9911796707
TMI Blog2024 (8) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... h, instead of having been used in manufacturing of newsprint , was found to have been deployed in production of paper - non-maintenance of separate books, was concealed from central excise authorities to obtain the end use certificate - proceedings under the Insolvency and Bankruptcy Code, 2016 - penalties u/s 112 of CA - HELD THAT:- There is no doubt that the Insolvency and Bankruptcy Code, 2016 has stipulated its dominance over the other laws in the event of inconsistency. Not even a glimmer of inconsistency is perceptible as the issue before us is not recovery of unpaid levies but determination of duty liability on past clearances being legal and proper. The consequence of such order may be recovery of dues, interest and penalty which co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the bill of entry. No exercise has been undertaken to that end by the lower authorities. Consequently, imposition of penalty under section 112 of Customs Act, 1962 on Shri Murli Shobhagamal Maloo and Shri Nandlal B Maloo are not legal and, therefore, set aside. Appeal disposed off. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Ms Anjali Hirawat , Advocate for the appellants Shri P A Daulatkhan , Deputy Commissioner (AR) for the respondent ORDER PER : C J MATHEW M/s Murli Industries Ltd and two individuals are in appeal before the Tribunal against order [order-in-appeal no. PVR/188 to 196/NGP/2013 dated 20th March 2013] , [order-in-appeal no. PVR/231 to 232/NGP/2013 dated 22nd April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders impugned before the Tribunal had not been preferred in the proceedings under the Insolvency and Bankruptcy Code, 2016 and that no appeal had been filed against the determination thereof before the Hon ble National Company Law Appellate Tribunal (NCLAT) either. 4. We are unable to accept the contention of Learned Counsel that, in consequence of the proceedings under the Insolvency and Bankruptcy Code, 2016, the impugned order should be set aside. The appeals before the Tribunal had been filed by M/s Murli Industries and, therefore, in accordance with (1) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on would apply to future imports in its new avatar. Moreover, the connected appeals before us also impugned penalties imposed on Shri Murli Shobhagamal Maloo and Shri Nandlal B Maloo arising in consequence of confiscation of goods of appellant-importer ordered by the lower authorities. Personal penalties are to be fastened only on the finding of liability to confiscation of the impugned goods and contingent upon their individual roles in such liability; de hors finding on confiscation, the penalty will not survive and it is not the case of the Learned Counsel that the two individuals were also within the jurisdiction of the Insolvency and Bankruptcy Code, 2016. 5. However, in view of the proceedings under Insolvency and Bankruptcy Code, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst imported waste paper used in the manufacture of paper other than newsprint. Thus, they were actively involved in the evasion of Customs duty by the Unit and therefore, The Respondents have rightly imposed the penalties upon them under the provisions of Section 112 of Customs Act, 1962 for indulging directly in the aforesaid acts of omission and commission. 7. It is on record that the importer-appellant had furnished the und-use certificate issued by the central excise authorities and that the findings against the individual-appellants in the impugned order does not specify the manner in which they had contributed to the furnishing of the end-use certificate as it is the unacceptability of evidence of end use that prompted invoking of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
