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Cus - Under garb of rectification it is not appropriate to interfere with order passed as same would amount to reviewing order - nonetheless, penalty cannot be imposed simultaneously on Proprietorship concern and Proprietor: CESTAT

By TIOL News Service

MUMBAI, JAN 08, 2016: THIS is an application filed for Rectification of an alleged Mistake in the final order passed by the Tribunal on 07.05.2012. Incidentally, this application had come before the Bench on an earlier occasion and when the Bench had passed an order dated 20.12.2012. See 2013-TIOL-487-CESTAT-MUM.

Be that as it may, when the Application was heard recently the applicant Mohan Singh Rajpurohit, proprietor of M/s. Shravan Enterprises submitted that in his appeal he had submitted that he was a bona fide purchaser of a transferable licence without the knowledge of fraud and he had not cleared the goods imported under the said licence and had requested for re-export of the same. However, even though the Tribunal had noted these submissions, in the findings it has been recorded that the importers (transferees of licence) very well knew that the original licence issued was a licence with actual user condition and the same is not transferable and this observation is erroneous as far as the applicant is concerned. Inasmuch as it is prayed that the order be recalled insofar as the applicant is concerned.

It is further submitted that the proprietor Mohan Singh Rajpurohit and his proprietary firm M/s. Shravan Enterprises are one and the same and separate penalties cannot be imposed on them.

The Bench observed -

"5. We do not think it appropriate to interfere and rectify the said order under the garb of this present application and it would amount to reviewing the order on merits. In our considered opinion, as far as the applicant is concerned there is an error apparent on the fact of the record to impose penalty on the applicant to the tune of Rs.1 lakh when the penalty of Rs.1,10,000/- has already been imposed the Proprietorship concern i.e. M/s. Shravan Enterprises. We set aside the penalty of Rs. 1 lakh imposed on him by the impugned order. Further, the order dated 07.05.2012 is modified to the extent that penalty imposed on the applicant is set aside. Rest of the order dated 07.05.2012 would remain intact."

The ROM application was disposed of.

(See 2016-TIOL-80-CESTAT-MUM)


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