupta for M/s. Trivedi and Gupta for the appellants and learned advocate Mr. Utkarsh Sharma for the .....

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..... n 129D(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act'). Thereafter, the appeal came to be preferred before the Tribunal. 3.3 The Tribunal confirmed the demand for duty of Rs. 86,85,363/- with interest and also imposed penalty of the equivalent amount under sections 28AB and 114A of the Act respectively. 4. Both the tax appeals were admitted on 12.1.2012. The following substantial questions of law have been framed for determination in Tax Appeal No. 36 of 2011, "(i) Whether the Tribunal was right in imposing the penalty upon the Appellant even though the appellant was not involved in either import or export of the goods in dispute ? (ii) Whether penalty under section 112(a) can be imposed even though the appellant h .....

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..... ia Private Limited has been reiterated by the Hon'ble Apex Court subsequently in the case of Commissioner of Customs, Ahmedabad vs. M/s. Suncity Strips and Tubes P Ltd. in Civil Appeal (Diary) No.7082 of 2020 disposed of on 28.10.2020 whereunder similar issue was involved viz. the show cause notice dated 30.10.2013 which was the subject matter of the matter in the said appeal was also issued by the Additional Director General of the Directorate of Revenue Intelligence (Zonal Unit), Ahmedabad and it came to be held that principles enunciated in Canon India Private Limited would squarely cover the issue in favour of the respondent therein and accordingly dismissed the appeal by order dated 20.1.2022. 13. In the instant case, show cause not .....

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