Case Note & Summary
The petitioners, Anup Engineering Limited and Shri V.R. Shah, filed a writ petition in the High Court of Judicature at Bombay challenging an order/communication dated 2nd December, 1998, whereby the declaration filed by them pursuant to a notice under Section 72 of the Customs Act, 1962 was rejected by the Commissioner of Customs (Adjudication) and Designated Authority, Kar Vivad Scheme, 1998. The rejection was on the ground that the declaration traveled beyond the scope of the Kar Vivad Samadhan Scheme, 1998. The petitioner company is in the business of manufacturing. The court, after perusing the petition and hearing learned counsel for both sides, dismissed the petition, upholding the rejection of the declaration as being beyond the scope of the Scheme.
Headnote
A) Customs Law - Kar Vivad Samadhan Scheme, 1998 - Scope of Declaration - Section 72 Customs Act, 1962 - The petitioners filed a declaration under the Kar Vivad Samadhan Scheme, 1998, which was rejected by the Designated Authority on the ground that the declaration traveled beyond the scope of the Scheme. The court upheld the rejection, holding that the declaration sought to include disputes not covered by the pending appeal, and thus was rightly rejected. (Paras 2-3)
Issue of Consideration
Whether the declaration filed by the petitioners under the Kar Vivad Samadhan Scheme, 1998, pursuant to a notice under Section 72 of the Customs Act, 1962, was rightly rejected by the Commissioner of Customs (Adjudication) and Designated Authority as being beyond the scope of the Scheme.
Final Decision
The High Court dismissed the writ petition, upholding the rejection of the declaration by the Commissioner of Customs (Adjudication) and Designated Authority.
Law Points
- Kar Vivad Samadhan Scheme
- 1998
- Section 72 Customs Act
- 1962
- Scope of declaration
- Pending appeal
- Dispute resolution
Case Details
2010 LawText (BOM) (09) 89
Writ Petition No. 8 of 1999
Ms. Anjali Chandurkar with Ms. Akanksha Thakkar i/b. Purnanand & Co. for the petitioners; P.S. Jetly for the respondents
The Anup Engineering Limited and Shri V.R. Shah
The Union of India and The Commissioner of Customs
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Nature of Litigation
Writ petition challenging rejection of declaration under Kar Vivad Samadhan Scheme, 1998.
Remedy Sought
Petitioners sought to challenge the order/communication dated 2nd December, 1998 rejecting their declaration.
Filing Reason
The declaration filed by the petitioners under the Kar Vivad Samadhan Scheme, 1998 was rejected by the Commissioner of Customs (Adjudication) and Designated Authority as being beyond the scope of the Scheme.
Previous Decisions
The Commissioner of Customs (Adjudication) and Designated Authority rejected the declaration on 2nd December, 1998.
Issues
Whether the declaration filed by the petitioners under the Kar Vivad Samadhan Scheme, 1998 was rightly rejected as being beyond the scope of the Scheme.
Ratio Decidendi
The declaration filed under the Kar Vivad Samadhan Scheme, 1998 must be within the scope of the Scheme; if it travels beyond, it is liable to be rejected.
Judgment Excerpts
The declaration filed by the petitioners pursuant to the notice issued under section 72 of the Customs Act, 1962 was rejected by the Commissioner of Customs (Adjudication) and Designated Authority, Kar Vivad Scheme, 1998 holding that the declaration travels beyond the scope of the Kar Vivad Samadhan Scheme, 1998.
Procedural History
The petitioners filed a declaration under the Kar Vivad Samadhan Scheme, 1998, which was rejected by the Commissioner of Customs (Adjudication) and Designated Authority on 2nd December, 1998. Aggrieved, the petitioners filed the present writ petition in the High Court of Judicature at Bombay.
Acts & Sections
- Customs Act, 1962: Section 72
- Kar Vivad Samadhan Scheme, 1998:
