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of <h1>Appeal Allowed for Josephine Sudarsan; Corera & Morais Appeals Dismissed. Emphasis on Legal Compliance & Customs Act.</h1> <h3>S. Tomy Corera Versus Commissioner of Customs, Trichy</h3> S. Tomy Corera Versus Commissioner of Customs, Trichy - TMI Issues:1. Delay in compliance with stay order2. Alleged violation of Customs Act, 19623. Liability of individuals involved in removal of oil from bargeAnalysis:Issue 1: Delay in compliance with stay orderThe judgment addresses a delay of 12 days in compliance with a stay order issued to the petitioner. The notice was issued for the dismissal of the appeal due to non-compliance. However, the delay was condoned considering the difficulty expressed by the petitioner's counsel.Issue 2: Alleged violation of Customs Act, 1962The appeal revolves around the alleged violation of Section 112 (b) of the Customs Act, 1962. The appellant, Smt. S. Josephine Sudarsan, claimed no involvement in the removal of oil from the barge, which was managed by her husband, Shri S. Tomy Corera. The Revenue contended that the removal of oil from the barge, without paying the Customs duty, was a premeditated act. The authority imposed penalties on both Smt. Josephine Sudarsan and Shri Tomy Corera for the violation.Issue 3: Liability of individuals involved in removal of oil from bargeRegarding the appellant, Shri L. Anand Morais, it was argued that he was not directly involved in the transportation of oil from the barge to the tanker and should not be penalized. However, the Revenue claimed that Shri L. Anand Morais was the mastermind behind the offense, connecting the barge and the tanker for the removal of fuel. The judgment confirmed the penalty of &8377; 3,75,000 imposed on Shri L. Anand Morais, dismissing his appeal.In conclusion, the appeal of Smt. Josephine Sudarsan was allowed, while the appeals of Shri S. Tomy Corera and Shri L. Anand Morais were dismissed. The judgment highlights the importance of compliance with legal orders, individual liabilities in Customs Act violations, and the consequences of involvement in smuggling activities.
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