Writ Petition (L) No. 190 of 2016. Case: Siddharth Logistics Co. Pvt. Ltd. Vs Union of India. High Court of Bombay (India)

Case NumberWrit Petition (L) No. 190 of 2016
CounselFor Appellant: Shri Sunip Sen with Prabhakar Jadhav and Ms. Tanayya Patankar, Advs. and For Respondent: Shri Neel Helekar, AGP, Pradeep S. Jetly with Jitendra B. Mishra, Adv.
JudgesS.C. Dharmadhikari and G.S. Kulkarni, JJ.
IssueConstitution of India - Article 226; Customs Brokers Licensing Regulations, 2013 - Regulation 20
Citation2016 (336) ELT 294 (Bom)
Judgement DateMarch 28, 2016
CourtHigh Court of Bombay (India)

Order:

  1. Mr. Sen appearing on behalf of the petitioner has stated that in pursuance of the earlier order and direction of this Court, it is now apparent that on 26th February, 2016, the Commissioner Customs (Imports), Mumbai has passed an order styled as Order-in-Original No. CAO 78/2016, dated 26th February, 2016.

  2. That was on the show cause notice alleging duty evasion by misuse of certain notification and violation of Customs Act, 1962, by M/s. Tadano Limited, Japan and their Logistics Contractor - the petitioner before us.

  3. A copy of this order is taken on record and marked "X" for identification. The operative order reads as under:

    "(a) I order that exemption granted under Notification No. 157/90-(Customs), dated 28-3-1990 in case of A.T.A. Carnet No. JP/H12, dated 15-11-2012, as filed by M/s. Tadano Ltd. vide Thoka No. 18, dated 26-12-2012 for clearance of One unit of Tadano Rough Crane (Model Gr-80DEX, Sr. No. 547929) valued at Rs. 3,28,02,538.00/- (Three crores Twenty Eight Lacs Two Thousand Five Hundred and Thirty Eight only) shall not be denied to the importer/Carnert holder.

    (b) Since there is no violation found in the conditions of exemption Notification No. 157/90-(Customs), dated 28-3-1990 in case of A.T.A. Carnet No. JP/H12 05350, dated 15-11-2012, as filed by M/s. Tadano Ltd. vide Thoka No. 18, dated 26-12-2012 for clearance of One unit of Tadano Rough Crane (Model Gr-800Ex, Sr. No. 547929) valued at Rs. 3,28,02,538.00/- (Three crores Twenty Eight Lacs Two Thousand Five Hundred and Thirty Eight only). I refrain from confiscation of the subject goods under the provision of section 111(o) of the Customs Act, 1962.

    (c) I refrain from imposing any penalty on Carnet holder M/s. Tadano Ltd., Japan, under the provisions of section 112(a) of the Customs Act, 1962.

    (d) I refrain from imposing any penalty on M/s. Siddhartha Logistics Co. Pvt. Ltd., under the provision of section 112(b) of the Customs Act, 1962.

    (e) I order for refund of Customs duty amounting Rs. 1,11,44,475/- (One Crore Eleven Lacs Forty Four Thousands Four Hundred and Seventy Five only) already paid by the importer."

  4. We...

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